The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

except that, for three years from the date this judgment becomes final and conclusive.

1. In light of the summary of the grounds for appeal, the relevant regulations on expenses for long-term care benefits for older persons, and the statement evidence of related persons, the court below found the defendant not guilty on the grounds that: (a) although the defendant reported a person who does not work as a caregiver as a caregiver to be employed as a caregiver and violated the standards for placement of human resources, he/she shall charge expenses for long-term care benefits according to the reduction rate by claiming expenses for long-term care benefits without reducing the standards; (b) as if he/she did not meet the requirements for additional placement of human resources, he/she shall additionally claim expenses for long-term care benefits as if he/she did not meet the requirements for additional placement; and (c) fraud of money in the name of expenses for long-term care benefits and incentives for the improvement of rating by receiving them, even though he/she did not meet the requirements for the rating improvement incentive, the court below found the defendant not guilty.

2. The summary of the facts charged is the representative of social welfare foundation C located in Daegu-gu Dong-gu, who operates “D” and “E” as its affiliated facilities.

In providing long-term care benefits to beneficiaries and claiming expenses for long-term care benefits to the National Health Insurance Corporation, if a person operating a long-term care institution operates a sanatorium for older persons as a caregiver in violation of the criteria for placement of human resources under relevant Acts and subordinate statutes, he/she may claim expenses for long-term care by reducing the expenses for long-term care in accordance with the ratio of vacancy to all beneficiaries during the violation period, and if he/she additionally places and operates a sanatorium for more than the criteria for placement of such human resources, he/she may be additionally paid expenses for long-term care benefits by up to ten percent