1. The Defendant jointly with C (D) and jointly with the Plaintiff KRW 166,159,200, and with respect thereto, from July 31, 2015 to November 27, 2015.

1. Facts of recognition;

A. The Plaintiff is a legal entity established for the purpose of software consulting, development, and supply business, and the Defendant performed the tasks of research and development projects supported by government agencies from January 1, 2008 to December 31, 2009, while serving as the Plaintiff’s general headquarters for business management.

B. 1) Acquisition of government subsidies and embezzlement 1) Research funds or technology development project funds provided by government agencies in accordance with the terms of the project agreement entered into with government agencies, general management agencies, or agencies in charge of research and development projects shall be separately opened in the name of each project and deposited into the relevant account for the purpose of using the above funds only for the purpose of business in accordance with the principle of payment of project funds by item, such as personnel expenses, direct, indirect, and consignment research and development expenses, etc. The government subsidies shall not be used for other purposes. The government subsidies shall be used for the settlement of accounts to the management agency, including tax invoices, and the government subsidies shall be returned to the government agency if the remaining balance remains; 2) -Gen 300, 2007, 207, 2007, 207, 307, 200, 207, 200, 207, 30, 207, 300, 207, 30, 207, 2, 3, 3, 3, 3, 3, 3, 7, and 3.,