A. Fact-misunderstanding 1) Defendant A (as to the point of No. 2-A and B of the judgment of the court below), Defendant A did not have ordered Defendant B to forge the confirmation letter (hereinafter “each letter of this case”), and it is merely a true document with no knowledge of the fact that Defendant B alone forged each letter of this case, and it was merely a mere fact that Defendant B thought it as a true document and used it for N. Nevertheless, the court below found Defendant A guilty of this part of the facts charged. The judgment of the court below erred by misapprehending the facts, which affected the conclusion of the judgment.

2) Defendant B (as to Article 2-C of the decision of the court below) knew that Defendant A would exercise the letter of this case forged to Defendant A, Defendant B had forged each of the letter of this case under the direction of Defendant A, but there was no conspiracy with Defendant A to commit the crime of fraud. However, the court below found Defendant B guilty of this part of the facts charged, which affected the conclusion of the judgment by misconception of facts, and there was an error of law that affected the conclusion of the judgment.

B. The punishment of the lower court (Defendant A: imprisonment of two years, additional collection of KRW 59,694,673, Defendant B: fine of KRW 100,000 as to the provisional crime of KRW 3-2 of the judgment below, and imprisonment of KRW 2 of the judgment below, and KRW 10,000 as to the crime of KRW 3-2 of the judgment below) is too unreasonable.

2. Determination

A. 1) As to the Defendants’ assertion of misunderstanding of facts, the conspiracy in which two or more persons of the law jointly engaged in a crime does not require any legal penalty, and the conspiracy in which two or more persons conspired to jointly process a crime and to realize the crime is only a combination of intent to realize the crime. As such, there was no process of the whole conspiracy.

Even if there are two or more persons, if the combination of doctors is made in order or impliedly, a public contest relationship is established, and if there is no direct participation in the execution, even if there is no direct participation in the execution.