All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. According to the records on Defendant B’s grounds of appeal, Defendant B appealed against the judgment of the first instance, and asserted only unfair sentencing as the grounds of appeal.

In such a case, the argument that the lower court erred by mistake of facts or by misunderstanding of legal principles is not a legitimate ground of appeal, and even if examined, there is no error as otherwise alleged.

In addition, 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 more than ten years is imposed, an appeal on the grounds of unfair sentencing

Defendant

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

2. As to the Defendant D’s grounds of appeal, the lower court convicted Defendant D of the facts charged on the grounds as stated in its reasoning.

The judgment below

Examining the reasoning in light of the relevant legal principles and the evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the calculation of additional collection charges and the

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