1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. An industry-academic cooperation foundation for Plaintiff A University (hereinafter “Plaintiff-academic cooperation foundation”) is a corporation established under the Industrial Education Enhancement and Industry-Academia-Research Cooperation Promotion Act, and Plaintiff B was a professor of the Electrical Engineering Department for Plaintiff A University.

B. The Plaintiff-academic cooperation foundation entered into an agreement to carry out a research and development task (hereinafter “instant task”) as follows and received research and development expenses including student personnel expenses (including external personnel expenses; hereinafter “instant personnel expenses”) between the Defendant and the incorporated foundation C, which is delegated by the Defendant to carry out the research and development project, and the Plaintiff B participated as a person in charge of the instant task.

Research and development expenses for the research period following the conclusion of the project name agreement shall be the total amount of KRW 5,400,000,000 from May 1, 2011, 2014 to April 30, 2015, and KRW 55,409,760, and KRW 55,400,000 on May 7, 2015 to May 1, 2015, 2015; KRW 55,409,760 on April 30, 2016; KRW 55,40,00 on April 30, 2016; KRW 102,00,00,000 on May 1, 2016 to April 30, 2016; KRW 2684,408,306,306,606,306,300,006,006

C. On July 4, 2018, the Defendant issued a disposition to recover research expenses of KRW 137,664,00 (the total amount of the instant personnel expenses) against the Plaintiff-academic cooperation foundation on the ground that Plaintiff B, while carrying out the instant task, jointly managed the student personnel expenses paid to the graduate students participating in the task, and imposed a penalty surcharge of KRW 24,504,192 (the total amount of the instant personnel expenses) (the amount of KRW 55,409,760 during the research period x 20% of the student personnel expenses x 26,84,480 x 50% of the student personnel expenses x 26,84,480 x 50%) against the Plaintiff-B

(hereinafter referred to as "each disposition of this case"). 【No dispute exists, Gap evidence Nos. 2, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings.

2. Whether each of the dispositions of this case is legitimate

A. Plaintiffs 1 and 1 jointly managed the instant personnel expenses, but a considerable portion.