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. As to Defendant B’s grounds of appeal, criminal facts should be proved to the extent that there is no reasonable doubt (Article 307(2) of the Criminal Procedure Act). However, the selection of evidence and the probative value of evidence based on the premise of fact-finding belong to the free judgment of the fact

(Article 308 of the Criminal Procedure Act). For reasons indicated in its reasoning, the lower court acknowledged that Defendant B was issued by the Korea Trade Corporation with the intent to produce the film by using the instant loan to the Korea Trade Corporation only as the production cost of the film of this case, and found Defendant B guilty of facts constituting the above Defendant, and rejected the allegation in the grounds of appeal for mistake of facts or misapprehension of legal principles against the above Defendant.

The allegation in the grounds of appeal is the purport of disputing such fact-finding by the lower court, and is merely an error of the lower court’s determination on the selection and probative value of evidence, which belong to the free judgment of the lower

In addition, even if examining the reasoning of the lower judgment in light of the aforementioned legal doctrine and the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by misapprehending the legal doctrine on the use of deception, the purpose of deception, the causal relationship between deception and the disposal act, omitting judgment, or exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules.

In addition, the grounds of appeal are not asserted in the grounds of appeal, such as incomplete deliberation and misapprehension of legal principles on the calculation of the amount of fraud alleged in the supplemental appellate brief.