The lower court convicted the Defendants of the charge (except for the part of innocence on Defendant A).

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 establishment of a crime of violating the Punishment of Tax Evaders Act due to the failure to issue tax invoices and the relation of the receipt of crimes.

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