All appeals are dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted the Defendants of the instant facts charged.

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 in violation of logical and empirical rules, or by misapprehending the legal doctrine on the establishment of a crime of violating the Act on the Modification of Indictment and the Identity of Facts charged, and the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Aggravated Punishment Act”) and a crime of violating the Punishment of Tax Evaders Act and the crime of violating the Punishment of Tax Evaders Act and the

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