All appeals are dismissed.

The grounds of appeal are examined.

1. As to the Defendants’ occupational embezzlement, the lower court found Defendant B’s wife X and Defendant C’s wife Y against U Co., Ltd. (hereinafter “U”) guilty of the Defendants’ occupational embezzlement on the ground that it was merely a nominal director or auditor who does not have the right to claim remuneration against U Co., Ltd. (hereinafter “U”).

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court’s determination is justifiable, and it did not err by misapprehending the legal doctrine on the establishment of embezzlement on duty.

The Supreme Court precedents cited in the grounds of appeal are inappropriate to be invoked in the instant case, since the case differs from the instant case.

2. As to Defendant A’s fraud, violation of the Labor Standards Act, and violation of the Workers’ Retirement Benefit Security Act, the lower court found Defendant A guilty on the grounds indicated in its holding, on the grounds indicated in its reasoning, all of the charges of fraud, violation of the Labor Standards Act, and violation of the Workers’ Retirement Benefit Security Act (excluding the part not guilty and the part not guilty in the first instance judgment dismissing the Prosecutor’s

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court’s determination is justifiable, and it did not err by misapprehending the legal principles on the establishment of fraud, the intent of defraudation, the labor standard law, and labor contract.

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