All appeals are dismissed.

The grounds of appeal are examined.

1. The lower court found Defendant A guilty of the facts charged (excluding the part not guilty in the grounds of appeal) against Defendant A on the grounds as stated in its reasoning.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules without exhaust all necessary deliberations, or by misapprehending the legal doctrine on the establishment of a crime of violation of Article 8-2(1)1 of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10(3) of the Punishment of Tax Evaders Act, and the purpose of profit-making, etc. as prescribed in Article

The assertion that the lower court erred by misapprehending the legal principles as to legal errors under Article 16 of the Criminal Act is not a legitimate ground for appeal, as it asserted in the final appeal that Defendant A did not regard it as the ground for appeal or that the lower court did not consider it as the subject of ex officio.

According to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years is imposed, an appeal on the grounds of unfair sentencing

Defendant

In this case where a minor sentence is imposed against A, the argument that the punishment is too unreasonable is not a legitimate ground for appeal.

2. Defendant B, C, and D did not submit an appellate brief within the time limit for submitting the appellate brief to determine the final appeal by Defendant B, C, and D. The grounds for final appeal are not indicated in the petition for final appeal.

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