1. As to the grounds for appeal by Defendant A, the lower court upheld the first instance judgment convicting Defendant A of the instant facts charged (excluding part of the charge of occupational breach of trust) on the grounds stated in its reasoning.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on the intent to forgee and alter electronic records, and breach of trust.

2. As to the grounds of appeal by Defendant B, the lower court convicted Defendant B of the instant facts charged (excluding part of the charge of occupational breach of trust) on the grounds stated in its reasoning.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on breach of trust, admissibility of evidence, legitimate act, amount of damages,

3. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.