The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the evidence duly adopted by the first instance court, the lower court’s determination that the Defendant was guilty of fraud and the violation of the Punishment of Tax Evaders Act among the facts charged in the instant case on the grounds stated in its reasoning is justifiable. In so doing, the lower court did not err by failing to exhaust all necessary deliberations and misapprehending the legal doctrine on fraud by misapprehending the rules of logic and experience and exceeding the bounds of the principle of free evaluation of evidence or by misapprehending the legal doctrine on

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for more than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. Thus, in this case where a more minor sentence has been imposed on the defendant, the argument that the sentencing of the

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