The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the evidence duly adopted by the first instance court, the lower court’s determination that the instant facts charged were guilty on the grounds stated in its reasoning is justifiable, and contrary to what is alleged in the grounds of appeal, the lower court did not err by misapprehending the legal doctrine on the act of lending the name under Article 11(2) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015).

In addition, in light of all the circumstances indicated in the records, such as the trial process of the court below, there is an error of law that affected the conclusion of the judgment by infringing the defendant's right to defense or infringing the defendant's right to receive assistance

It does not appear.

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