All appeals filed by the Defendants and the Prosecutor are dismissed.

The facts constituting the crime against Defendant B of the lower judgment are as follows.

1. Summary of grounds for appeal;

A. Defendant A1) In fact, the Defendant did not receive the insurance money by means of false or exaggerated hospitalization, on the ground that he actually received the insurance money, such as So-called 9 (9) through (12) and 6 (6) in the annual table of crimes in attached Form 5 (1).

B) The Defendant, in collusion with N, in collusion with N, such as (3) a year No. 3 through five (5) a year, did not receive insurance money by receiving a false and subsequent certificate of disability in collusion with O, such as (4) a year no. 5 through No. 7 a. 4 a year a year a crime committed.

2) With respect to the alteration of evidence, it does not constitute a crime of alteration of evidence that the Defendant arbitrarily deleted part of the transaction details of the account and then transmitted by facsimile to the Seoul National Police Agency Intelligent Crime Investigation Team.

B) In relation to the violation of the law by an attorney, it cannot be deemed that the defendant acting on behalf of another person for the claim for insurance proceeds.

B. Defendant B1’s mistake, misunderstanding of the legal doctrine, the Defendant was actually subject to hospital treatment for a reasonable period of time after having received insurance money as shown in Section 5 and 6 of the List of Offenses (2) per annum, and thus, the Defendant did not receive insurance money by false and exaggerated hospitalization, but did not know that the certificate of disability diagnosis was false after being issued as in Section 7 of the List of Offenses (2) No. 7 of the year in the attached Table of Crimes (2).

In addition, the lower court specified the sum of the amount obtained by the Defendant as KRW 91,661,743, but the sum of the amount obtained by defraudation of the guilty portion out of the list of crimes (ii) is KRW 88,334,235, and since the amount related to the attempted fraud in this case is KRW 11,040,00, the amount related to the attempted fraud is KRW 11,040,000, the amount of the attempted fraud portion is 77,294,235. 2) Illegal sentencing (one year of imprisonment) is too unreasonable.

(c)

Defendant

C1) Fact misunderstandings (crime sights (5) per annum 2) Defendant actually suffered obstacles as indicated in the disability diagnosis certificate.

The defendant is also the defendant.