All appeals are dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted the Defendants of the charges.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by misapprehending the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal principles on “Fraud or other unlawful acts” under Article 3(1) of the Punishment of Tax Evaders Act, intent to evade tax, object of value-added tax, calculation of the base of value-added tax, etc., and by misapprehending the legal principles on prohibition of analogical interpretation derived from

According to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years has been imposed, an appeal on the grounds of unfair sentencing is permitted. Thus, in this case where a more minor sentence has been imposed on the Defendants, the argument that the amount of fine imposed by the court below is too large and unreasonable

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