The appeal is dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted each of the instant charges of fraud against victim F and fraud against victimO on or around April 2016, respectively, of violation of the Punishment of Tax Evaders Act, around April 2016, and around August 2016.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, 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 deception, deception, intentional fraud, and the establishment of a crime of violating the Punishment of Tax

In addition, according to Article 383 (4) of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years is imposed, a final appeal shall be allowed on the grounds of unfair sentencing.

In this case where a more minor sentence is imposed against the defendant, the argument that the punishment is too unreasonable 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.