All appeals filed by the prosecutor against the Defendants are dismissed.

1. Examining the summary of the grounds for appeal by Defendant B’s account in the F Hospital managed by Defendant B, it is reasonable to view that Defendant B paid KRW 17,142,200 to Defendant B in the name of Defendant A’s wife from October 13, 201, the initial stage of opening the hospital, to six times. Considering that, at the time, M, working as a social worker at F Hospital, borrowed KRW 17,542,200,000 in total, including lending KRW 15,542,200,000, which constitutes nine-month salary before receiving the first benefit from Defendant B, it is difficult to understand that the Plaintiff borrowed KRW 10,00 from the F Hospital’s account, and rather, it is difficult to readily understand that Defendant A’s non-employment hospital’s loan to Defendant B and the head of the government hospital that it was difficult for Defendant B to recognize that the Plaintiff’s non-employment hospital’s name and/or the government’s non-employment hospital did not have any influence on the amount it.

2. The lower court determined that G, which was the executive director of the F Hospital, had been frequently in the lower court’s judgment, was the Defendant A in the hospital, and the hospital was the president.