All parts of the judgment of the court below excluding the non-guilty portion against Defendant E among the parts against the Defendants.

1. Summary of grounds for appeal;

A. Defendants 1) In the case of the original adjudication among the cases of mistake of facts, misunderstanding of legal principles, 2017 Gohap87 and 91, the part of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud): Defendant E did not have been involved in this part of the fraud.

B) The fraud part of paragraph (2) of the crime committed at the time of the original adjudication among the cases 2017 Gohap87 and 91: Defendant A sold medical devices to the leased enterprise on the basis of the fact that there is a medical device that no security has been provided to the Ma oriental medical hospital, and Defendant A did not intend to conclude that the medical device was newly purchased from the leased enterprise, and there was no intention to conclude that it would be a new purchase of the medical device that had already been secured. However, among the cases 2017 Gohap1717 and 170, the part of the violation of paragraph (3) of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) of the crime at the time of the original adjudication and the part of paragraph (4) of the crime committed at the time of the original adjudication: Defendant B, C, and Ma oriental medical institution operated by the medical personnel of Defendant B and E, and Defendant C did not operate the consulting business and fund management business with respect to hospital opening, and Defendant B and Ma oriental Medical Center led by his business.

Therefore, each part of the fraud of Paragraph 5 of the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) through the establishment of medical institutions by non-medical persons and the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) through fraud by fraud of medical care benefit costs is not established: Defendant B, and Defendant B, and Defendant B, and Defendant B, around October 2016, came to know about the operational behavior of the Ma oriental medical hospital related to inpatients only after E ceases to exist after E ceases to exist at the hospital, and there was no fact that he had been involved in the crime of fraud against the insurance company.