The judgment below

The part against the Defendants is reversed.

Defendants shall be punished by imprisonment for one year.

(b).

1. Progression of litigation and scope of adjudication of this court;

A. The lower court found the Defendants guilty of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) against A, B, and C among the facts charged, sentenced A to the suspended sentence of 4 years, B, and C for 2 years and 2 years of the suspended sentence, and acquitted the Defendants of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (tax).

On the other hand, A, B, and C appealed from the guilty portion on the ground of erroneous determination of facts and unfair sentencing (the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) against the accused) by the prosecutor.

Before the remanding of the judgment of the party prior to the remanding, the appeal by the prosecutor against the Defendants is dismissed, and the judgment of the court below against A, B, and C is reversed, and two years of suspended execution were sentenced to a two-year suspended sentence of imprisonment with prison labor for A, B, and C, and the prosecutor appealed against A, B, and C, and the prosecutor appealed against the non-guilty portion of the Defendants (tax violation of the Act on the Aggravated Punishment, etc. of Specific Crimes).

Referencely, the Supreme Court affirmed the Prosecutor’s appeal to the effect that “The judgment prior to the remanding of the case exceeds the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or misunderstanding the legal doctrine on the occurrence of income subject to capital gains tax,” and reversed the part of the judgment prior to the remanding of the case, and remanded this part of the case to this Court, and dismissed the appeal as to A, B,

B. Since the dismissal of appeal against A, B, and C in the judgment of the court below of this Court becomes final and conclusive by the judgment of the court, the scope of the trial after the remand is subject to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes