All appeals are dismissed.

The grounds of appeal are examined.

1. As to the prosecutor’s grounds of appeal, the lower court acquitted the Defendants on the grounds that there was no proof of crime as to the part concerning the Defendants’ violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice) among the charges charged against the Defendants, on the grounds that there was no proof of crime.

The judgment below

Examining the reasoning in light of the relevant legal principles and records, 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 doctrine as to Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018).

2. As to the grounds of appeal by Defendant A and B, the lower court convicted Defendant A and B of the facts charged (excluding the part on acquittal in the grounds of appeal) on the grounds as indicated in its reasoning.

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 doctrine on co-principal.

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