The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the reasoning of the lower court and the first instance court in light of the evidence duly admitted, it is justifiable to have determined that the lower court convicted the Defendant of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice) among the facts charged in the instant case on the grounds stated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence going against the logical and empirical rules, or by exceeding the bounds of the principle of free evaluation of evidence against the logical and empirical rules

In addition, according to the records, the defendant appealed from the judgment of the first instance, and only asserted unfair sentencing as the ground for appeal against the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) among the facts charged in this case.

In such a case, the argument that the judgment of the court below erred in the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) is not a legitimate ground for appeal.

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