All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment as to the Defendants’ grounds of appeal in light of the evidence duly admitted by the lower court, it is justifiable to have determined that the lower court convicted the Defendants of violating the Act on External Audit of Stock Companies due to the alteration of audit protocol among the facts charged in the instant case on the grounds stated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court 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

2. Examining the reasoning of the lower judgment on the grounds of appeal by the prosecutor in light of the records, we affirm the lower court’s finding the Defendants not guilty on the charge of violating the Act on External Audit of Stock Companies due to false entries in the audit report among the instant facts charged, on the grounds as stated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by exceeding

On the other hand, the prosecutor appealed to the remaining innocent portion of the judgment of the court below, but there is no indication in the petition of appeal as to the grounds for appeal nor any statement in the appellate brief as to the grounds for appeal.

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