The defendant's appeal is dismissed.

1. The Defendant’s crime of this case regarding the Defendant’s assertion of unfair sentencing is that: (a) the Defendant’s arbitrary use of government contributions entrusted by the Korea Evaluation Institute of Industrial Technology from the Korea Industrial Technology to the cost of parts unrelated to the task execution or the cost of staff of the Chinese factory; (b) the Defendant’s embezzlement amount to KRW 448,564,452; and (c) the Defendant’s use of government contributions ultimately interfered with research and development projects promoted by the State due to the instant crime; and (d) ultimately waste national taxes; (b) the Defendant appears to have not taken personal benefits by using the funds embezzled as above for the Defendant Company C; (c) the Defendant’s use of the funds embezzled as above for the Company C; and (d) other circumstances favorable to the Defendant, such as the Defendant’s age, age, criminal records, family environment, the background, means and method of the instant crime, and the circumstances after the instant crime, etc., are favorable to the Defendant; and (d) the Defendant’s assertion that unfair sentencing is not acceptable.

2. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.