The appeal is dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted the Defendant of the charge (excluding the part of innocence).

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 misapprehending the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal principles on the “Fraud or other unlawful act” under Article 3(1) of the Punishment of Tax Evaders Act, intent to evade tax, object of value-added tax, value-added tax, and calculation of the amount of evaded global income tax.

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