All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the records in light of relevant legal principles as to the Defendants’ grounds of appeal (to the extent of supplement in case of supplemental statements filed after the lapse of the period for submitting the grounds of appeal), the lower court, based on its stated reasoning, found the Defendants guilty of the violation of the Act on External Audit of Stock Companies due to false statements in each audit report concerning “an unjust recognition of financial advisory commission” among the facts charged in the instant case (hereinafter “ External Audit Act”), violation of the Certified Public Accountant Act, and violation of the Act on External Audit due to the alteration and destruction of the audit report.

In so doing, contrary to the allegations in the grounds of appeal, there were no errors in finding facts contrary to logical and empirical rules, or in misapprehending the legal principles on willful negligence, illegal solicitation, changes in indictments, or the completion of audit records, or failing to exhaust all necessary deliberations, or in inconsistency with the reasoning of

2. Examining the Prosecutor’s grounds of appeal in light of the relevant legal principles, we affirm the lower court’s determination that the Defendants were not guilty of violating the External Audit Act due to false entry in each audit report concerning “the classification of asset soundness in loan claims” among the facts charged in the instant case, on the grounds as stated in its reasoning.

In so doing, contrary to the allegations in the grounds of appeal, there is no error of finding facts contrary to logical and empirical rules or by misapprehending the legal principles on false statements in audit report.

On the other hand, the prosecutor appealed the remaining guilty portion of the judgment below against the Defendants, but there is no indication of the grounds for appeal in the petition of appeal nor any statement of objection in the appellate brief.

3. Therefore, all appeals are dismissed. It is so decided by all participating Justices.