All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment on the grounds of Defendant A’s appeal in light of the evidence duly admitted, the lower court was justifiable to have found Defendant A guilty of all the facts charged of this case 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 free conviction doctrine in violation of logical and empirical rules, or by misapprehending the legal doctrine on the relationship between occupational breach of trust and occupational embezzlement, or the relation between occupational

2. Review of the record on the grounds of Defendant B’s appeal reveals that Defendant B appealed against the judgment of the first instance, and only alleged unfair sentencing on the grounds of appeal.

In such a case, the argument that the lower court erred by misapprehending the legal doctrine cannot be a legitimate ground for appeal.

B. Even if examined, 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 occupational embezzlement, contrary to what is alleged in the grounds of appeal.

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