All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the evidence duly adopted and examined by the lower court and the first instance court on the grounds of the Defendant’s appeal, the lower court’s determination that all of the facts charged in the instant case (including modified parts, excluding the portion not guilty of the grounds for appeal) is justifiable for the reasons indicated in its reasoning.

In doing so, it did not err by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal principles on the elements of the establishment of the crime of conspiracy, joint principal offender, illegal acquisition intent in the crime of embezzlement, intention of tax evasion, comprehensive crime, and crime of forging evidence.

2. Examining the reasoning of the prosecutor’s appeal, the lower court, on the grounds stated in its reasoning, acquitted the Defendant on the ground that there was no proof of a crime as to each embezzlement on April 25, 2008 and December 18, 2009, of the revised facts charged in the instant case, each of the following facts charged: (a) giving gains on the sale of E’s dividends and shares; and (b) giving the I’s dividends related to shares; and (c) giving the I’s dividends.

In doing so, there were no errors by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal principles on the re-election of breach of trust.

The Supreme Court precedents cited in the grounds of appeal have different cases and are not appropriate to be invoked in this case.

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