Key legal question
Whether the complaint sufficiently substantiated arbitrariness and violation of the presumption of innocence in the assessment of evidence.
Extracted holding
The complaint consisted of inadmissible appellate criticism and did not show arbitrariness in the cantonal findings.
Extracted reasoning
The Federal Court reviews such claims only under the narrow arbitrariness standard; the appellant did not specifically demonstrate that the reasoning on the forged invoice, the witnesses, the payment link, or the label issue was untenable.