All appeals filed by the prosecutor against the Defendants are dismissed.

If there are several orders of the judgment, such as partial conviction and partial acquittal of the case prosecuted at the same time as concurrent crimes within the scope of the trial, the part included in one of the judgment may be separately appealed from other parts and the part not appealed by both parties becomes final and conclusive. Thus, in the case where only the prosecutor appealed on the part of the concurrent crimes, the part of the judgment of the first instance which acquitted or convicted the defendant and the prosecutor against the part not guilty, the part of the judgment of conviction which became final and conclusive as the period for appeal expires, and is pending in the appellate court, and accordingly, the part of the judgment of the appellate court shall be reversed (see Supreme Court Decision 91Do1402 delivered on January 21, 1992). According to the records, the judgment of the court below shall be reversed only when it reverses it in the appellate court (see Supreme Court Decision 91Do1402 delivered on January 21, 1992). All of the facts charged in this case against the defendant A and the defendant C (hereinafter referred to as the "C") are found guilty only in the part of the judgment below.

The gist of the prosecutor’s appeal (misunderstanding of facts) is that only the transaction between Defendant C and U.S. Co., Ltd. (hereinafter “U”) is a real transaction, and both the transaction between Defendant B (hereinafter “B”) and Defendant C and the transaction between Defendant B and U is a processed transaction.

Nevertheless, the judgment of the court below which acquitted this part of the facts charged is erroneous and erroneous.

Judgment

The lower court rendered a not guilty verdict on this part of the facts charged on the grounds indicated in its reasoning.

The court below erred by misapprehending the above-mentioned facts.