The judgment of the court below is reversed.

Defendant shall be punished by a fine of seven million won.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal is that the Defendant is serving in the military of F as a social work personnel, and thus, instead of being eligible to be appointed as a new research personnel to the instant project team, the Defendant deceiving the victim B University Industry-Academic Cooperation Foundation, thereby defrauding KRW 21,813,740 as personnel expenses.

2. Determination:

A. The summary of the facts charged is a person who served as a professor at B University C from around 2009 to August 31, 2016.

around 2013, the victim B University Industry-Academic Cooperation Foundation (hereinafter referred to as the "victim B Industry-Academic Cooperation Foundation") received research expenses from the Ministry of Education for the "E (hereinafter referred to as the "instant project") selected as the object of D's support, and the Defendant was in charge of the duties of employing new human resources for research while taking overall charge of the instant project as the head of the project team.

The Defendant, the Defendant, completed the doctoral degree course at C University Department on August 23, 2013, and completed the doctoral degree course at B University Department on February 11, 2015, and therefore, he could not work at the instant project team on a full-time basis as a social work personnel belonging to G University, and thus, he could not work at the instant project team on the full-time basis. However, on April 1, 2014, the Defendant entered into a contract under which F would work at the Jongno-gu Seoul University as “Post-D Research Institute,” a new researcher, and entered F into the appointment contract as “9:18:00,000,000 won,” stating working hours in the employment contract as if F would be able to work at the said project team and normally participate in research. On the same day, the Defendant: (a) prepared a written claim for the payment of personnel expenses to the damaged employee, accompanied by the said employment contract; and (b) claimed payment of F’s monthly wage of KRW 2.5 million

Meanwhile, Article 26(4)1 of the D Management Directive provides that “The post-doctoral course students, who are new research human resources, shall be based on the principle that they are engaged in research at the affiliated project team,” and Article 14(2)4 of the D Management Directive provides that “The D Management Directive shall be applied to research at the affiliated project team.”