2. The lower court determined that: (a) the Defendant was not a medical personnel but established and operated medical institutions several times at the same place; (b) the so-called office hospital may disturb sound medical order and cause risks to national health by means of excessive medical treatment, etc.; (c) there is a high risk of undermining the financial soundness of the National Health Insurance Corporation that operates the national health insurance system as a financial basis due to fraudulent claims, etc. for compensating for losses caused by reduction of or exemption from medical expenses; (d) there is a large amount of KRW 15 billion for fraud; (d) the Defendant’s operation of the hospital of this case and delayed payment of wages and retirement allowances of workers who run the hospital of this case; (b) considering that the medical care hospital of this case recognized the Defendant to commit the instant crime; and (c) considering that the Defendant’s actual medical practice was performed by the actual doctor; and (iii) the Defendant’s motive, motive, and circumstances that were favorable to the Defendant; and (d) the Defendant’s punishment was determined by comprehensively taking into account the following factors:

When the sentencing of the lower court’s judgment is fully taken into account in the first instance court, the lower court’s judgment exceeded the reasonable bounds of discretion.

In addition, even though multiple written withdrawals of workers' complaint have been submitted in the trial, it cannot be seen that maintaining the sentencing of the court below is unfair on the sole basis of this circumstance.