The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

1. In light of the fact that the FF, a company operating the Defendant (hereinafter “F”) achieved a certain degree of research outcomes, and that the Defendant is divided into his fault, the lower court’s imprisonment (four years of imprisonment) is too unreasonable.

2. In light of the fact that the Defendant, without properly securing research human resources, was selected as a research human resources, and then registered as a research human resources to a non-professional or production department staff member, and that the Defendant was reported by G and J that research and development is impossible without high speed, the Defendant, despite having received a report from G and J on April 2010, he stated that research and development results such as creating excessive materials by means of general brewing methods, rather than high-level nuclear decentralization, and that the Defendant purchased high-priced kelel up to 8t, the Korea Industrial Technology Evaluation Institute (hereinafter “Industrial Technology Evaluation Institute”) made a false report on the details of non-use of technology development projects as if the Defendant purchased approximately approximately approximately 25t (1.5 billion won), and that part of the expenses were used for other purposes (the Defendant submitted a false report on the fact that the Defendant used approximately KRW 80 million for other purposes of technology development projects in the prosecutor’s office).

However, even though the defendant developed approximately 400 meters in the middle report in the second year, it continuously continued to conduct research activities even after the end, it achieved a certain degree of research outcomes such as developing approximately 800 meters in size. The defendant actually purchased research equipment with the exception of high speed season and actually used it for research activities, and the mountain reputation also is a simple method such as measuring the size of the excessive area.