All appeals are dismissed.

The grounds of appeal are examined.

1. Of the instant facts charged by the prosecutor, the part concerning the violation of the Punishment of Tax Evaders due to the submission of the list of the total tax invoices by false seller is withdrawn on January 25, 2015, and ② As to the application for permission to amend the Punishment of Tax Evaders due to the receipt of each false tax invoice which caused the submission of the list of the total tax invoices by false seller, the lower court revoked the decision to permit the amendment of the first instance court’s amendment of the indictment which added the above facts charged as stated in the foregoing paragraph (2) on the third trial date, and decided to dismiss the indictment as to the above facts

The judgment below

Examining the reasoning in light of the relevant legal principles and the record, the lower court did not err by misapprehending the legal doctrine on Amendments to Bill of Indictment or by omitting judgment, contrary to what is alleged in

2. The Defendant appealed against the judgment of the first instance court on the Defendant’s grounds of appeal, and asserted mistake of facts as the grounds of appeal along with unfair sentencing, but withdrawn the grounds of appeal other than unfair sentencing on the date of the first instance trial of the lower court. The lower court did not consider the matters alleged

In such a case, the argument that the court below violated the rules of evidence and erred in mistake is not a legitimate ground for appeal.

According to Article 383 subparagraph 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, an appeal may be filed on the ground

Therefore, in this case where the defendant was sentenced to a more minor punishment, the argument that the punishment is too unreasonable is not a legitimate ground for appeal.

3. The final appeal by the Defendant and the Prosecutor is dismissed in entirety as it is without merit. It is so decided as per Disposition by the assent of all participating Justices on the bench.