The appeal is dismissed.

The grounds of appeal are examined.

The lower court found the Defendant guilty of the instant facts charged on the grounds indicated in its reasoning.

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 establishment of a crime of violating the Punishment of Tax Evaders Act due to evasion of disposition on default, justifiable act, emergency evacuation, possibility of lawful act, etc., and by violating the Constitution and the principle of equality of creditors and the principle of private autonomy

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