All appeals are dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted of the instant facts charged (excluding the part not guilty of the grounds for appeal).

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not exhaust all necessary deliberations, and did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the establishment of a crime of violating the Punishment of Tax Evaders Act due to the violation of the duty to issue tax invoices and the violation of the principle of prohibition of extended interpretation derived from the principle of no punishment without the law.

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