All appeals are dismissed.

The grounds of appeal are examined.

1. The lower court reversed the first instance judgment that found Defendant A guilty of the facts charged in the instant case on the grounds stated in its reasoning and acquitted Defendant A on the grounds that there was no proof of facts constituting the crime.

The judgment below

In light of the records, the above determination by the court below is just, and contrary to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal principles as to “a person who keeps another’s property” in the crime of embezzlement.

2. As to Defendant B

A. As to the crime of preparation of false official documents, the term "documents concerning duties" means documents prepared by a public official within the authority of a public official with respect to the crime of preparation of false official documents, and whether a specific act falls under the duties of a public official is performed as part of the official duties.

the public official may be deemed to be reasonably necessary in relation to the official duty to be performed by the public official together with the formal aspect.

A decision should be made by taking into account the substantive aspects of the facts charged (Supreme Court Decision 2007Do4785 Decided September 24, 2009). For reasons indicated in its reasoning, the lower court reversed the first instance judgment that found Defendant B guilty on the ground that there was no proof of criminal facts regarding the preparation of false official documents among the facts charged in the instant case against Defendant B, and sentenced Defendant B not guilty.

The judgment below

Examining the reasoning in light of the above legal principles and records, the above determination by the court below is just, and contrary to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal principles on “documents pertaining to duties” in the crime of preparing false official documents.

B. As to the crime of abandonment of duties, the crime of abandonment of duties prescribed in Article 122 of the Criminal Act is considered to be a “duty.”