Criminal appeal dismissed; court upheld acquittal on tax evasion charges due to lack of evidence and procedural errors by prosecution.

The Court of Appeal dismissed the Customs Office's appeal against the first-instance acquittal of the defendant for tax evasion. The prosecution argued the lower court erred in fact-finding regarding the storage of unmarked tobacco and alcohol, but the appellate court found no logical gaps or evidentiary omissions in the original judgment. Consequently, the acquittal was upheld as a proper exercise of the trial court's discretionary power to evaluate evidence.