All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of Defendant B’s written opinion that was not timely filed).

1. Examining the reasoning of the lower judgment as to Defendant A’s grounds for appeal in light of the evidence duly admitted by the lower court, the lower court’s determination that all charges against Defendant A were found guilty on the grounds indicated in its reasoning is justifiable.

In doing so, the lower court did not err by failing to exhaust all necessary deliberations, as alleged in the grounds of appeal, by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, by exceeding the bounds of the principle of free evaluation of evidence, by misapprehending the principles of trial-oriented and direct deliberation, by misapprehending

2. Examining the reasoning of the lower judgment on the grounds of Defendant B’s appeal in light of the evidence duly admitted by the lower court, the lower court was justifiable to have found Defendant B guilty on the grounds indicated in its reasoning.

In so doing, contrary to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal principles on the establishment of fraud.

3. Examining the reasoning of the lower judgment on the grounds of Defendant C’s appeal in light of the evidence duly admitted by the lower court, the lower court’s determination that Defendant C was guilty on the grounds indicated in its reasoning is justifiable.

In contrast to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal principles on fraud.

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