Everton striker Oumar Niasse "exaggerated the effect of a normal contact to deceive the referee" when diving to win a penalty, according to a Football Association independent regulatory commission.
Senegal forward Niasse became the first Premier League player to receive a retrospective suspension for simulation under the new law that kicked in this season.
Niasse had been charged by the FA following an incident early in Saturday's 2-2 draw at Crystal Palace.
The forward went down in the penalty area, with referee Anthony Taylor deeming he had been fouled by Eagles defender Scott Dann, who at the time reacted angrily to the decision.
Leighton Baines converted the spot-kick to cancel out James McArthur's first-minute opener for Palace, and Niasse later netted a second equaliser. Dann said after the game that Niasse had "conned the referee".
Niasse was subsequently charged by the FA for 'successful deception of a match o fficial', with an appeal rejected following Wednesday's independent regulatory commission hearing and a two-was match banned handed out.
The published written reasons of the three-man regulatory commission decision confirmed it was " unanimous that the video footage gave clear and overwhelming evidence that the player had exaggerated the effect of a normal contact in order to deceive the referee."
The commission sat on Wednesday to review the case, which also took in a "witness statement" from Niasse and a letter from Everton's c lub secretary David Harrison.
The report notes of the Premier League delegate were highlighted, which stated: "the glaring example of simulation was the penalty award on 4 mins against Palace. In my view, Everton's Niasse has dived to earn his team a penalty and Mr Taylor was successfully deceived", with contact described as "minimal - certainly not enough to make Niasse fall to the ground in the way he did".
In concluding the written reasons, the commission said contact had been considered "normal, fair and expected in the situation that arose with Mr Niasse 'taking on' Mr Dann."
It was unanimously agreed such contact, which was "minimal in nature", would not have "thrown Mr Niasse off balance and knock him down in the way that Mr Niasse portrayed it to have done."
The physical actions of the Everton forward were also called into question, with the commission stating "the movements of Mr Niasse's body, in particular the arching of the back and the collapsing of both legs, were simply not consistent with the amount of force exerted upon him by Mr Dann."
Everton caretaker boss David Unsworth, however, feels the case leaves "a real problem" which "opens it up to much debate and opinion, not fact".
He said: "When we find out the referee after the game has reviewed the incident again from several angles and he continues to state it is a penalty, that is where the problem is.
"I think it is very dangerous, not from the FA point of view, but for the game in general."
Source: PA
