All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant (the charge part, mistake of facts, or misunderstanding of legal principles) ① KRW 110,100,000,000,000 in the No. 1 of the annexed list of crimes in the judgment of the court below was invested in the process of taking over the management right of the Emedical Foundation (hereinafter “Emedical Foundation”) by a medical corporation, not borrowed by the Defendant. ② As to KRW 150,000,000 in the annexed list of crimes in the judgment of the court below, the court below acknowledged that it borrowed KRW 150,000 as a result of taking over the management right of the E Medical Foundation in return for the transfer of E Medical Foundation’s management right, and found the Defendant guilty. ③ The 3-10,000 won in the annexed list of crimes in the judgment of the court below is not the amount owned by the E Medical Foundation, but rather the amount owned by the Defendant. The court below erred by misapprehending the facts or by misapprehending the legal principles, which affected

B. In the case of a foundation, such as prosecutor (1) mistake of facts or misunderstanding of the legal principles (not guilty part), the act of transferring the right of management is ultimately a transfer of business or business, and even according to the agreement entered into between the defendant and D, it is agreed that all of the human and material assets of the E medical corporation should be transferred. Even if a medical corporation is not the principal agent, if the administrator of the medical corporation disposes of the property of the medical corporation, the medical corporation should obtain permission from the court. However, the court below acquitted the defendant of this part of the charges. The court below erred by misapprehending the facts or by

(2) In light of the overall circumstances of the instant case of unfair sentencing, the sentence imposed by the lower court on the Defendant (a fine of three million won) is too uneasible and unreasonable.

2. Determination

A. As to the Defendant’s assertion, the lower court also asserted the same as the grounds for appeal in this part.