1. According to the records as to Defendant A’s grounds of appeal, the above Defendant appealed against the judgment of the first instance, and asserted only unfair sentencing as the grounds of appeal.

In such a case, the argument that the lower court erred by mistake of facts cannot be a legitimate ground of appeal.

2. Examining the reasoning of the lower judgment as to Defendant B’s ground of appeal in light of the evidence duly admitted by the lower court, it is justifiable for the lower court to have found the Defendant guilty of all the charges charged against the said Defendant

In so doing, contrary to the allegations in the grounds of appeal, there were no errors by recognizing facts contrary to logical and empirical rules or by misapprehending the legal principles on the violation of the Subsidy Management Act.

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