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 for the lower court to have convicted the Defendants of all of the charge of occupational embezzlement related to consulting costs (excluding the part of acquittal in the grounds of appeal) on the grounds of its stated reasoning, and contrary to what is alleged in the grounds of appeal, the lower court did not err 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, the lower court is justifiable to have rendered a not-guilty verdict on April 23, 2009 on the part of the instant facts charged against the Defendants on the ground that there was no proof of the relevant crime. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by failing to exhaust all necessary deliberations, or by misapprehending the relevant legal doctrine.

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