The appeal is dismissed.

The grounds of appeal are examined.

The lower court reversed the first instance judgment that found the Defendant guilty on the facts charged of this case on the grounds that there was no proof of crime, and sentenced the Defendant not guilty.

Examining the reasoning of the lower judgment in light of the record, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on the grounds for exclusion from liability for violation of the duty to pay retirement allowances within the date prescribed in the Guarantee

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