All appeals by the Defendants are dismissed.

1. The lower court’s sentencing against the Defendants on the gist of the grounds of appeal is too unreasonable.

2. It is recognized that the defendants divided their mistakes, Defendant A did not have any criminal history other than once fine due to the violation of the Medical Service Act, Defendant B did not have any criminal history, and Defendant A deposited the amount of damage for the National Health Insurance Corporation by the victim.

However, the crime of this case is committed by the Defendants in collusion to prepare a false medical record book, etc.; the Defendant A, by deceiving the National Health Insurance Corporation by deceiving the victims of the National Health Insurance Corporation and aiding and abetting the insurance frauds against the victim insurance companies, and the quality of the crime is not very good; the amount of damage does not reach several times; the number of times of the crime is not large; the degree of the Defendants’ participation; the degree of the Defendants’ participation; the balance of punishment with the same crime; the Defendants’ age, sex and environment; the motive, means and consequence of the crime; and the conditions of sentencing specified in the argument of this case, such as the circumstances after the crime, is deemed to be too unfair. Therefore, the Defendants’ above assertion is without merit

3. In conclusion, the defendants' appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that the defendants' appeal is without merit. It is so decided as per Disposition.