The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the evidence duly admitted by the first instance court, which maintained the reasoning, the lower court was justifiable to have determined that all of the facts charged in the instant case (excluding the dismissed part of the prosecution) was guilty.

In so doing, the lower court did not err by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal doctrine on the purpose of profit-making as stated in the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) without exhausting all necessary

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.