1. The Republic of Korea is implementing "National Research and Development Projects" in accordance with the Framework Act on Science and Technology and the Regulations on the Management, etc. of National Research and Development Projects (Presidential Decree).

The term "national research and development project" means a research and development project in which a central administrative agency has specified research and development projects based on statutes and fully or partially contributed research and development expenses or subsidized with public funds

A person who has entered into an agreement with the State to perform a specific research and development task by receiving a subsidy for research and development expenses from a victim according to the procedures prescribed by the above Acts and subordinate statutes shall manage the subsidized research and development expenses separately from funds for other purposes according to the standards prescribed by the above Convention and shall not use the subsidized research and development expenses for any purpose other

2. Criminal facts - The Defendant is a person who is working as the representative director at D, who is employed in Gyeong-gun, not in Gyeong-gun, for automobile parts, and is responsible for carrying out government-funded research tasks provided by the said company and executing the relevant government-funded projects.

On December 26, 2008, the Defendant contributed subsidies from the Ministry of Knowledge Economy to G offices located in F of Changwon-si, and applied for government contributions of KRW 680,000,000 ( KRW 210,000,000,000,000 in the second year of 2008,000,000 won in the second year, and KRW 2222,248,000,000 in the second year) in the latter part of 2008 managed by the Korea Institute of Industrial Technology Evaluation and Planning, and the Defendant was selected as a business entity eligible for government contributions of the above task.

On October 2008, the Defendant entered into an agreement on technology development projects with the Director of the Korea Institute of Industrial Technology Evaluation and Planning, and then transferred KRW 210 million from the NA on December 26, 2008 to the NAJ account in its name on December 26, 2008.