All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant A (misunderstanding of facts, misunderstanding of legal principles, and Sentencing) 1) Defendant A met the requirements required by the Consumer Cooperation Act (hereinafter “Life Cooperation Act”), and duly established and operated Defendant E Medical Consumer Cooperatives (hereinafter “Defendant Association”), and there was no fact that Defendant A established a medical institution in violation of the Medical Service Act.

Defendant

Since A did not violate the Medical Service Act, it is not unlawful for the National Health Insurance Corporation and insurance companies to claim reimbursement of expenses for medical care benefits and automobile insurance, and to receive such payment (misunderstanding of facts and legal principles). (2) Defendant A provided receipts to patients without revising the even water treatment expenses that were entered in the program used by the P Assembly members, and did not act as an intention to facilitate the act of the patients claiming medical treatment by withdrawing the medical expenses from the insurance company (misunderstanding of facts and legal principles). (3) Even if Defendant A was found guilty of Defendant A’s act, the lower court’s sentencing (2 years and six months of imprisonment) is excessively unreasonable.

B. The Defendant Cooperative (misunderstanding of the facts, misunderstanding of the legal principles) was duly established by meeting the requirements required by the Life Collaboration Act. Defendant A, a director, did not establish a medical institution in violation of the Medical Service Act.

2. Determination

A. misunderstanding of the facts and misapprehension of the legal principles as to the Defendants’ violation of the Medical Service Act, Defendant A’s assertion of misunderstanding of facts and misapprehension of the legal principles as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and fraud, and the Consumer Living Cooperative Act was enacted with the aim of contributing to the improvement of the members’ lives as consumers’ lives and the improvement of the welfare and living culture by facilitating their activities independently and independently of consumer self-reliance (hereinafter “biological Cooperative”).