All appeals are dismissed.

The grounds of appeal are examined.

1. On the grounds of appeal by the prosecutor, the lower court acquitted the Defendant on the ground that there was no proof of a crime as to the part of the charge of occupational breach of trust of the Defendant B, C, and D and the part of the charge of occupational breach of trust of the Defendant A as stated in the reasoning of the lower judgment

The judgment below

Examining the reasoning in light of the record, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules.

2. As to Defendant A’s grounds of appeal, criminal facts should be proved to the extent that there is no reasonable doubt (Article 307(2) of the Criminal Procedure Act). However, the selection of evidence and probative value of evidence based on the premise of fact-finding belong to the free judgment of the fact-finding court.

(Article 308 of the Criminal Procedure Act). On the grounds indicated in its reasoning, the lower court found Defendant A guilty of a crime that partially revised the facts constituting the offense of the first instance judgment, and sentenced Defendant A to confiscation of claims listed in the annexed list of the lower judgment and additional collection of KRW 15,452,290,768.

The allegation in the grounds of appeal disputing the determination of the lower court is merely an error of the lower court’s determination on the selection and probative value of evidence, which belongs to the free judgment of the fact-finding court.

In addition, examining the reasoning of the lower judgment in light of the relevant legal principles and evidence duly admitted, the lower court’s judgment is to calculate the amount of profit under Article 3 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (hereinafter “Specific Economic Crimes Act”), the method of calculating the amount of profit, the relation between the violation of the Specific Economic Crimes Act (Compact) and the crime of interference with business, the specific and comprehensive crime of the facts charged, the statute of limitations, the crime of concealment of Evidence, and the Act on the Regulation and Punishment of Criminal Proceeds Concealment (hereinafter “Regulation of Criminal Proceeds Concealment Act”).