All appeals are dismissed.

The grounds of appeal are examined.

1. The lower court reversed the first instance judgment convicting the Defendant on the part of the instant facts charged, on the ground that there was no proof of crime regarding the occupational embezzlement among the instant facts charged, and sentenced the Defendant not guilty.

The judgment below

Examining the reasoning in light of the relevant legal principles and records, the lower court did not err 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 crime of embezzlement.

2. The lower court upheld the first instance judgment that found Defendant guilty of each part of the facts charged in the instant case.

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 in violation of logical and empirical rules, or by misapprehending the legal doctrine on the criminal intent to commit fraud.

3. The final appeal by the prosecutor and the defendant is all dismissed as it is without merit. It is so decided as per Disposition by the assent of all participating Justices on the bench.