The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 30 million.

The above fine shall not be paid by the defendant.

1. The sentence of the court below (two years of imprisonment with prison labor for a period of ten months) is too unreasonable in light of the main sentence conditions of the grounds for appeal.

2. The Defendant’s crime of this case as to the grounds for appeal is an unfavorable circumstance to the Defendant, inasmuch as K is selected as an institution in charge of implementing a project for developing technology by the Ministry of Knowledge Economy of the Republic of Korea and used the government contributions entrusted by the Korea Institute of Industrial Technology Evaluation and Planning for the cost of equipment and materials for mass production, which is irrelevant to the task execution. This is a national tax and used for the management of the company for which the disbursement purpose is specified, and the nature of the crime is bad, and the Defendant’s total amount embezzled over 19 times by the above method is large to 308,650,000 won.

However, it seems that there is no part of the government contributions received by the defendant to use the entire amount of each of the crimes in order to recover damage, most of the government contributions that the defendant used for the purpose of the purpose of the purpose of the proper development of technology, and each of the research tasks granted by the defendant seems to have been performed normally. The defendant returned to the State the contributions remaining after the implementation of the national policy research task, K has already received strong administrative disposition due to the instant case. K has already been subject to strong administrative disposition, three times before and after the Defendant was sentenced to a minor punishment (3 million won as a crime of aiding and abetting the Waste Management Act in September 1996, a fine of KRW 70,000,000 as a crime of aiding and abetting the Waste Management Act in March 204, a fine of KRW 300,000,000 as a crime of injuring the Industrial Safety and Health Act in August 206, 2006).