The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 20,000,000.

The above fine shall not be paid by the defendant.

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

A. From July 1, 2008, the Defendant, as the president of the Gangnam-gu GH Hospital, operated the said hospital from around July 1, 2008, concluded a contract with the representative J of the Plaintiff, which is an entrusted meal business entity, to supply food materials to the restaurant of the said hospital, and subsequently, registered employees, such as dietitians, cooks, etc. of the relevant hospital as the employees of the said hospital, and paid the employees of the cafeteria, four large-scale premiums, retirement allowances, etc. of the employees of the cafeteria at the above hospital at the above hospital, and the Defendant pretended that he was merely a food material supplier,

However, in fact, the defendant, in a way that he deducts some of the personnel expenses and four insurance premiums to be paid to the employees, such as dietitians and cooks, belonging to the cafeterias, in fact, the above company should bear personnel expenses. Information and personnel record cards and employment contract for dietitians, cooks, etc. should also be managed by the above company, and 3,000 won per son for the meals sold at the cafeterias, and operated the cafeterias in fact in a way that the above hospital pays food expenses to the above company according to the amount of meal expenses sold at the cafeterias in the hospital, and substantially entrusts the above hospital with the operation of the cafeterias by paying food expenses to the above company.

Nevertheless, the Defendant reported falsely to the National Health Insurance Corporation that the above hospital directly manages the cafeteria, and around July 2008, through employees in charge of the claim for medical care benefits at the above hospital, filed a claim for additional charges from the employee in charge of the National Health Insurance Corporation, among the in-patient health care benefit, and received an additional charge 2,101,320 won from the victim on July 7, 2008 from the National Health Insurance Corporation, and from January 2012, 243,634.