A defendant shall be punished by imprisonment for a term of one year and four months.

A. The Defendant used the government subsidy of this case for any purpose other than the intended purpose. However, the Defendant invested most of the funds in the research and development project of this case.

The defendant's business plan D (hereinafter referred to as "D") without sufficient review prepared a business plan, and the domestic GCP, domestic 20 meters DEM, and domestic 5 meters DEM film materials have been spent much much much more than expected expenses, so it was decided to be directly produced by D, but it was difficult to prove that the contents different from the business plan are different from the business plan, and it was only purchased from I (hereinafter referred to as "I").

As the purchase cost of the server 20 million won does not supply the K K server, only the task was performed using the D's internal server.

Ultimately, since the defendant did not have the intention of illegal acquisition, the crime of embezzlement is not established.

(2) Since the violation of the Punishment of Tax Evaders Act and the transaction of KRW 72.5 million between D and I is true, it shall be pronounced not guilty on the part I related to KRW 72.5 million among the violation of the Punishment of Tax Evaders Act.

B. In light of the following: (a) the Defendant is responsible for supporting the denial of paternity and the Defendant’s disease; (b) the embezzlement of this case committed contingently with the wind that the D’s financial situation deteriorates; (c) the Defendant actually completed the instant research and development task; (d) the Defendant was using the embezzled money individually; and (e) the Defendant reimburses the victim of KRW 100 million in the instance of the Party, the sentence imposed by the lower court (one year and October) is too unreasonable.

2. Determination

A. Judgment on the misunderstanding of the facts or misapprehension of the legal doctrine (1) as to the point of embezzlement, the intention of unlawful acquisition in embezzlement is the intention of embezzlement.

means the property of another person kept for the benefit of himself or a third party.