All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the grounds of appeal by Defendant A in light of the evidence duly admitted by the first instance court, which maintained the reasoning of the lower judgment, the lower court is justifiable to have determined that all of the charges of this case (excluding the part of acquittal) against Defendant A were guilty on the grounds as indicated in its reasoning.

The court below did not err in finding any error in violation of logical and empirical rules as alleged in the grounds of appeal.

2. The Prosecutor’s ground of appeal on the grounds of appeal is that the lower court rendered a not-guilty verdict on some charges against the Defendant by finding wrong facts based on the statement without credibility, without considering the characteristics of the tax-related case, in violation of the rules of evidence.

However, the fact finding and the selection and evaluation of evidence which are based on such fact finding belong to the exclusive jurisdiction of the fact-finding court unless they exceed the bounds of the principle of free evaluation of evidence. In light of the evidence duly admitted, there is no reason to deem that this part of the judgment below exceeded the limit of the principle of free evaluation

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