All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the Defendants’ grounds of appeal, it is justifiable for the lower court to have found the Defendants guilty of the instant facts charged (excluding the part not guilty in the grounds of appeal) on the grounds as stated in its reasoning.

There is no error of exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or misapprehending the legal principles on transfer subject to imposition of capital gains tax.

2. Examining the Prosecutor’s grounds of appeal, the lower court is justifiable to have determined that the charge of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) against the Defendants among the facts charged in the instant case constitutes a case where there is no proof of crime.

There is no error of exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or misunderstanding the legal principles on co-principals.

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