The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Of the amount of the embezzlement of this case of mistake of facts, the Defendant recognized only KRW 50,077,00 as embezzlement amount at the time of filing the statement of grounds of appeal, but recognized the embezzlement of KRW 59,01,000 as additional charges thereafter.

Although the court below found the Defendant guilty of all the charges of this case without embezzlement of excess amount, the court below erred by misunderstanding the facts and affecting the conclusion of the judgment.

B. The lower court’s sentence of unreasonable sentencing (one year of imprisonment) is too unreasonable.

2. Presumption of premise;

A. From March 2, 2005 to December 4, 2014, the Defendant provided medical treatment not only for the “marcian” but also for the “marcian” in the “marcian” (hereinafter “instant hospital”) with C’s father and child in the Guri-si B (hereinafter “the instant hospital”).

While working as a nurse, it was in charge of outpatients such as patient receipt and medical expenses receipt.

나. 이 사건 병원 산부인과 수납처에는 카드단말기가 2개 있었기 때문에 피고인과 위 병원에서 간호사로 근무하였던 I가 위 수납처에서 수납업무를 담당하였고, I는 진료업무가 바쁠 때는 진료업무와 수납업무를 동시에 처리하기도 하였다.

C. Meanwhile, the instant hospital used the hospital computer program “ByCre” from the time of opening the hospital around 2003. However, the employee in charge of receiving the medical expenses on the said computer program’s system ought to directly input the information by distinguishing the customer’s payment of the medical expenses in cash or by any means among the credit cards, and where the customer makes payment by using a credit card, the details of the “credit card approval” at the right side of the electronic revenue list are automatically entered.

A doctor F, E, who jointly operates the instant hospital, shall be an accounting staff member to be in charge of only receiving medical expenses around September 2013.