The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. According to the summary of the grounds for appeal, the court below found the defendant not guilty, and there is an error of law by mistake of facts, since the court below found the defendant not guilty, according to the court below witness F, V, M, etc.

2. The facts charged and the judgment of the court below

A. The facts charged [201st order 3243] Co-defendant C (hereinafter “C”) prior to the separation of pleadings in the original trial from February 2009 to January 201, 201, the head of the headquarters of the E Hospital located in both weeks, and Co-defendant F (hereinafter “F”) prior to the separation of pleadings in the original trial from February 2009 to January 201, are those who have been in charge of administrative affairs of each hospital during the above period. The Defendant is the president of the above E Hospital.

Defendant, C, and F (hereinafter “Defendants”) received only the first day of hospitalization, and only some of the policy holders or general patients, who were introduced by G and H, were hospitalized during the period of hospitalization, or were hospitalized only during the period of hospitalization, and there was no fact that they were hospitalized at a hospital within the actual period of hospitalization. Although there was no fact of having received medical treatment during the actual period of hospitalization, the Defendant, C, and F, despite being aware of the fact that they were to be hospitalized at the above E hospital with a view to claiming false insurance money, the Defendant, C, and F, despite being aware of the fact that they had received medical treatment during the above period, did not appear to have received false admission and discharge confirmation from the above patients to the Health Insurance Management Corporation.

The Defendants of the 1st fraud aiding and abetting the crime of defraudation of the I insurance money by issuing a false admission and discharge certificate to the I from July 8, 2010 to July 26, 2010, after the expiration of the hospitalization period, in order to assist the victim, Dong fire insurance company, etc. by deceiving the victim, Dong fire insurance company, etc. with a total sum of KRW 4,227,825, which was introduced by G, which was introduced by G to receive hospitalized treatment at the E hospital.