The defendant is the actual operator of the L&D Co., Ltd., which is the representative director and the representative director of the K&A and the K-A-A-A-A-A-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U

1. Fraud;

(a) Among the project costs for R&D projects, personnel expenses for participating researchers shall be paid only to researchers who participate directly in the relevant task;

Therefore, when submitting a business plan, which serves as the basis for determining the project cost for R&D projects, only the personnel expenses for researchers who actually participate in the relevant research project shall be claimed, and an employee exclusively in charge of administrative affairs, other than researchers, shall not be claimed as researchers who directly participate in the relevant research project.

Nevertheless, on April 1, 2010, the Defendant received from the Korea Industrial Technology Evaluation Institute (Korea Industrial Technology Evaluation Institute) on and around April 1, 2010, stated in the first business plan for the first year of the task “the multiple CPU/GPU-based quasi-hour development for the production of high-quality CG video content,” as if he was a researcher in charge of the participating institution, and submitted to the Korea Industrial Technology Evaluation Institute (Korea Industrial Technology Evaluation Institute) for the submission of false statement as if he was disqualified as a researcher in charge of the pertinent task, and received KRW 16,190,000, which is the personnel expenses of the directly participating researcher in G, who is the victim who believed to be true, from the Korea Industrial Technology Evaluation Institute (Korea Industrial Technology Evaluation Institute) in the name of the Korea Bank in charge of the Defendant Management Resolution.

B. Around December 19, 2011, the Defendant received from the Korea Evaluation Institute of Industrial Technology from the Korea Evaluation Institute of Industrial Technology, and the Defendant is not qualified as a researcher in the first business plan for the first year of the '4K Maritime Research SW Development Project’ task, and was not planned to participate in the relevant task.