All appeals are dismissed.

The grounds of appeal are examined.

The lower court upheld the judgment of the first instance court that found the Defendant guilty of violating the Punishment of Tax Evaders Act due to receipt of false tax invoices among the facts charged in the instant case.

The judgment below

Examining the reasoning in light of the evidence duly admitted, the lower court’s aforementioned determination is justifiable.

In contrast to the allegations in the grounds of appeal, there is no error of exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or of misapprehending the legal principles on the scope of application under Article 10(3) of the Punishment of Tax Evaders Act.

In addition, the Supreme Court precedents or lower court decisions cited in the grounds of appeal are different from the instant case, and thus, it is inappropriate to invoke the instant case.

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