All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment as to Defendant A’s grounds for appeal in light of the evidence duly admitted, it is justifiable for the lower court to maintain the first instance judgment ordering collection of KRW 30 million against the Defendant for reasons indicated in its reasoning.

In so doing, contrary to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal principles on additional collection.

2. As to Defendant C’s final appeal, the Defendant did not submit a written reason for final appeal within the submission period of the written reason for final appeal, and the Defendant did not state the grounds for final appeal in the final appeal

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