For the reasons indicated in its reasoning, the lower court reversed the first instance judgment convicting the Defendants on the charge of occupational embezzlement (excluding the part of conviction against Defendant B) and acquitted the Defendants on the ground that there was no proof of crime.

The judgment below

In light of the relevant legal principles and evidence duly admitted, the lower court did not err 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 intent of unlawful acquisition in the crime of embezzlement, contrary to what is alleged in the grounds of appeal.

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