The judgment of the court below is reversed.

The sentence of sentence against the defendant shall be suspended.

1. When considering various circumstances against the defendant in light of the summary of the grounds for appeal, the punishment of the court below (5 million won of a fine) is too unreasonable.

2. The crime of this case is a case where the Defendant received personnel expenses, travel expenses, etc. by falsely registering a research assistant who did not participate in the research service. Considering the period and frequency of the crime, the amount of fraud, etc., the Defendant’s liability is not easy.

However, when the defendant was in the trial, the defendant recognized all of the crimes of this case and reflected in it.

In light of the circumstances leading up to the crime of this case, the Defendant’s total amount of the research service contract of this case was determined and the method or principle of executing research expenses was not properly transmitted by the client or E University Environment Research Institute. Thus, within the scope of the research expenses originally contracted, the Defendant neglected to take other administrative procedures to coordinate payment methods, such as personnel expenses, as a person in charge of research, and committed the crime of this case (the Defendant promised to provide tuition fees, etc. to the graduate students in order to attract the graduate students by the department to which he belongs). If the Defendant withdraws from the way that he/she received personnel expenses again, the amount equivalent to such money would have a tax problem if he/she withdraws from the way that he/she again received personnel expenses to the graduate students. Since the provision on the limit of personnel expenses for the graduate students does not enable a small number of research assistants participating in the research to set personnel expenses exceeding the limit, it appears that the above research expenses were paid to the research assistants who actually participated in the research, taking into account the fact that the Defendant’s research assistants participated in the research activities, etc.