The case went to the Supreme Court, and on December 14, 1989, it was decided that 'whatever the production reason may be, the prohibition of in-house production is under administrative discretion in order to secure tax revenue,' and Maeda was convicted as the constitutionality of the Liquor Tax Act was confirmed.
同裁判は最高裁判所にまで持ち込まれ、1989年12月14日に「製造理由の如何を問わず、自家生産の禁止は、税収確保の見地より行政の裁量内にある」として、酒税法の合憲判断と前田の有罪判決が出た。