1. While examining the grounds for Defendant A’s appeal based on relevant legal principles and evidence, the lower court did not err by misapprehending the legal doctrine on the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the Punishment of Tax Evaders Act among the facts charged in the instant case against Defendant A, as alleged in the grounds of appeal, contrary to what is alleged in the grounds of appeal.

2. As to the grounds of Defendant B’s appeal, Defendant B appealed against the judgment of the first instance, and only asserted the sentencing on the grounds of the appeal.

In such a case, the new argument that the court below erred in the misapprehension of legal principles as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the Punishment of Tax Evaders Act is not a legitimate ground for appeal.

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years is imposed, a final appeal may be filed on the grounds of an unfair sentencing. Thus, in this case where Defendant B was sentenced to a more minor punishment, the aforementioned assertion to the effect as above is not a legitimate

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