The appeal is dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted the Defendant of violating the Act on the Aggravated Punishment, etc. of Specific Crimes among the instant charges.

The judgment below

Examining the reasoning in light of the relevant legal principles and the evidence duly admitted, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules without exhaust all necessary deliberations, or by misapprehending the legal doctrine on “Fraud or other unlawful acts” under Article 3(1) of the Punishment of Tax Evaders Act.

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