The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the evidence duly admitted by the first instance court, which maintained the reasoning, the lower court was justifiable to have determined that the facts charged in this case was guilty on the grounds stated in its reasoning.

There is no error of law by exceeding the bounds of free evaluation due to violation of logical and empirical rules, or by misapprehending the legal principles on calculation of the amount of evaded tax due to a tax evasion, false transaction, supply value, etc. of the crime of violation of the Punishment of Tax Evaders Act (such as issuance of false tax invoices), while failing to exhaust all necessary deliberations as alleged in the grounds of appeal.

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