All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the grounds of appeal by Defendant A in light of the evidence duly adopted by the first instance court, which maintained the reasoning of the lower judgment, the lower court was justifiable to have determined that the Defendant was guilty of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the Act on Regulation and Punishment of Punishment of Criminal Proceeds Concealment among the facts charged in the instant case on the grounds stated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by failing to exhaust all necessary deliberations and exceeding the bounds

2. Examining the grounds of appeal by Defendant B in light of the evidence duly admitted by the first instance court, which maintained the reasoning of the lower judgment, the lower court is justifiable to have determined that the Defendant was guilty of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) among the facts charged in the instant case against the Defendant on the grounds stated 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 of logic and experience

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