The appeal is dismissed.

The grounds of appeal are examined.

Criminal facts have to be proved to the extent that there is no reasonable doubt (Article 307(2) of the Criminal Procedure Act). However, the preparation of evidence and the probative value of evidence conducted on the premise of fact-finding belong to the free judgment of the fact-finding court (Article 308 of the Criminal Procedure Act). For the reasons stated in its reasoning, the lower court recognized the Defendant’s act as a tax agent and found the Defendant’s act guilty of the criminal facts in the judgment, and rejected the Defendant’s appeal as to mistake of facts and misapprehension of the legal doctrine, and rejected the Defendant’s allegation on the grounds of appeal as to misapprehension of the legal doctrine.

The allegation of the grounds of appeal, which is erroneous in the judgment of the court below, is the purport of disputing the judgment of the court below that led to the determination of facts. It is nothing more than an error of the judgment of the court below as to the choice of evidence and probative value, which belong to the free judgment of the court of fact-finding. In addition, even if examining the reasoning of the judgment below in light of the aforementioned legal principles and the evidence duly admitted, the judgment of the court below did not err by misapprehending the legal principles regarding Article 54(1) and Article 50 of the Certified Accounting Act, and

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years is imposed, a final appeal may be filed on the grounds of unfair sentencing. As such, the argument that sentencing is unfair in this case where a more minor sentence is imposed against the defendant does not constitute a legitimate final appeal

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