The appeal is dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted the Defendant of the part concerning the evasion of global income tax (excluding the part concerning innocence) for the year 2013.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence inconsistent with logical and empirical rules, or by misapprehending the legal doctrine on the calculation of evaded tax amount and joint principal offense in the crime of violating the Punishment of Tax Evaders

According 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 not less 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 amount of punishment is unreasonable

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