All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. Examining the grounds of appeal by Defendant A in light of the evidence duly admitted by the first instance court, which maintained the reasoning of the lower judgment, the lower court was justifiable to have determined that Defendant A was guilty of all of the facts charged in this case for the reasons indicated in its holding. In so doing, the lower court did not err by violating the logical and empirical rules and exceeding the bounds of the principle of free evaluation of evidence

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for more than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed, and thus, in this case where a fine is imposed against Defendant A, the argument that the amount of punishment is unreasonable

2. Examining the grounds of appeal by Defendant B in light of the evidence duly admitted by the first instance court, which maintained the reasoning of the lower judgment, the lower court is justifiable to have determined that Defendant B was guilty of attempted occupational embezzlement among the facts charged in the instant case against Defendant B on the grounds indicated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by misapprehending the legal doctrine on the intent of unlawful acquisition or the commencement

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