The judgment below

Among them, it is about the taxable year of 2001 and 2002 for the defendants.

1. Scope of the judgment of this court;

(a) The appellate court of the relevant legal principles shall judge the grounds included in the grounds for appeal, except that the appellate court may render ex officio a judgment on the grounds that affect the judgment, even if they are not included in the grounds for appeal.

Article 364(1) and (2) of the Criminal Procedure Act provides that an appellant or defense counsel shall submit a statement of grounds for appeal to an appellate court within 20 days from the date on which he/she received the notification of the receipt of the trial records, and accordingly, Article 155 of the Regulation on Criminal Procedure provides that the grounds for appeal or defense counsel shall clearly state the grounds for appeal or defense in detail.