A Imprisonment of one year and six months and fine of 3,000,000 won, and Defendant B corporation shall be punished by fine of 3,000,000 won, respectively.

1. Defendant A

A. From December 25, 2006, the Defendant, while serving as the representative of the B Co., Ltd. established for the purpose of selling welfare tools, took overall control of all the duties such as the import and business of welfare tools.

Welfare tools eligible for long-term care insurance benefits for older persons shall be determined by the National Health Insurance Corporation (hereinafter referred to as the "Corporation") and publicly notified by the Ministry of Health and Welfare when an application for determination of benefits is made by manufacturers or importers, and the product price shall be 85% of the product price shall be borne by the Corporation, and the remainder 15% shall be borne by the

In such cases, the manufacturer or importer sells welfare assistance at the agency or the welfare aid business office (hereinafter referred to as "agency, etc."), and the agency, etc. pays the remainder of the medical care benefit expenses after deducting the profits after requesting the Service to pay the medical care insurance benefits.

The announcement price of welfare aids is determined at an appropriate price based on the desired selling price, market research price, and the calculation price of the Corporation. In the case of imported welfare aids, it is the basic data for the Corporation to determine the calculated price and the desired selling price stated in the certificate of import declaration. The defendant, after reporting the import price of walking aids and stickers, submitted the certificate of import declaration to the Corporation to determine the higher price of welfare aids products.

(b) When it is intended to export or import goods in violation of the Customs Duties Act, the name, standard, quantity and price of the relevant goods and other matters prescribed by Presidential Decree shall be reported to the head of customhouse

Nevertheless, around September 23, 2008, the Defendant filed a false declaration on the price of imported goods as if they were imported in the amount of 20,790 dollars, even though 110 walking cars were imported from D'D' company in the amount of 5,375 dollars.

The defendant, including this, from that time until December 10, 2012, shall be 39 times in total as shown in attached Table 1.