All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment on the grounds of Defendant A’s appeal in light of the relevant legal principles and the evidence duly admitted, the lower court was justifiable to have found Defendant A guilty of having committed L and M-related occupational breach of trust for reasons indicated in its reasoning.

Contrary to the allegations in the grounds of appeal, there is no error of exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal principles on the act of violating duties and intent in the occupational breach of trust.

2. Examining the reasoning of the lower judgment on the grounds of Defendant B’s appeal in light of the relevant legal principles and the evidence duly admitted, the lower court’s determination that Defendant B was guilty on the ground of its stated reasoning is justifiable.

Contrary to the allegations in the grounds of appeal, there is no error of exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or of misapprehending the legal principles on intention in embezzlement.

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