All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant A (misunderstanding of facts and Sentencing of sentencing) 1) misunderstanding of the facts, Defendant A received from H from the business employees of G Co., Ltd. (hereinafter “G”), as indicated in the judgment below, was merely money and valuables received from 3,436,00 won at the market price during the 26-year re-market price No. 26-year re-market price, which was purchased by H, and was merely money and valuables received at the friendly relationship, and did not receive rebates as the price for a prescription for G medicine.

2) The lower court’s punishment (25,00,000 won, additional collection of KRW 45,436,000) that is unfair in sentencing is too unreasonable.

B. Defendant B (misunderstanding of facts, misunderstanding of legal principles, and Sentencing) and misunderstanding of legal principles, Defendant B did not receive any money and valuables in the name of rebates from G business employees H.

The list of crimes attached to the judgment of the court below (2) is not a list of evidence Nos. 13 of evidence Nos. 13 of evidence confirmed by G representative director, but a list of evidence Nos. 14 of evidence prepared by H is less reliable.

Defendant

The date and time of the facts charged against B and the items concerning the amount received are not specified.

2) The sentence of the lower court (an amount of KRW 15,00,000, additional collection of KRW 19,070,000) that is unfair in sentencing is too unreasonable.

(c)

Defendant

C (M) Defendant C was paid a rebates of less than KRW 3,00,000 to the name of G business members H, and there was no fact that Defendant C received a rebates of less than KRW 3,00,00 from the list of offenses listed in the judgment below.

In particular, 860,000 won out of KRW 1,10,000 for the first time of the above crime list (3) shall be excluded from the rebates prior to the enforcement of both punishment systems as the rebates for June through September 2010.

H’s statement that a pharmaceutical company’s business employee delivers all of the entire amount, even though it is the reality of the industry, without delivering the rebates received from the company to the hospital, and ordinarily delivering the remainder except 20-30% of the total amount.

(d)

Defendant

D. (misunderstanding of facts, ...)