The relationship between the parties, the plaintiffs (appointed parties) and the designated parties of the national research and development project (hereinafter referred to as the "Plaintiffs") shall be the professors of B University.

Based on the Industrial Education Enhancement and Industry-Academia-Research Cooperation Promotion Act, the defendant is a special corporation established for the purpose of general planning, coordination, industry-academia-research cooperation projects, and management of accounts related to research and development projects in B universities.

The Plaintiffs submitted a research and development project (a research and development project in the field of science and technology by specifying research and development tasks based on Acts and subordinate statutes, which is the research and development project in the field of science and technology supported by public funds, etc., which is designated as a research and development project under Article 2 subparag. 1 of the Regulations on the Management, etc. of National Research

In the above process, the Plaintiffs and the Defendant included indirect costs [the research and development costs are direct costs, such as personnel expenses, student personnel expenses, etc. (the provisions on the management, etc. of research and development projects by Presidential Decree No. 22328, Aug. 11, 2010) and attached Table 12(5) and attached Table 2 of the Regulations on the Management, etc. of National Research and Development Projects (amended by Presidential Decree No. 22328, Aug. 11, 2010)] among the research and development expenses to be paid as research and development expenses. The indirect cost of research and development includes the promotion of research and development efficiency

is the cost included therein.

) The ratio of indirect costs, such as research funds, etc., if a central administrative agency pays research and development funds to the Defendant, the Defendant transfers indirect costs to the Defendant’s indirect cost account and the remainder of the direct costs to the Plaintiffs are deemed to have been used by the Plaintiffs) and accordingly, the Defendant pays them to the Plaintiffs.