A Imprisonment with labor of one year and six months, and six months, and Defendant C shall be punished by a fine of ten million won.

Defendant

A A A A A Co., Ltd. (hereinafter referred to as “C”) established for the purpose of manufacturing and selling robots and robot control consortiums in Daegu-dong-gu H for the purpose of selling and selling them.

Defendant B is a person who is in office as the representative director of the corporation, and Defendant B is a person in charge of the affairs, such as the funds of Defendant A C and the deposit and withdrawal of project costs for research tasks.

1. Joint crimes committed by Defendant A and Defendant B

(a) A project related to business start-up growth-health care linkage and health management linkage conducted by the Small and Medium Business Administration in 2012 for crimes related to I development (hereinafter “I project”);

“A project promoted to support the development of I to enable DNA communications in a place where the Small and Medium Business Administration does not form a network, and the Defendants, on September 21, 2012, to employees in charge of the victims’ Small and Medium Business Administration, receive government contributions (research funds) KRW 100 million from November 1, 2012 to October 31, 2013, and execute research funds according to the detailed details by item of the project plan, and four researchers participate in research for the development of the said technology.

“A plan to support technological development of small and medium enterprises, which was submitted and applied for government contributions (research funds).”

However, the Defendants made contributions to the Government (research funds) by the J, etc., even though there is no actual transaction with the J, etc., and again used them as a company operation fund, etc., or ② use employees employed as a business partner without connection with the I task as if they were employed as new researchers for the above task, use the labor cost application and the labor cost paid as the company operation fund, etc., or ③ refund the amount of the tax invoice for the goods traded with the K in the K in charge of the I task by cash, etc., and then receive a refund of the difference in the amount equal to the amount deducted by cash, etc.