All appeals are dismissed.

The grounds of appeal are examined.

Based on its stated reasoning, the lower court upheld the first instance judgment that convicted the Defendants of the instant facts charged (excluding the part of innocence and acquittal of the 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 regarding the scope of services, the duty to issue a tax invoice, the duty to pay value-added tax, or by misapprehending the legal doctrine regarding the Defendants’ right to be tried, right to pleading, and right to defense,

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for more than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. Thus, in this case where a more minor sentence has been imposed on the Defendants, the argument that the punishment is too unreasonable is not legitimate

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