The guilty part of the first judgment (including the acquittal part of the reasons) and the second judgment against the defendant shall be reversed, respectively.

1. The first instance court related to the scope of this court's trial - The first instance court found the defendant guilty as to the violation of the Act on the AA of the A of the A of the Specific Economic Crimes (Embezzlement) and the fraud of the judgment on the facts charged against the defendant, and found the defendant guilty as to the violation of the Medical Service Act among the remaining facts charged, and found the defendant guilty as to the violation of the Act on the A of the A of the Specific Economic Crimes (Embezzlement) against the K of the judgment on the comprehensive crime (Embezzlement).

With regard to this, the defendant appealed only to the violation of the Medical Service Act from among the guilty portion in the first instance judgment and the acquittal portion in the second instance judgment, and the first instance court prior to remand determined that the defendant was innocent only for the portion exceeding 50 million won from among the portion related to S, and sentenced to 4 years from imprisonment by destroying the guilty portion (including the part not guilty in the grounds) among the judgment of the court below, and dismissed the appeal against the prosecutor's acquittal portion (violation of the Medical Service Act) against the defendant.

On the other hand, the judgment of the court below prior to remand was already excluded from the target of attack and defense between the parties, and it did not appear to have any other matters to be deliberated and judged ex officio. Thus, the judgment of the court below did not re-examine the judgment of the court below on the part of acquittal in the above reasons.

As above, only the defendant appealed against the judgment of the court prior to remand (the violation of the Medical Service Act has become final and conclusive), and the judgment of remanding shall accept the grounds of appeal as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) with respect to K as to the remaining violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the judgment of the court prior to remand as not guilty with reason is all a comprehensive crime and is reversed.