All appeals are dismissed.

The grounds of appeal are examined.

For reasons indicated in its holding, the lower court determined Defendant C guilty of charges and upheld the first instance judgment that collected KRW 92.35 million from the Defendants.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on additional collection as prescribed in Article 282(3) and (2)

Since the issue of the resumption of the arguments adopted or closed as evidence falls under the discretion of the court, it cannot be deemed unlawful on the ground that the court below rejected the defendants' application for resumption of argument after the closing of argument.

In addition, according to the records, Defendant B, while appealed in the judgment of the court of first instance, asserted only unfair sentencing except for the misapprehension of legal principles as to additional collection. In such a case, the allegation that there was an error of mistake of facts in the judgment of the court below is not a legitimate ground for

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