All appeals are dismissed.

The grounds of appeal are examined.

1. As to the Defendant A’s grounds of appeal, the lower court affirmed the first instance judgment that found Defendant A guilty by recognizing a public collusion relationship with the J with regard to the fraud portion listed in the annexed Table 1 through 47, among the facts charged against Defendant A, 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, or by misapprehending the relevant legal doctrine.

In addition, the argument that the judgment of the court below is erroneous in the deviation from the limit of sentencing discretion, the balance of crimes and the violation of the principle of responsibility is ultimately an unreasonable sentencing argument.

However, 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. As to the Defendant J’s grounds of appeal, the allegation that the lower court erred by misapprehending the legal doctrine on sentencing, or by violating the principle of responsibility, constitutes an allegation of unfair sentencing.

However, 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 J, the argument that the punishment is too unreasonable is not a legitimate ground for appeal.

3. According to Article 383 subparag. 4 of the Criminal Procedure Act with respect to Defendant C’s grounds of appeal, an appeal on the grounds of unfair sentencing is allowed only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less

Defendant

C. As to C.