The appeal is dismissed.

The grounds of appeal are examined.

The Defendant’s argument in the grounds of appeal is that the lower court’s judgment was unlawful, since the Defendant was not a real manager of D Co., Ltd. as indicated in the lower judgment, by conducting an erroneous fact-finding.

However, the recognition of facts and the selection and evaluation of evidence conducted on the premise thereof are within the discretionary power of the fact-finding court unless it exceeds the limit of the free evaluation of evidence.

The judgment below

Even if examining the reasons in light of the record, the court below did not discover the reason that the court below exceeded the limit of the principle of free evaluation of evidence, and did not exhaust all necessary deliberations.

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