The judgment below

Of the defendants A, the part of the defendant is reversed.

Defendant

A shall be punished by imprisonment for not less than three years and six months.

Defendant

B An appeal under Section B.

1. Summary of grounds for appeal;

A. Defendant A1) In the part of the violation of the Medical Service Act, the Defendant merely contributed to the operation of the instant medical corporation G (hereinafter “the medical corporation of this case”). Since M who actually operated the instant medical corporation directly managed the finance, accounting, etc. of the instant hospital, the Defendant did not establish and operate the instant hospital.

Nevertheless, the judgment of the court below which found the defendant guilty of violating the Medical Service Act is erroneous in the misapprehension of facts and legal principles.

B) The Defendant violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) did not participate in the National Health Insurance Corporation when the instant hospital applied for medical care benefits costs to the National Health Insurance Corporation, and M has applied for medical care benefits through its accounting staff.

Nevertheless, the judgment of the court below which found the defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in this case is erroneous in the misapprehension of facts and legal principles.

C) The fraud part of the Defendant asked the Defendant to inquire about the person who borrowed money from the Defendant upon the request of the Defendant using the hospital operating funds via M, and prepared a loan certificate as requested by the victim. The Defendant did not conspired with the Defendant to commit the fraud of the borrowed money with the victim, and did not commit the deception with regard to the intent of repayment or ability of repayment against the victim.

Defendant

B had the intent and ability to join the victim’s fraternity, but only the victim could not repay the borrowed amount by demanding the return of the borrowed amount at a time without being admitted to the Defendant B after the commencement of the investigation into the instant hospital.

Nevertheless, the court below found the defendant guilty of the fraud of this case. The court below erred by misunderstanding the facts and misunderstanding the legal principles.

2) The sentence of the lower court’s unfair sentencing (three years and six months of imprisonment) is too unreasonable.

B. Defendant B.