All appeals by the Defendants are dismissed.

1. Summary of the grounds for appeal

A. As to the violation of the Medical Service Act, a medical corporation may establish a medical institution pursuant to Article 33(2)3 of the Medical Service Act. As such, Defendant B (hereinafter “B”) cannot be punished as an act of establishing an unqualified medical institution.

B. In accordance with the resolution of the board of directors duly convened, the K convalescent hospital of this case was operated as “the intention of the said Foundation.”

Therefore, Defendant A (hereinafter “Defendant”) did not have operated the K Long-term Care Hospital as an office-general hospital.

2) Since K convalescent Hospital operated by B with respect to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Fraud), the Defendant does not constitute a crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Fraud).

Even if the defendant is recognized as a crime of violation of the Medical Service Act, there is no benefit of the defendant from the National Health Insurance Corporation, so fraud is not established.

This is because KRW 9,014,334,508, out of the amount obtained by deception 10,329,916,030, which the court below recognized, was paid to B as the account, and KRW 1,315,616,559, which the defendant received, was returned to the account in the name of the above foundation.

B. If a child has performed a normal medical practice by a medical person, the consideration should be attributed to the medical institution that provided the medical practice for the response, and the act of claiming medical care benefits to the National Health Insurance Corporation established by a non-medical person cannot be assessed as a deceptive act of fraud.

B. In light of the fact that an unfair K convalescent for sentencing was established for the public interest, the Defendant claimed medical care benefits from the National Health Insurance Corporation while meeting all the requirements for claiming medical care benefits, and there was no accident or medical accident in the above hospital for more than six years, the lower court sentenced the Defendant and B (Defendant: Defendant).