The costs of appeal are assessed against the Defendants.

For the reasons indicated in its holding, the lower court determined that the first tax invoice issued by Defendant E was issued falsely without a real transaction, and that the Defendants’ issuance of a false tax invoice and subsequent request for collection of sales proceeds thereby allowing H corporation to obtain loans under the Plaintiff’s credit guarantee constitutes tort against the Plaintiff in collaboration with Co-Defendant B and C of the first instance trial.

Examining the relevant legal principles and the evidence duly admitted by the lower court, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the meaning of false transactions that are not genuine real transactions or the requirements for establishing joint tort.

Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.