Defendant

A shall be punished by a fine of KRW 10 million, and by imprisonment for six months with prison labor for Defendant B.

Defendant

A The above fine shall be imposed.

Punishment of the crime

Defendant

A is a person who establishes K Co., Ltd. (hereinafter referred to as "K"), which is a manufacturing company and installation company in Gangnam-gu Seoul, and serves as a representative director, and manages overall matters concerning the company's financial affairs, such as financial affairs, etc., and Defendant B is a person who takes charge of financial affairs, such as financial management and expenditure, general affairs, and personnel affairs as the above K management department.

K entered into a research and development agreement (the first contract) with the Korea Railroad Technology Institute on January 10, 2014 as a task of the L, and entered into a research and development agreement (the second contract) as a task of the MM on July 2014, and entered into a research and development agreement (the second contract) with the victim's Land Transport Technology Promotion Institute, which received 630,630,000 won in total for research development costs from the victim's Land Transport Technology Promotion Institute and kept it in the company account.

The Government's contribution (share ratio) during the research and development period for which the title of the detailed task was entered into, and the Government's contribution payment date for the Government's contribution to the promotion of convenience for urban railroad users (first contract) L (1) on January 10, 2014 from January 27, 2013 to June 26, 2014 (96.60%) Ma (2.60%) on February 7, 2014 (2) on July 27, 2014 to June 350, 200,630,000 (96.48.48%) should be established for the purpose of developing research and development funds under the control of the Ministry of Land, Transport and Maritime Affairs (13.8.13, 2013 to June 27, 2014; 200,000,000 won for the purpose of developing research funds in accordance with Article 265 of the National Land Ordinance.

1. Defendants A and B were in custody of research and development expenses.

In the name of K (State) Industrial Bank of Korea (N) withdrawn research development costs from the Industrial Bank of Korea’s account and had been used as the construction cost of “O” without any relationship with the research tasks.

On June 3, 2014, the Defendants withdrawn KRW 14,200,200 from the research development costs deposited in the said account at the said K office and paid them as construction costs to P as business partners and arbitrarily used them that do not meet the purpose of the research project.