The prosecutor's appeal is dismissed.

1. In light of the purport of the relevant provision prohibiting joint management by ordering the Institute to directly receive research expenses for the summary of the grounds for appeal (misunderstanding of facts) and entrusting such expenses to the professor who is a person in charge of research, or by prohibiting joint management, a crime of fraud is established insofar as the Defendant claims for additional payment of personnel expenses actually paid to the university of industry-academic cooperation, and receives such expenses

Nevertheless, the judgment of the court below which acquitted the Defendant of the facts charged of this case is erroneous.

2. Determination

A. The gist of the instant facts charged is that the Defendant, as a professor of the chemical engineering and professor of the National University of D University, performed two research and development services, including “E” from May 1, 2012 to April 30, 2015.

According to the regulations on the management, etc. of research and development projects, the Regulations on Research Expenses for D University, and the guidelines on the management of research expenses for D University, the victim D University Industry-Academic Cooperation Foundation (hereinafter “Industrial Cooperative Foundation”) shall be managed by being entrusted with the conclusion of the industry-academic cooperation agreement with each ordering agency, such as government departments, and the execution of research expenses. If a person in charge of research requests payment of expenses, such as personnel expenses, along with evidentiary documents, the project funds shall be executed. If there is a balance or an amount spent unfairly, the funds shall be collected and returned to each ordering agency. In particular, in the case of personnel expenses to be paid to a participating researcher, the Institute of Industry-Academic Cooperation for D University, which is a person in charge of research, shall comply with the relevant tax laws and shall be directly paid to the participating financial institution’s account at the request of the relevant professor. In order to protect personal information and ensure transparency in the management of research expenses, a person in charge of research, such as entrusting the account of the participating research

The Defendant shall provide light and research and development services on May 2012, and shall be paid to the Institute personnel expenses.