The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for not less than two years and six months.

However, for three years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The court of appeals (the factual errors and misapprehension of legal principles) shall decide without any need to decide whether the grounds for ex officio examination are legitimate if the grounds for appeal are included in the statement of grounds for appeal or the statement of grounds for appeal. However, the grounds for ex officio shall be limited to cases where the grounds for appeal are stated in the petition of appeal or are included in the statement of grounds for appeal submitted within the prescribed period. However, the grounds that affect the judgment are not included in the statement of grounds

A judgment may be rendered ex officio.

(2) The Defendant and his/her defense counsel’s opinion on July 10, 2019 that the Defendant and his/her defense counsel calculated the amount calculated based on the actual material cost should be calculated by applying the aforementioned provisions to the calculation of the amount of distribution cost under Article 2 subparag. 3. (5) of the Guidelines for Calculation of the Price for Calculation of the Products Eligible for Welfare Aid and the Calculation of the Expenses for Benefits. In light of the foregoing, the Defendant and his/her defense counsel’s provision that the sum of the distribution cost and the value-added tax may be added to the total cost in addition to the “market research price” under Article 2 subparag. 3. (5) of the Guidelines for Calculation of the Price for Calculation of the Products Eligible for Welfare Aid Benefits. However, in cases of the “J” products, such provision would have been applied at the time of the first public notice price determination.

In such cases, the fixed price of the Corporation's calculation of property is higher than the first public notice price of the above product or the desired sale price submitted by the defendant when applying for expenses for benefits, and thus does not have any influence on the previous public notice price, and the facts charged in relation to "J" shall be pronounced innocent.

"The grounds for appeal were added to the misconception of facts, etc. to the purport, but the grounds for appeal do not contain the above contents, but contain such contents.