Prosecutors will make a final appeal against the appellate court’s acquittal of Samsung Electronics Chairman Lee Jae-yong regarding charges of an unfair merger and accounting fraud.

The state agency announced on Friday that it has decided to file an appeal against Lee and 13 others, after they were acquitted on Monday from charges of unfair trading, stock manipulation, and breach of duty.

The agency disclosed its decision based on a recommendation by a review committee, following acquittals by both lower courts.

In September 2020, Lee and others were indicted over allegations that Samsung management intentionally lowered the value of group affiliate Samsung C&T while inflating that of another affiliate, Cheil Industries, ahead of the 2015 merger to help benefit Lee in his ascension in the company.

They were also suspected of accounting fraud at a third affiliate, Samsung Biologics, to help facilitate the merger.