The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, the above punishment shall be imposed for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Legal doctrine 1) The cost of the instant technology development project (hereinafter referred to as “technology development cost”) is not an object of fraud, nor a property interest owned by another person.

The Korea Industrial Technology Evaluation Institute, which is a specialized institution in the technology development support project, shall apply for the payment of technology development costs by entering items, etc. in connection with the electronic financial management system managed by the Industrial Bank of Korea, which is an integrated bank, after using the technology development support project (one point falls under one source), and after using it in purchasing goods or concluding a service contract related to the support project, etc., and then accessing the electronic financial management system managed by the Industrial Bank of Korea, which is an integrated bank.

Accordingly, in the Technology Development Cost Points System, technology development costs deposited in an integrated account under the name of a specialized institution shall be deemed to have been paid to the supervising institution when the supervising institution receives a technology development points.

Therefore, when the defendant requested the payment of technology development costs as a deception, the ownership of technology development costs has already been transferred to H, so the technology development costs cannot be the object of fraud.

2) There is no property disposal act because there is no deception and avoidr.

Technology development costs are to be paid in real time to the account of the host company by automatically computerized processing without a separate manager approval procedure if the main agency requests funds to the electronic financial management system for each type of case in compliance with the item conditions under the Convention on Technology Development Project for Small and Medium Enterprises.

Therefore H. H. H.