1. Defendant B’s KRW 23,152,00 as well as 5% per annum from September 20, 2014 to July 1, 2015 to the Plaintiff.

1. Determination as to the claim against the defendant B

A. Basic facts (1) The Plaintiff is a corporation established for the purpose of software advisory, development, and supply business, and Defendant B performed the tasks of research and development project, which were supported by government agencies while serving as the head of the Plaintiff’s general headquarters from January 1, 2008 to December 31, 2009.

(2) On September 1, 2007, the Plaintiff was under the supervision of the Korea Evaluation Institute of Industrial Technology under the Ministry of Knowledge Economy, and entered into a contract for a project for the development of industrial technology (hereinafter “instant contract”) with the Plaintiff’s participation in the detailed manager in relation to the “D” that was executed by the ○ Industry-Academic Cooperation Foundation of the Seoul University. On October 31, 2007, the Plaintiff was paid KRW 670,000,000,000 among government contributions provided by the Korea Industrial Technology-Academic Cooperation Foundation from the Seoul University Industry-Academic Cooperation Foundation, and KRW 200,000,000,000,000 won, including KRW 670,000 on August 22, 2008, and KRW 670,000 on April 29, 2009.

(3) According to the instant contract, the above government contributions should be used only for the purpose of business in accordance with the principle of payment of project costs by item, such as personnel expenses, direct, indirect, and entrusted research and development expenses, separately from other business funds, and could not be used for other purposes. Defendant B conspired to use the government contributions from E, the representative director at the time of the Plaintiff, and the above government contributions for other purposes unrelated to research and development projects under the instant contract.

(4) After consultation with E, Defendant B used the above government contributions for purposes other than specified business purposes and embezzled them according to the instructions as follows.

(A) Around October 9, 2008, even though there was no supply of goods from Tekmo Co., Ltd. on or around October 9, 2008 with respect to the F’s research task, the Plaintiff received a false tax invoice as if he were supplied with goods worth KRW 30 million.