A. 1) The Plaintiff is a special public corporation established under the National Health Insurance Act to manage and operate health insurance services, such as prevention of disease and injury, medical treatment and rehabilitation of the citizens, childbirth death, and insurance benefits, etc. for health promotion. 2) A cooperative (hereinafter “instant cooperative”) is a D cooperative under the Consumer Cooperatives Act, which was authorized on December 23, 2005 and completed the establishment registration on January 4, 2006, and the Defendant A is the first president of the instant cooperative from January 4, 2006 to March 3, 2009, the first president of the instant cooperative from February 7, 2010 to February 27, 2012, and the directors of the instant cooperative from March 3, 2012 to March 20, 201, and the Defendant B, the wife of the Defendant A, were registered respectively as a director of the instant cooperative from March 29, 206 to March 20, 2006, respectively.

B. Around February 2006, the instant association established a medical institution with the trade name of “E” in Busan Dong-gu G, and a mutual medical institution with “Fhanwon” in Busan Dong-gu H, Busan, around May 2006, respectively. < Amended by Presidential Decree No. 19078, May 2006>

C. Defendant A as the president of the instant association. Defendant B, as the auditor of the instant association, employed an oriental medical doctor I from February 2, 2006 to July 2008, submitted the specifications of medical care benefit and medical care cost statement to the Plaintiff while operating the instant oriental medical doctor. Accordingly, the Plaintiff, from September 19, 2007 to August 25, 2008, offset the amount of KRW 76,960,350 by the amount of KRW 76,960,350 as E’s medical care benefit cost or the amount of refund, etc.