1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. Under Article 11-2 of the Framework Act on Culture, the Defendant is a corporation established to promote research, survey, and evaluation for the advancement of culture and arts, the promotion of cultural industries and tourism, and the Plaintiff is a company that runs a travel business, the planning of travel products, etc.

B. The Ministry of Culture, Sports and Tourism promoted as a national research and development project by the Ministry of Culture, Sports and Tourism, and the Plaintiff was selected as a joint research institution to perform the “E” task with D Co.

C. Accordingly, around May 20, 2016, the Defendant entered into a “C business agreement” with the Plaintiff and D and the project period from May 2, 2016 to December 30, 2016, and paid KRW 198,750,000 as research and development expenses (hereinafter “instant agreement”), and paid KRW 198,750,000 as government contributions, as research and development expenses.

The main contents of the instant agreement are as follows, and the main contents of the “Regulations on the Management, etc. of National Research and Development Projects” and the “Management Regulations of Cultural and Sports Tourism and Tourism Research and Development Projects” are as follows.

C. (Management Regulations, etc.) The provisions of Section 2 (Management Regulations, etc.) used in this Convention shall include the following:

1. Regulations on the management, etc. of national research and development projects;

2. Regulations on the management of cultural, sports and tourism research and development projects;

3. Article 5 (Management and Use of Research and Development Expenses) (1) Plaintiff and D Co., Ltd. (hereinafter “Plaintiff, etc.”) shall manage research and development expenses by establishing a separate account and use them within the scope of the research and development plan.

(2) The plaintiff, etc. shall submit the actual usage of research and development expenses to the defendant within three months after the expiration of the agreement, except in extenuating circumstances.

3. A plaintiff, etc. shall return to the defendant a balance of the execution of research and development expenses and balance of the settlement thereof (including an unrecognized amount) within 15 days from the date of receipt

Article 5-2 (Plaintiffs' Use of Project Expense Cards)