All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the evidence duly adopted and examined by the lower court and the first instance court on the grounds of Defendant A’s appeal, the lower court’s determination that Defendant A was guilty of this case’s facts charged (excluding non-criminal part) with respect to Defendant A for the reasons indicated in its reasoning is justifiable.

In short, the lower court did not err by failing to exhaust all necessary deliberations, thereby exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on “for-profit”, “for-profit” as prescribed by Article 27(3) of the Medical Service Act, specification of the facts charged, degree of proof of the facts charged, interpretation under Article 85(2)3 of the former Cooperative Act (amended by Act No. 14140, Mar. 29, 2016), relationship with the criminal intent and person obtained through deception in fraud, admissibility of evidence, etc.

2. Examining the evidence duly adopted and examined by the lower court and the first instance court on the grounds of Defendant B’s appeal, the lower court’s determination that Defendant B was guilty of this case’s facts charged (except for the portion without charge) as to Defendant B on the grounds stated in its reasoning is justifiable.

In so doing, the lower court did not err by exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules, or by misapprehending the legal doctrine on “for-profit purposes,” as prescribed by Article 27(3) of the Medical Service Act, specification of the facts charged, degree of proof of the facts charged, relation to the criminal intent and person obtained through deception in fraud, admissibility of evidence, joint principal offender, and coercion, etc.

3. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.