All appeals are dismissed.

The grounds of appeal are examined.

For reasons indicated in its holding, the lower court upheld the first instance judgment that convicted the Defendants of the facts charged.

The judgment below

Examining the reasoning in light of the relevant legal principles and the evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on “an act of issuing or receiving tax invoices without being supplied or being supplied with goods or services” under Article 10(3) of the Punishment of Tax Evaders Act, and “for profit” under Article 8-2(1) of the Act on the Aggravated Punishment

The Supreme Court precedents cited in the grounds of appeal by the defendants are different from this case, and it is not appropriate to invoke this case.

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