All appeals are dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court convicted the Defendants of violating the Punishment of Tax Evaders Act relating to the tax invoices issued by limited companies and U stock companies in 2012, and 2014 among the facts charged against the Defendants.

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 on the scope of application, etc. under Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018), and by misapprehending the legal doctrine on the scope of application, etc. under Article 10(3)1 of the former Punishment of Tax Evaders Act.

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