Court reduces sentence and dismisses tax charge due to excessive penalty and exhaustion of tax crime elements.

The appellate court partially modified the first-instance judgment by reducing the prison sentences for several defendants and dismissing the tax crime charge against one accused. The prosecution appealed claiming errors in legal qualification and sentencing, while the defense argued for excessive penalties and the exhaustion of the tax offense. The court found the original penalty disproportionately harsh and determined the accused had already exhausted the elements of the tax crime, leading to the dismissal of that specific charge.