2. The lower court determined as follows based on the evidence duly adopted and examined by the lower court: (i) the term of the contract between the Defendant and E from November 10, 2015 to November 9, 2016; (ii) the instant medical care center for the instant case; and (iii) the Defendant did not pay KRW 1,60,000 from the police investigation to the instant medical care center on November 10, 2015 to the Labor Contract for the monthly wage of KRW 1,60,000 (Evidence 7 pages); and (ii) the National Health Insurance Qualification Report of the National Health Insurance Corporation was issued by the National Health Insurance Corporation on November 11, 2015, and was lost on November 19, 2015 (Evidence 11 page); and (iii) the Defendant did not pay KRW 10 from the police investigation to the Defendant on March 17, 2017 to the Defendant on October 11, 2015.

(4) On November 1, 2015, E entered the bonus ledger of the instant medical care center on November 11, 2015, when E entered the medical care center on November 18, 2015, and entered KRW 900,000 as E’s wage (Evidence No. 26 pages of evidence record), and ⑤ From an investigative agency to the court of the lower court, E consistently worked at the medical care center of this case on a consistent basis from November 11, 2015 to November 18, 2015.

In full view of the facts stated in the statement, it is recognized that E had worked at the instant medical care center from November 11, 2015 to November 18, 2015, and thus, the Defendant’s assertion of mistake is without merit.

3. In conclusion, the defendant's appeal is dismissed under Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition (Article 25 (1) of the Rules on Criminal Procedure).