All appeals are dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted the Defendants of all 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 legal doctrine on “the purpose of tax evasion” under Article 11(1) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015) by misapprehending the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the principle of strict interpretation of penal provisions, the presumption of innocence, the principle of presumption of innocence, the “Fraud or other unlawful act” under Article 3(1) of the Punishment of Tax Evaders Act, or by misapprehending the legal doctrine

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