The judgment of the court below is reversed.

Defendant shall be punished by a fine of 25 million won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. Defendant 1) In fact, Defendant 1’s participation in the instant research task is true, or the degree and frequency of participation is relatively low, and Defendant 1’s consent was sought from the aforementioned research assistants, outside experts, who participated in the instant research task, and used personnel expenses as research expenses or common expenses of X, Y, which are outside experts who participated in the instant research task.

In addition, in the case of Korea Research AssistantO, M, L, R, U, T, and W, the Defendant participated in the instant research task to a considerable extent, and the Defendant paid some of the personnel expenses as scholarships and incentives to the researchers, and used the remainder as common expenses with the consent of the researchers assistants.

Therefore, the Defendant used personnel expenses received by research assistants for the costs necessary for the implementation of the instant research task, and did not induce the victim D University Industry-Academic Cooperation Association (hereinafter “victim Industry-Academic Cooperation Association”) and did not intend to obtain unlawful procurement of personnel expenses of research assistants.

However, the lower court found the Defendant guilty on this part of the facts charged. In so doing, the lower court erred by misapprehending the legal doctrine and misunderstanding of facts.

2) The sentence of the lower court’s unfair sentencing (one hundred and twenty months of imprisonment, two years of suspended execution, and one hundred and twenty hours of community service order) is too unreasonable.

B. Prosecutor 1) The Defendant, as a person in charge of research (not guilty of the reasoning), took overall charge of the claim for registration of accounts and payment of personnel expenses of research assistants as a person in charge of research assistants, by deceiving the victim industry-academic cooperation group and directly claiming the above personnel expenses, as if the research assistants H and I received personnel expenses, and the Defendant instructed K to directly keep and manage the personnel expenses of H and I and to use them for common expenses, etc., and K to H and I.