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At $p$, the surface $\tilde{S}$ cannot cross the boundary $S=\partial \mathcal{R}$, because it lies inside $\mathcal{R}$. Consequently the two surfaces are tangent at $p$. Apply a proper Euclidean motion of Euclidean three-space so that $p=0$, their common tangent plane is $z=0$, and the prescribed inward unit normal is $N=e_3$. Locally writewith the region $\mathcal{R}$ on the side $z\ge f(x,y)$. ThenThus $g-f$ has a local minimum at zero and its Hessian matrix is positive semidefinite. The fundamental forms of a graph surface at a horizontal tangent plane giveTaking the trace of the positive-semidefinite difference proves the mean-curvature comparison at tangential contact:

There is no analogous conclusion for $K$. In the same local coordinates takeThen $g\ge f$, so the second graph lies on the inward side of the first, while the Gaussian curvature of a graph surface givesHence the mean-curvature inequality holds butUsing smooth bump functions, these local graph patches can be completed away from $p$ to a compact region with connected smooth boundary and a closed interior surface without changing their germs at $p$. This realizes the counterexample under the global hypotheses.

Put $W=\sqrt{1+h_x^2+h_y^2}$. An upward-pointing Gauss map isFor tangent vectors $v,w$, differentiation ofgivesThe Weingarten map is self-adjoint and $S=-dN$, so the right side is $-2I{I}^S(v,w)$. HenceAlternatively differentiating $⟨N,{\varphi }_i⟩=0$ givesThereforeThis is the fundamental forms of a graph surface.