The judgment below

Of them, the part against Defendant A shall be reversed.

Defendant

A shall be punished by imprisonment for a term of one year and two months.

Defendant

A.

1. The summary of the grounds for appeal (the defendant A: imprisonment of 1 year and 6 months, and the defendant B: imprisonment of 2 years) is too unreasonable.

2. Determination

A. Determination 1 ex officio with respect to Defendant A on June 26, 2013, the summary of the embezzlement part among the facts charged against Defendant A was transferred KRW 30,607,740, out of the costs of health care benefit for the five-month period claimed by the Jval Hospital to the National Health Insurance Corporation under the name of Defendant to the national bank account in the name of Defendant B, and was kept in custody for Defendant B, which is the actual operator of the Jvalvalescent. Around that time, KRW 16,607,740 (hereinafter “instant money”).

(2) The lower court found the Defendant guilty of the charge of embezzlement part based on the macroscopic evidence. In so doing, it did not err by misapprehending the legal doctrine on the crime of embezzlement.

3) In order to establish embezzlement against B against an act of arbitrarily using the instant money by Defendant A, Defendant A must first have a consignment or fiduciary relationship worth protecting under the Criminal Act between the Defendant and B, and the instant money should be recognized as owned by B’s legitimate ownership.

B) According to the evidence duly adopted and examined by the lower court, B: (a) was established by lending a doctor’s license from the Defendant; and (b) was not entitled to receive medical care benefit costs from the National Health Insurance Corporation with respect to medical acts conducted at a hospital established in violation of the Medical Service Act; (c) the Defendant and B conspired with the Defendant to deception the National Health Insurance Corporation as if the Jvalescent was legally established; and (d) the instant money can be acknowledged by the facts and records revealed through the above recognition and the record, and then, (c) was acquired by the Defendant and B in light of the circumstances.