All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment as to Defendant A’s grounds of appeal in light of the evidence duly admitted by the lower court, the lower court is justifiable to have found Defendant A guilty of all the charges of this case (excluding the part of acquittal) on the grounds indicated in its reasoning. In so doing, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the criminal intent, conspiracy, and intent of unlawful acquisition, etc.

In addition, under 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 not less than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. Thus, in this case where a more minor sentence has been imposed on the above defendant, the argument that the amount of the punishment is unreasonable

2. Examining the reasoning of the lower judgment as to Defendant C’s grounds of appeal in light of the evidence duly admitted by the lower court, the lower court was justifiable to have found Defendant C guilty of both fraud and occupational embezzlement among the facts charged in the instant case 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 exceeding the bounds of the principle of free evaluation of evidence against logical and empirical

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