All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment as to Defendant B’s grounds of appeal in light of the evidence duly admitted by the lower court, the lower court was justifiable to have found Defendant B guilty of perjury among the facts charged in this case against Defendant B on the grounds as 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 the principle

2. Examining the reasoning of the judgment below in light of the records, it is justifiable to reverse the judgment of the court of first instance which found the Defendants guilty on the ground that there is no proof of criminal facts as to attempted fraud among the facts charged in the instant case against the Defendants, and to render each acquittal. In so doing, contrary to what is alleged in the grounds of appeal, the court below did not err by misapprehending

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