All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment with respect to Defendant A in light of the relevant legal principles and the evidence duly admitted, the lower court was justifiable to have determined that the instant facts charged against Defendant A was guilty on the grounds stated in its reasoning.

Contrary to the allegations in the grounds of appeal, there were no errors in the misapprehension of legal principles as to the purpose of profit-making in the crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) by misunderstanding facts beyond the limit of free evaluation principle against logical and empirical rules.

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years is imposed, an appeal may be filed on the grounds of unfair sentencing. As such, the argument that the above defendant's punishment is too unreasonable is not a legitimate ground for appeal.

2. Defendant B and C did not submit a statement of reason for appeal within the statutory period. Defendant B and C did not indicate the reason for appeal in the petition of appeal.

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