1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning for this case by the court of first instance is as stated in the reasoning of the judgment of the first instance except for the dismissal or addition of a part of the judgment of the first instance as set forth in the following paragraph (2). Thus, this is acceptable as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

(hereinafter referred to as "after 954,00,000 won"; hereinafter referred to as "the research and development task of this case") shall be added to the part used or added by the court of first instance on February 2, 2, 200 (the meaning of the terms used in the above agreement shall be the same as the judgment of the court of first instance); and the "cooperative research institute" in the 11th sentence shall be construed as "cooperative research institute (the amount corresponding to the Plaintiff Company out of the research and development cost of the above agreement shall be KRW 74,00,000)".

The following shall be added after the 6th sentence “ will be”:

Even if the funds of the Plaintiff Company equivalent to the research and development funds used to repay the debt owed by the Plaintiff (i.e., the Plaintiff’s assertion by the Plaintiff) are used for the original purpose of performing the instant research and development task, taking account of such ex post facto circumstances, it cannot be deemed that using the original research and development funds for the repayment of the debt owed by the Plaintiff Company for any purpose other than the original purpose of use.

6) The following shall be added subsequent to the “infinite” of paragraph 11 of the 6.

“The Plaintiff submitted additional evidence No. 106 and No. 107 No. 1 through No. 9 of the Evidence No. 106 and No. 107 as evidence supporting that “N, which was scheduled to be entrusted to an external enterprise at the time of the original budget execution plan for the instant research and development task at the trial, was spent by its officers and employees in the course of performing the Plaintiff’s own duties to pay the said cash of KRW 20,000,000 due to the peculiar expenses, etc. for this purpose. However, each of the above evidence is inconsistent with the circumstances acknowledged by the evidence that the Plaintiffs submitted.