All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. The lower court found Defendant A guilty of the facts charged (excluding the part not guilty of orders and the part not guilty of reasons) with respect to Defendant A on the grounds stated in its reasoning.

The judgment below

Examining the reasoning in light of the evidence duly admitted, the lower court did not exhaust all necessary deliberations, but did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the causal relationship between the deception and the disposal act in fraud, the criminal intent of defraudation, the intention of unlawful acquisition, and the

2. The lower court found Defendant B, AA, B, and BG guilty of the facts charged against Defendant B, AA, B, and B (excluding the order of innocence and the part not guilty for the reasons indicated in its reasoning) on the grounds indicated in its reasoning.

The judgment below

Examining the reasoning in light of the evidence duly admitted, the lower court did not exhaust all necessary deliberations, but did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on deception in fraud, deception in fraud, criminal intent, and conspiracy relation.

3. The lower court found Defendant R, BV, andCC guilty of the facts charged against Defendant R, BV, andCC (excluding the part not guilty and the part not guilty of Defendant R), on the grounds stated in its reasoning.

The judgment below

Examining the reasoning in light of the evidence duly admitted, the lower court did not err by failing to exhaust all necessary deliberations, exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the duty of disclosure, deception, and calculation of the amount of fraud.

4. The lower court’s determination on the grounds of appeal by Defendant AC and BU is as indicated in its reasoning.