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All appeals are dismissed.
Reasons
The grounds of appeal are examined.
1. Examining the reasoning of the lower judgment on the grounds of Defendant A and B’s appeal in light of the evidence duly admitted, the lower court, on the grounds indicated in its reasoning, found the Defendant A and B guilty of violating the Punishment of Tax Evaders Act due to receipt of false tax invoices from the FF corporation among the instant facts charged against Defendant A and B.
In so doing, contrary to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal principles on the establishment of Article 10(3) of the Punishment of Tax Evaders Act due to the receipt of false tax invoices, or omitting judgment.
2. Examining the reasoning of the lower judgment in light of the record, it is justifiable for the lower court to reverse the first instance judgment that found Defendant A and B guilty on the ground that the lower court did not prove all of the facts charged in this case against the Defendant N and D on the ground that there was no proof of crime, on the following grounds: (a) the violation of the Punishment of Tax Evaders Act due to issuance of false tax invoices against D among the facts charged in this case against Defendant A and B; (b) the violation of the Punishment of Tax Evaders due to receipt of false tax invoices
Contrary to the allegations in the grounds of appeal, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules.
Meanwhile, while the prosecutor appealed the entire judgment of the court below against Defendant A and Defendant B, there is no specific reason in the petition of appeal as to the conviction part against Defendant A and Defendant B, and there is no reason for appeal as to this.
3. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.