All appeals are dismissed.

The grounds of appeal are examined together.

The judgment below

Examining the reasoning in light of the evidence duly admitted by the court below, it is just for the court below to find the Defendants guilty of all the facts charged in this case (excluding the part of innocence and acquittal against the Defendants) on the grounds as stated in its reasoning. There is no error in the misapprehension of legal principles as to the calculation of evaded tax amount, liability, corporate substance, denial of legal personality, relationship between tax liability and evaded tax amount under tax law, common principal offender, substantial taxation, tax evasion, inconsistency of reasoning, etc., and there is no error in the misapprehension of legal principles as to the calculation of evaded tax amount, burden of proof, corporate substance, denial of legal personality, relationship between tax liability

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