All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment as to Defendant A and C’s grounds for appeal in light of the evidence duly admitted by the lower court, the lower court was justifiable to have determined that Defendant A and C was guilty of this case’s facts charged (except for the portion without charge) on the grounds indicated in its reasoning. In so doing, the lower court did not err by failing to exhaust all necessary deliberations, contrary to the allegations in the grounds of appeal, 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 ratification of the act of false entry, invalidation, and

2. As to Defendant B and D’s final appeal, Defendant B and D did not submit a statement of grounds for final appeal within the statutory period, and the petition of final appeal did not state the grounds for final appeal.

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