All appeals are dismissed.

The grounds of appeal are examined.

1. On the grounds for Defendant A’s appeal, the lower court convicted Defendant A of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) among the facts charged against Defendant A on the grounds 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 misapprehending the legal doctrine on notification and acquittal as prescribed by Article 15 of the Procedure for the Punishment of Tax Evaders Act, and by misapprehending the purpose of profit-making as prescribed by Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes

In addition, with respect to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) among the facts charged in the instant case, the sales of Y corporation at issue in the instant case belongs to Defendant A, and Y was unfairly deducted from the value-added tax.

The assertion that the purpose of profit-making is not recognized because it falls under a case which can not be seen as a case, is asserted by Defendant A as the ground for appeal, or by the court below as the subject of judgment ex officio, and it cannot be a legitimate ground for appeal.

2. According to Article 383 subparag. 4 of the Criminal Procedure Act as to the grounds for appeal by Defendant B, an appeal may be filed on the grounds that the judgment of the court below affected the conclusion of the judgment or that the mistake of a serious fact has influenced the judgment, only in the case of which death penalty, life imprisonment, or imprisonment with or without labor for not less

Therefore, in this case where a more minor sentence is imposed on Defendant B, the argument that the lower court simply contests the recognition of the facts or the punishment is too unreasonable without any specific assertion on the grounds of violation of law, etc. of the lower judgment is not a legitimate ground for appeal.

3. As to the grounds for Defendant E’s appeal, according to Article 383 subparag. 4 of the Criminal Procedure Act, death penalty, life imprisonment, or ten years.