Part concerning Defendant B and C shall be reversed, respectively.

Defendant

The sentence against B shall be three years and six months, respectively.

A. Defendants B and C1) 1-A and B-B as indicated in the judgment of the court below - misunderstanding of the facts and misapprehension of the legal principles (A) - The O hospital (P convalescent Hospital) in violation of the Medical Service Act is a medical institution established and operated by the Mmedical Foundation (hereinafter “the instant legal entity”).

The instant corporation had, as it is, contributed property, been normally operated by the board of directors, and violated the relevant laws in the course of establishment or the composition of the board of directors.

There is no significant defect in the view.

Nevertheless, the court below ruled that the corporate form of the corporation of this case was dissolved.

In light of the foregoing, the O hospital (P convalescent Hospital) was deemed to have been established in collusion by the above Defendants, and found guilty of this part of the facts charged.

Therefore, the judgment of the court below in this part is erroneous in the misapprehension of facts and legal principles, which affected the conclusion of the judgment.

B) As long as the part of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Fraud) and the violation of the Medical Service Act against the above Defendants is not recognized, the Defendants cannot be found guilty of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the

2) 2-A and 2-B of the decision of the court below - Defendant B, who violated the Medical Service Act, merely lent the hospital acquisition cost to D. Thus, Defendant B established a Nwon using Defendant D’s name.

shall not be deemed to exist.

Nevertheless, the judgment of the court below which convicted this part of the facts charged is erroneous by misunderstanding the facts and affecting the conclusion of the judgment.

B) As above, insofar as the part of violation of the Medical Service Act against Defendant B is not recognized, the charge of fraud against the Defendant premised on this cannot be found guilty.

3) Unreasonable sentencing [the above Defendants] The lower court’s punishment against the above Defendants is too unreasonable.

B. Defendant A-.