All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment on the grounds of Defendant C’s appeal in light of the relevant legal principles and the evidence duly admitted, the lower court’s finding Defendant C guilty of the part on fraud, preparation of false official documents, and uttering among the facts charged against Defendant C on the grounds stated

In contrast to the allegations in the grounds of appeal, the court did not err by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal principles on the object of deliberation and judgment, the establishment of indirect principal offenders, the falsity of documents, and the object of deception and fraud in fraud, or by violating the principle of disadvantage and disadvantage.

2. On the grounds of the prosecutor’s appeal, the lower court reversed the first instance judgment that found Defendant B guilty on the ground that there was no proof of crime regarding the preparation of false official documents and the exercise of false official documents among the facts charged in the instant case. Of the facts charged in the instant case, the lower court affirmed the first instance judgment that acquitted Defendant C on the ground that there was no proof of crime regarding the part concerning the violation of the Punishment of Tax Evaders against Defendant C among the facts

The judgment below

Examining the reasoning of the judgment below in light of the records, the above judgment of the court below is justifiable.

In so doing, the lower court did not err by misapprehending the legal doctrine regarding functional control over a common principal offender, as alleged in the grounds of appeal.

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