A. Fact-finding or legal principles 1) Although the Defendant claimed expenses for benefits as if he had worked for at least 160 hours each month due to his failure to work for G (E nurses) for at least 160 hours each month in violation of the standards for placement of human resources, he was merely intended to provide more practical elderly medical care services through nurse employment rather than nursing assistant, and there was no criminal intent in violation of the Act on the Insurance of Long-Term Care for Older Persons (E nurses). (1) The Defendant did not work for at least 160 hours each month in excess of the standards for placement of human resources and did not request for additional expenses for benefits during the period of 160 hours each month in addition to the list of crimes in the attached Table 1 of the lower judgment (E nurses), the Defendant did not know that there was no provision that the amount of additional expenses cannot be applied to the case where the reduction of medical care costs is applied due to the violation of the standards for placement of human resources. (2) The Defendant did not provide additional expenses for the period of 10 days in the attached Table 20.