All appeals are dismissed.

The grounds of appeal are examined.

1. As to Defendant A’s ground of appeal

A. Examining the reasoning of the judgment below in light of the records, it is justifiable for the court below to find the Defendant guilty of each fraud committed by Defendant A in collusion with Defendant B among the facts charged in the instant case and of each violation of the Punishment of Tax Evaders Act committed by Defendant A in collusion with Defendants A.

In so doing, contrary to the allegations in the grounds of appeal, there were no errors by violating logical and empirical rules or by misapprehending the legal principles on co-principals.

B. Meanwhile, under Article 383 subparag. 4 of the Criminal Procedure Act, an appeal on the grounds of unfair sentencing is allowed only in cases where death penalty, life imprisonment, or imprisonment with or without labor for not less than ten years is pronounced.

In this case where the above defendant was sentenced to a more minor sentence, the argument that the punishment is too unreasonable is not a legitimate ground for appeal.

2. According to the records on Defendant B’s grounds of appeal, Defendant B appealed on the judgment of the first instance, and asserted only unfair sentencing as the grounds of appeal.

In such a case, the argument that the lower court erred by mistake of facts or by misapprehending the legal principles as to co-principal cannot be a legitimate ground of appeal.

In addition, the above defendant's ground of appeal on unfair sentencing cannot be a legitimate ground of appeal in light of Article 383 subparagraph 4 of the Criminal Procedure Act as seen above.

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