The defendant's appeal is dismissed.

1. Summary of grounds for appeal (misunderstanding of facts of the defendant and improper sentencing);

A. Fact-misunderstanding 1) The Defendant alleged that the amount of fraudulent supply and demand for the nursing assistant E ought to be determined as property. The Defendant, from June 5, 2013 to February 28, 2014, received the amount of KRW 76,932,130 from the Korea Health Insurance Corporation (hereinafter “victim”) related to the D Lost Center from the victim of the Korea Health Insurance Corporation (hereinafter “victim”) related to D Lost Center, subtracting the amount of wages of KRW 2,919,260 for the false beneficiary G from the amount of KRW 74,012,870 equivalent to 10% of the remaining amount of wages of KRW 7,40,01,287 for the nursing assistant E, there is a problem that the lower court deemed 10% of the total amount of supply and demand for the nursing assistant E, including the amount of wages to G, or that the amount of fraud overlaps with the amount of fraud.

2) The court below held that the nursing assistant H had worked for at least 160 hours each month from April 15, 2012 to March 31, 2014, while the court below held that the nursing assistant H had not worked for at least 160 hours each month.

The lower court erred.

B. The lower court erred by which the amount acquired by deception was excessively calculated by mistake of the above facts had influenced the sentencing.

The sentence sentenced by the court below (two years of suspended sentence, etc.) is too unreasonable.

2. Determination

A. 1) Determination on the assertion of misunderstanding of facts is based on the evidence duly adopted and examined by the court below as to the assertion of property value of the illegal amount of the nursing assistant E, and the following circumstances that can be acknowledged by these evidence and records, namely, ① the provision on the ratio of reduction of the cost of long-term care benefits to the notice on the long-term care benefits, etc. (public notice on health and welfare supplementary notice) applicable to the instant case provides that “the calculation of the cost of monthly care benefits for all beneficiaries during the period during which they were operated in violation of the criteria for placement of human resources shall be based on the ratio of the vacancy (number of vacancies).”