The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Since the Defendant was unaware of the fact that the patients subject to the entry in the instant medical examination and treatment record were false-patients who are not actually hospitalized, there was no intention to make a false medical examination and treatment record, and there was no intention to commit a crime of fraud or fraud.

Nevertheless, the judgment of the court below which found the defendant guilty of all the charges of this case is erroneous by misunderstanding the facts and affecting the conclusion of the judgment.

B. Even if the charges on the Defendant’s charges of unreasonable sentencing are recognized as guilty, the sentence imposed by the lower court (the fine of KRW 15 million) is too unreasonable.

2. Determination

A. 1) Examining the Defendant’s argument of misunderstanding of facts in the instant facts charged, it is a matter of whether the first time of medical examination and treatment for seven patients, such as Y, etc., the Defendant, was not included in the facts charged, and only the part of the Defendant prepared false medical examination and treatment for the period of hospitalization after the first medical examination and treatment is included in the facts charged. Therefore, there is no room for doubt as to whether the Defendant directly provided medical treatment to the patients who first received medical examination and treatment and prepared the medical examination and treatment records for the first time after the first medical examination and examination (in full of the evidence duly adopted and examined by the original trial and the trial, it is recognized that the Defendant directly provided the patients and prepared the medical examination and treatment records for the first time when the first medical examination and examination were conducted). As for the period during which the Defendant was hospitalized after the first medical examination and treatment, it is problematic whether the Defendant prepared a false medical examination and treatment records as if the Defendant was aware that the Defendant was hospitalized even after being hospitalized.2) The lower court and the lower court duly adopted the evidence below