The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. As to the ground of appeal No. 1, on the ground of the facts and circumstances stated in its holding, the lower court determined that the instant contract is a mixture of software development services contracts and goods purchase contracts, and that the State Contracts Act, including the Enforcement Decree of the Act on Contracts to which the State is a Party (hereinafter “State Contracts Act”), and the standards for preparing estimated prices (which shall be one of the established rules of a contract with the Ministry of Strategy and Finance), should be applied. Accordingly, unlike the part of software development services that must be settled pursuant to Articles 18 and 19 of the Standards for Standard for Price for Software Business, regarding the part of goods purchase, the amount of profit should be separately recognized from the general management expenses in accordance with the Standards for

The judgment below

Examining the reasoning in light of the relevant legal principles and records, the above determination by the court below is just, and there were no errors by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal principles on the legal nature and settlement standards of the instant contract.

2. 상고이유 제2점에 관하여 원심은 그 판시와 같은 이유로 미국 티알에스(TRS)사로부터의 내부응용 소프트웨어의 구입비, 그리고 통신공사비와 삼성네트웍스 및 한성아이엘에스(ILS)에 대한 외주용역비도 일반관리비와 이윤의 산정대상이 된다고 보는 한편, 국내재료비에 관하여 국가계약법 시행규칙 제8조 등에 근거하여 7% 내지 8%의 일반관리비율과 25%의 이윤율을 적용하여 일반관리비와 이윤을 산정하였다.

The judgment below

In light of the relevant legal principles and records, the lower court’s aforementioned determination.