1. Of the judgment of the court of first instance, the part against the defendant exceeding the amount ordered to be paid below shall be revoked and above.

Except for the addition of the following matters, paragraphs 1 and 2 of the judgment of the first instance court shall be cited by this court as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

(hereinafter referred to as "statements") third, third, 13:

1. Where the Plaintiff opens an account for managing research and development expenses in a financial institution, it shall be established in the name of the Plaintiff, an affiliated institution entrusted by the Plaintiff, or an exclusive management department for research and development expenses, and shall not be established in personal name;

Provided, That where it is inevitable in conducting research, it may be established in the name of a specific individual delegated by the plaintiff with the approval of the founding.

2. Affairs concerning research and development expenses shall be handled by the defendant or a person designated by the plaintiff from among his/her employees (hereinafter referred to as "manager of research and development expenses"), and the person designated as a manager of research and development expenses shall manage research and development expenses with due care

3. The manager of research and development expenses shall keep the cash receipts and disbursements book or other documents corresponding to the management of research and development expenses and keep and manage the current receipts and disbursements by item;

third, the following third:

5. A manager of research and development expenses shall keep certificates of deposit and operation, books, evidential documents, etc. in his/her own regulations, but shall keep them for at least five years after the end of the relevant tasks.

(3) In the event that the plaintiff and the defendant intend to change the research and development expenses by item more than 20% of the amount determined at the time of the agreement on each item, it shall be executed after obtaining the approval for the construction completion.

Provided, That research allowances and indirect expenses shall not be modified and used in excess of the amount under the original research and development plan.

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2. In the event that any excess amount is modified without obtaining approval for modification of research and development expenses for each item pursuant to paragraph 3, the Plaintiff shall remainder to the Defendant.