All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment on the grounds of Defendant A and B’s appeal in light of the relevant legal principles and the evidence duly admitted, the lower court’s judgment that found the Defendants guilty of the facts charged in this case on the grounds stated in its holding is justifiable to order the collection of additional charges for each of the amounts

In so doing, contrary to what is alleged in the grounds of appeal, there were no errors by misapprehending the facts beyond the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal principles on the calculation of additional collection charges, etc. under Articles 34(3) and 109 Subparag. 1 (a) of the Defense Justice Act.

2. Examining the reasoning of the lower judgment as to Defendant C and D’s grounds for appeal in light of the evidence duly admitted, the lower court was justifiable to have convicted the above Defendants of the facts charged on the grounds stated in its reasoning.

In so doing, contrary to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of free evaluation of evidence against logical and empirical rules, such as misconception of facts.

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