All appeals are dismissed.

The grounds of appeal are examined.

1. As to the grounds for Defendant A’s appeal, the recognition of criminal facts ought to be proven to the extent that there is no reasonable doubt (Article 307(2) of the Criminal Procedure Act). However, the selection of evidence and the probative value of evidence conducted on the premise of fact-finding belong to the free judgment of the fact-finding court (Article 308 of the Criminal Procedure Act). For the reasons indicated in its reasoning, the lower court determined that Defendant A’s act of issuing the instant false tax invoice, etc. by deeming that it was “provoking purposes” as stipulated in Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes, and rejected the aforementioned Defendant’s mistake of facts and misapprehension

The allegation in the grounds of appeal is the purport of disputing the determination of the lower court’s fact-finding, and is merely an error in the determination of the lower court’s choice of evidence and probative value, which belong to the free judgment of the fact-finding court. In addition, even if examining the reasoning of the lower judgment in light of the aforementioned legal principles, relevant legal principles, and evidence duly admitted, the lower court did not err by misapprehending the legal doctrine regarding “protory” under Article 8-2(1) of the aforementioned Act, the status relationship under the proviso of Article 33 of the Criminal Act, the issuance of private document forgery and false tax invoice, or by exceeding the bounds of free evaluation

The Supreme Court precedents cited on the grounds of appeal are different from the instant case, and thus are inappropriate to be invoked in the instant case.

2. As to the grounds for appeal by Defendant E, the lower court, on the grounds indicated in its reasoning, acknowledged that the first deliberation judgment by Defendant E was justifiable to recognize the fact that Defendant E participated in the crime jointly committed by Defendant E as a principal offender, and rejected the grounds for appeal by mistake of the above Defendant’s fact

The grounds of appeal are the purport of disputing the lower court’s finding of facts, and the lower court’s determination of free evaluation of fact is practically the lower court.