According to the pilot, he departed the Nashville, Tennessee area earlier in the day and was en route to his destination of Greenville, South Carolina at 9500 feet above mean sea level (msl). He stated that he checked the automated surface observing systems weather report and that the clouds in the Morristown, Tennessee area were reported to be at 7,000 feet above ground level. He added that he knew that he would be able to clear the mountains just below the recorded ceiling height when needed. The pilot was operating under the provisions of day visual flight rules (VFR) on top of the broken/overcast cloud layer prior to beginning the descent through the clouds. During the descent, the pilot stated that the ceiling appeared lower than reported and he elected to climb back up to VFR on top. During this process, the pilot became disoriented, hit a tree, and impacted the side of a mountain. Examination of the airplane by a Federal Aviation Administration inspector revealed substantial damage to the fuselage, wings, and empennage. The recorded ceiling and visibility at Greenville Downtown Airport, Greenville, South Carolina, about 10 nautical miles to the southeast of the accident site was an overcast ceiling at 800 feet msl and the visibility was 9 statute miles. The pilot reported that there were no pre-impact mechanical malfunctions or failures with the airplane that would have precluded normal operation.