A. In light of the fact-finding or misunderstanding of legal principles, researchers who participated in the actual research service I (related to the research cost of researchers who participated in the actual research service) are in a position to receive personnel expenses from the industry-academic cooperation foundation, and thus, the personnel expenses paid to the said researchers by the industry-academic cooperation foundation cannot be deemed to have been paid by the Defendant’s deception, and therefore, the Defendant cannot be deemed to have committed fraud

In light of the fact that the material cost is remaining or the material cost initially determined is insufficient due to the nature of the design research service, which is the case where it is difficult to predict what degree the material cost would be required due to the nature of the design research service, the materials are mixed at the same time while performing various research services, and the amount that the Defendant received from the supplier is returned the remaining amount after saving and using the materials, there is no intention to commit fraud by the Defendant.

B. The lower court’s sentence of unreasonable sentencing (five years of suspended execution for three years of imprisonment, and three hundred hours of the community service order) is too unreasonable.

2. Determination:

A. (i) When considering the structure of payment of personnel expenses of participating researchers for each service project of this case as to the argument Ⅰ, the defendant prepared a business plan and submitted it to the D University Industry Cooperation Foundation (hereinafter “Industrial Cooperation Foundation”), and how to implement the project in the above business plan, how to whom the researchers participating in the research, and how to pay the personnel expenses to be paid to them, are written in detail. Accordingly, if the defendant et al. claims for personnel expenses, etc. prescribed in the business plan to the Industry Cooperation Foundation while carrying out each service project of this case, the industry-academic cooperation foundation pays the personnel expenses specified in the business plan to the participating researchers’ account in accordance with the contract with the ordering entity.