The appeal is dismissed.

The grounds of appeal are examined.

The establishment of facts constituting an offense ought to be proved to the extent that there is no reasonable doubt (Article 307(2) of the Criminal Procedure Act), and the preparation of evidence and the 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). For the reasons indicated in its reasoning, the lower court rejected the Prosecutor’s appeal on the misapprehension of the facts and misapprehension of the legal doctrine, on the ground that each of the instant facts constituting an offense in question was based on the following: (a) there is no evidence supporting that each of the instant facts constituting an offense

The allegation in the grounds of appeal disputing such fact-finding by the lower court is merely an error of the lower court’s determination on the selection and probative value of evidence, which substantially belongs to the free judgment of the fact-finding court. In addition, even when examining the reasoning of the lower judgment in light of the record, the lower court did not err by misapprehending the legal doctrine on the crime of violating the Punishment of Tax Evaders Act, as alleged in the grounds of appeal, or exceeding the bounds

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