The appeal is dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

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, on the grounds the lower court: (a) in collusion with the relevant employee, as stated in the facts constituting the first instance judgment, evaded labor income tax by fraud or other unlawful act.

Recognizing and finding the guilty.

The allegation in the grounds of appeal disputing such determination by the lower court is merely an error of the lower court’s determination as to the selection of evidence and probative value, which actually belongs to the free judgment of the fact-finding court. In light of the aforementioned legal principles and the relevant legal principles of the first instance court and the evidence duly admitted, the lower court did not err in its judgment by misapprehending the legal principles on the specification and description of the facts charged in the accusation form under the Punishment of Tax Evaders Act, the identity of the facts charged, and the proof or calculation of the amount of evaded tax evasion for the crime of boom cells, or by failing to exhaust all necessary deliberations, or by exceeding the bounds of free

The Supreme Court precedents cited on the grounds of appeal are different from the instant case, and thus are inappropriate to be invoked in the instant case.

On the other hand, an appeal to the effect that the Defendant’s sentence is extremely excessive punishment is an unfair argument in sentencing.

However, under 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 not less than ten years is imposed, a final appeal may be filed on the grounds of an unfair sentencing. Therefore, in this case where the defendant was sentenced to a more minor sentence, the