All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the evidence duly adopted and examined by the court below and the first instance court as to the grounds for Defendant C’s appeal, the court below is justified in finding the Defendant guilty of all the charges of this case on the grounds stated in its reasoning.

In doing so, the lower court did not err by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal doctrine on the grounds for acquittal, the res judicata, etc.

2. Examining the evidence duly adopted and examined by the lower court and the first instance court on the grounds of Defendant J’s appeal, the lower court’s conviction of all the charges of this case against the Defendant on the grounds stated in its reasoning is justifiable.

In doing so, the court did not err by failing to exhaust all necessary deliberations and by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules.

According to the records, it is evident that the facts charged in this case against the defendant do not contain the contents of violation of Article 10 (3) of the Punishment of Tax Evaders Act, and that the court below also found the defendant guilty. Thus, it cannot be accepted the argument that the court below did not render a judgment of innocence or dismissal of public prosecution against the violation of Article 10 (3) of the Punishment of Tax Evaders Act among the grounds for appeal.

According to Article 383 (4) of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years is imposed, a final appeal shall be allowed on the grounds of unfair sentencing.

In this case where a more minor sentence is imposed against the defendant, the argument that the punishment is too unreasonable is not a legitimate ground for appeal.

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