All appeals are dismissed.

The grounds of appeal are examined.

1. As to the grounds of appeal by Defendant C, the lower court upheld the first instance judgment convicting Defendant C of the facts charged, on the grounds 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 exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on “medical institution” as prescribed in Article 33(2) of the Medical Service Act and the crime of deception and joint principal offense in fraud.

2. As to the Defendant D’s grounds of appeal, the lower court upheld the first instance judgment convicting Defendant D of the facts charged on the grounds indicated in its reasoning.

The judgment below

Examining the reasoning in light of the relevant legal principles and the evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the establishment of

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