The prosecutor's appeal is dismissed.

1. In full view of the evidence revealed in the summary of the grounds for appeal by the prosecutor, the court below acquitted the defendant on the facts charged of this case, although the defendant could sufficiently recognize the fact that he evaded tax by deceit or other unlawful act, the court below erred by misapprehending the legal principles, which affected the conclusion of the judgment.

2. In a thorough examination of the evidence of this case as to the grounds for appeal in light of the records, the court below's decision to not guilty of the facts charged of this case based on the above determination of evidence is just and acceptable.

Therefore, as the prosecutor pointed out in the judgment of the court below, there is no error of law that affected the conclusion of the judgment by misunderstanding facts or misunderstanding legal principles, and thus, the prosecutor's assertion

3. Therefore, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act for lack of reason.