1. The judgment below is reversed.

2. Defendant A’s imprisonment with prison labor for three years, Defendant B and D for two years and six months, and Defendant C.

1. Summary of grounds for appeal;

A. Defendant A 1) In the event that a valid establishment authorization was obtained from a medical consumer life cooperative (hereinafter “medical consumer cooperative”) (hereinafter “medical consumer cooperative”), the medical consumer cooperation existed only in the form, and actually was punished.

It shall not be deemed an act of establishing a medical institution by a non-medical person unless the individual, who has led the establishment by evaluation, does not reach the extent that it can be recognized as the actual founder of a medical institution.

R Medical Consumer Community Cooperatives (hereinafter “the instant medical Consumer Cooperatives”) was established in accordance with the requirements and procedures set forth in the Medical Service Act and the Biological Cooperation Act and was effective after obtaining authorization, and only established a S Rehabilitation Care Hospital (hereinafter “the instant hospital”) pursuant to the Medical Service Act and the Biological Cooperation Act (hereinafter “the instant hospital”), and Defendant A did not formally establish the instant medical Life Cooperation for the purpose of establishing a medical institution, or did not own and operate the instant hospital.

Therefore, Defendant A violated the Medical Service Act

As long as Defendant A did not establish a violation of the Medical Service Act, it is not possible to establish a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the Act on the Management of Subsidies.

B) Even if the instant hospital is a medical institution established by a non-medical person, it constitutes a medical care institution and a medical benefits institution prescribed in the National Health Insurance Act, even before the permission for establishment is revoked or closed, and thus, it cannot be deemed that the instant hospital’s claim for medical care benefits or medical care benefits is a deception.

2) The punishment sentenced by the lower court to Defendant A (five years of imprisonment) is too unreasonable.

B. Defendant B (1) misunderstanding of the facts or misunderstanding of the legal principles, and the actual operator of the medical life agreement of this case, Defendant A and AW (hereinafter referred to as “Defendant A”).