The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. Summary of the facts charged in this case

A. The Defendant obtained employment subsidies from Suwon University D professors, B, student research institutes assisting the Defendant’s research, and G are the representative director of H Co., Ltd. (hereinafter “H”). The “support program for the employment of high-class research human resources in small and medium enterprises in the Ministry of Knowledge Economy, which is organized by the Korea Industrial Technology Association (hereinafter “victim Association”), provides support to small and medium enterprises that employ high-class research human resources in order to improve the research and development capabilities of small and medium enterprises and secure technical competitiveness, and such support program shall be a person whose employment period is at least one month and who can work full-time eight hours a day at the subsidized enterprise.

B took part in the national research and development task performed by the Suwon University Industry Cooperation Foundation, and H did not have the intent or ability to work full time as the support personnel for small and medium enterprises at H, but the Defendant, B, and G conspired to induce the Victim Association as if they were to work full time in H, and acquired 26.4 million won from November 13, 2008 to November 3, 2009 as employment support funds for B from the Victim Association.

B. In the case of external personnel expenses paid to a student researcher, the Defendant may not request the rate of actual participation to be paid to the student researcher and use them for the account of each individual student researcher, and it cannot be returned from the student researcher under the pretext of joint management, and even though it cannot be used individually by receiving a return, it shall be submitted at the time of the implementation of the research project without consideration of how the research researcher actually participated in the performance of the research project, if the research researcher participated in the implementation of the research project.