All appeals are dismissed.

The judgment below

Part 12. The sum table of tax invoices by false seller at the last page.

The grounds of appeal are examined.

The judgment below

Examining the reasoning in light of the evidence duly admitted, the lower court was justifiable to have found the Defendants guilty of the instant facts charged (except for the part on acquittal of Defendant A and D Co., Ltd.) on the grounds indicated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err 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 tax evasion under Article 3(1) of the Punishment of Tax Evaders Act, and the fraudulent tax invoice under

Therefore, all appeals shall be dismissed, and since it is clear that there is any error in the reasoning of the judgment of the court below, it shall be corrected ex officio pursuant to Article 25(1) of the Regulations on Criminal Procedure. It is so decided as per Disposition by the assent of all participating Justices.