All appeals are dismissed.

The grounds of appeal are examined.

For the reasons indicated in its reasoning, the lower court affirmed the first instance judgment that acquitted Defendant C on the ground that there was no proof of a crime regarding the fraud of personnel expenses in the name of Q Q with Defendant C among the facts charged in the instant case and aiding and abetting the morale of personnel expenses in the name of Q with Defendant A, and reversed the first instance judgment that found Defendant C guilty on the ground that there was no proof of a crime as to the fraud of personnel expenses in the name of Defendant C and aiding and abetting the morale of personnel expenses in the name of Defendant A, and that Defendant C was not guilty, and Defendant A was not guilty of aiding and abetting the fraud.

The judgment below

In light of the records, the decision of the court below is acceptable. Contrary 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 the criminal intent to obtain fraud in fraud.

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