All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the evidence duly adopted and examined by the court below and the first instance court as to Defendant A’s grounds of appeal, the court below is justified in finding Defendant A guilty of the facts charged in this case for the reasons indicated in its holding.

In so doing, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine regarding the “supply of goods” under the Punishment of Tax Evaders and Value-Added Tax Act, the probative value of final and conclusive criminal judgments, the “suspect” in receipt of false tax invoices, the principle of

2. Examining the evidence duly admitted and examined by the court below and the first instance court as to Defendant B’s grounds of appeal, the court below is justified in finding Defendant B guilty of the facts charged in this case for the reasons indicated in its holding.

In so doing, the lower court did not err by failing to exhaust all necessary deliberations, or by misapprehending the legal doctrine on the “for-profit purposes” and the criteria for fine calculation, etc. for the crime of violation of the Punishment of Tax Evaders Act and the Act on the Aggravated Punishment

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