The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

The lower court, based on its stated reasoning, determined that it is difficult to view that the Plaintiff’s differential rate in the standard transport earnings constitutes a case where the Plaintiff transferred the purchase cost of new vehicles to transport employees.

The judgment below

Examining the reasoning of the lower judgment in light of the record, contrary to what is alleged 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, or by misapprehending the legal doctrine on the prohibition of the transfer of taxi purchase cost

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.