Defendant

All appeals by prosecutors are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1’s mistake of facts or misapprehension of legal doctrine) did not induce the Victim’s Seoul Olympic Winter Games Promotion Foundation (hereinafter “victim’s Sports Promotion Foundation”). The payment and receipt of research development costs is based on the normal business evaluation, selection procedures, and conclusion of agreements by the Victim’s Sports Promotion Foundation. Therefore, there is no relation with the Defendant’s act.

B) The Defendant concluded the Convention on D’s Sports R&D with the Victim and D Research and Development Service (the research period from July 1, 2012 to June 30, 2015; hereinafter “instant research and development project”) (hereinafter “instant agreement”) and did not have any awareness and intent to either use the research development cost for other purposes or by deceiving the Corporation to obtain the research development cost.

C) The Defendant did not have used the instant research and development expenses for a purpose other than related to the performance of the instant task “D” (hereinafter “instant task”).

Even if the defendant used some research development costs for a purpose other than the original research plan,

Even if this is only an ex post facto circumstance, and as a whole, it also conforms to the purpose of the instant research and development project.

2) The sentence of the lower court (one year and six months of imprisonment, and two years of suspended execution) that was unfair in sentencing is too unreasonable.

B. Prosecutor 1) The part concerning the defraudation of material costs (A) ① The trial work of “ski Formula 2” produced by the Defendant is not deemed to have been used more than KRW 800 million in itself as a result of the victim’s evaluation conducted by the Corporation. Moreover, the material costs per se cannot be deemed to have been used more than KRW 500 million. Moreover, the cost of actual production was used only to the extent of KRW 100 million, which is less than KRW 50 million; ② the Defendant purchased and assembled the cki Form 2, which was sold in the city because he did not develop the cki Form 2, the Defendant purchased and assembled the ckier.