The appeal is dismissed.

The grounds of appeal are examined.

Criminal facts have to be proved to the extent that there is no reasonable doubt (Article 307(2) of the Criminal Procedure Act). However, the selection of evidence and probative value of evidence conducted on the premise of fact-finding belong to the free judgment of the fact-finding court (Article 308 of the Criminal Procedure Act). The lower court, on the grounds stated in its reasoning, found the Defendant guilty of violating the Punishment of Tax Evaders Act in the lower judgment.

The allegation in the grounds of appeal is the purport of disputing the lower court’s factual recognition as to the purpose of evading the execution of the instant disposition on default or the criminal intent thereof, and it is merely an error in the lower court’s determination of evidence and probative value, which belong to the free judgment of the fact-finding court. Furthermore, even when examining the grounds of appeal in light of the aforementioned legal principles and evidence duly admitted, the lower court did not err by misapprehending the legal doctrine on Article 16 of the Criminal Act or by exceeding the bounds of the free evaluation of evidence, contrary to what is alleged

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