Of them, the part on Defendant D, an incorporated association, shall be reversed.

Defendant

an incorporated association shall be punished by 10,000.

A. Defendant A1’s misunderstanding of the facts and legal principles were established by the Defendant, an incorporated association, D (hereinafter “instant corporation”) for the purpose of providing welfare services for older persons. Lwons, O members, V convalescent hospitals (hereinafter “V convalescent hospitals, etc.”) operated by R, Lwons, and Y dental clinics (hereinafter “YY dental clinics, etc.”) were duly established by the instant corporation in order to achieve the above business objectives. Thus, the establishment of each of the instant medical institutions does not constitute a violation of the Medical Service Act, and the Defendant does not have acquired medical care benefits from the National Health Insurance Corporation.

In particular, the founder of Lwon operated by R is R, and the founder of Y dental clinic is C, so the defendant cannot be a joint principal offender for the establishment of a non-qualified medical institution and the fraud of care costs.

2) The punishment sentenced by the lower court (two years and six months of imprisonment) is too unreasonable.

B. Defendant B (1) misunderstanding of the facts and misunderstanding of the legal principles are merely the chief of the office in V convalescent under the direction of the father A, and the Defendant did not participate in the operation of the pertinent corporation or the V convalescent hospital, and did not intend to establish a non-qualified medical institution and to commit fraud in medical care benefits.

2) The punishment sentenced by the lower court (two years and six months and four years of suspension of execution) is too unreasonable.

(c)

Defendant

C The punishment sentenced by the court below (one year of imprisonment and two years of suspended execution) is too unreasonable.

(d)

Defendant

The punishment sentenced by the court below, which is an incorporated association, is too unreasonable.

2. Determination as to Defendant A and B’s misunderstanding of facts and misapprehension of legal principles

A. The lower court, based on the following circumstances duly admitted and investigated by the evidence, established the instant legal entity for the purpose of operating a medical institution of an individual.