All appeals are 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 selection of evidence and 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). The lower court, on the grounds stated in its reasoning, stated in its reasoning, held that the Defendants leased A a certified tax accountant qualification.

Recognizing the Defendant’s argument disputing this, the first deliberation judgment was deemed to be justifiable, and the Defendant did not accept the allegation of the grounds for appeal as to mistake of facts and misunderstanding of legal principles.

The allegation in the grounds of appeal is the purport of disputing the lower court’s determination of facts, and is merely an error of the lower court’s determination on the selection of evidence and probative value, which belong to the free judgment of the fact-finding court. In addition, even if examining the reasoning of the lower judgment in light of the aforementioned legal doctrine and the evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on tax representation and nominal lending, contrary

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