All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the evidence duly adopted and examined by the court below and the first instance court as to the grounds for Defendant A’s appeal, the court below was justified in finding the Defendant guilty of the O-related occupational embezzlement among the facts charged in the instant case on the grounds stated in its reasoning.

In doing so, the lower court did not err by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal doctrine on the intent of unlawful acquisition and alteration of indictment in the crime of embezzlement.

2. As to Defendant B’s final appeal, Defendant B did not submit a written reason of final appeal within the period for submission of the written reason of final appeal. Defendant B did not indicate the reason in the final appeal.

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