The judgment of the court below is reversed.

Defendant

A Imprisonment for two years, Defendant B and C shall be punished by imprisonment for one year.

except that this shall not apply.

The judgment below

Criminal facts

No. 545, Dec. 1, 2008;

1.(a)

A.M. 177,045,660 guilty of fraud of fraud of fraud of 177,045,660 won through research funds fraud by the J-related processing and supply (the alteration of the amount of damage to the amount of damage)

1.(b)

A. 422,693,998 guilty of the crime of fraud of fraud of 422,693,998 through research funds fraud by the K-related processing supply (the change of the amount of damage to the amount of damage)

2. guilty of fraud of fraud of research funds 45,00,000 won through false services related to A P;

3.(a)

B guilty of not guilty of 73,046,392 won in occupational breach of trust (related to the use of corporate cards) by K's improper spending of corporate funds

3.2

K's improper spending of corporate funds (BMW vehicle lease) KRW 66,817,241 in occupational breach of trust

4.(c)

1 B CD, AE Personnel Expenses Grant 29,200,000 won

4.(c)

2. Offering of a corporate card 13,061,00 won

4.(c)

3 1,660,500 won to give a bribe in lieu of the drinking value

4.(c)

4 Cash or golf bonds-providing 7,936,000 won

5. B The summary of judgment on the guilty of the crime of fraud in whole of the crime of fraud of the crime of fraud of fraud of the 48,704,360 won through the processing and delivery related to the C Basic Science Support Institute of Korea (the amount of damage is five million won deducted);

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles regarding paragraph (1) of the facts charged (the charge of fraud and occupational breach of trust by the processing and delivery of the defendants), although there are somewhat differences between the defendant A's defense counsel and the defendant B and C's defense counsel, all the defendants can be commonly applied to them, and thus, the defendants' assertion is also judged together. (A) Under the performance-based budgetary system, the user and the possessor of the research fund are in the status of the custodian of the research fund as the defendant A, and the victim Korea Biotechnology (hereinafter referred to as the "victim") will only examine the use of the research fund.