The appeal is dismissed.

The grounds of appeal are examined.

Examining the evidence duly adopted and examined by the first instance court, it is justifiable to find the lower court guilty of all the charges of this case on the grounds stated in its reasoning.

In addition, there is no error of law by misunderstanding facts beyond the bounds of the principle of free evaluation of evidence against logical and empirical rules or by misunderstanding the legal principles on the criminal intent of defraudation in fraud.

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