The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles 1) The instant D Development Project (the name of the project is “CE Development Project”),

hereinafter referred to as “instant project”

(1) The 2.3 billion won for the nine year (from September 1, 2010 to March 31, 2019). The planning committee organized by the Korea Evaluation Institute of Industrial Technology, which is an exclusive institution for the said project, determined the scale of government contributions to the Korea Evaluation Institute of Industrial Technology, and reported it to the 78.9 billion won for the last 1.3 billion won for the 2.4 billion won for the 2.5 billion won for the 2.3 billion won for the 1.3 billion won for the 2.4 billion won for the 2.5 billion won for the 2.3 billion won for the 2.4 billion won for the 2.5 billion won for the 201 billion won for the 2.3 billion won for the 1.4 billion won for the 205 billion won for the 19.3 billion won for the 2nd year (from September 1, 2010 to March 31, 2011).

As such, the government contributions set based on the actual evaluation of the Esco Evaluation Committee within the scope of government contributions determined by the Korea Industrial Technology Evaluation Institute is already determined as the project cost for the development task of the corporation C, and such project cost should be deemed as having been under the actual possession of the corporation C.

Therefore, in relation to the tasks carried out by C, the defendant deceptions such as ordering false services or excessive appropriation of service costs.