All appeals are dismissed.

The grounds of appeal are examined.

1. As to Defendant A’s final appeal, Defendant A did not submit a written reason for final appeal within the period for submission of the written reason for final appeal, and the grounds for final appeal are not indicated even in the final appeal

2. Examining the reasoning of the lower judgment on the grounds of Defendant B’s appeal in light of the evidence duly admitted, the lower court was justifiable to have imposed an additional collection of KRW 24,00,000 on Defendant B, on the grounds indicated in its reasoning, and contrary to what is alleged in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on the principle

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