A defendant shall be punished by imprisonment for two years.

However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

As the representative director of F Co., Ltd. (hereinafter “F”), the Defendant, as the representative director, took overall charge of the business affairs, such as the receipt of orders for research and development projects and the management of funds.

The Ministry of Education, Science and Technology (hereinafter referred to as the "National Sports Promotion Foundation") subsidized by the Seoul Olympic Winter Games Foundation (hereinafter referred to as the "National Sports Promotion Foundation"); the institution in charge of research and development projects or an institution selected as an entrusted research institution shall use the research development expenses subsidized by the National Sports Promotion Foundation only for the purposes necessary for the purposes specified in the research and development plan, and shall not use the research expenses for other purposes. The annual settlement shall be made within 15 days from the date of the completion of the technology development project, the final settlement shall be made within one month, and the amount of the research development expenses shall be returned, excluding the amount actually used for the research

on July 1, 2012, F entered into an agreement on D Research and Development Project (the research period from July 1, 2012 to June 30, 2015; hereinafter “Research and Development Project in this case”) with the National Sports Promotion Foundation, and D (the general manager of the research and development project in this case is the F, and the 1 detailed tasks (G) for each specific subject is the Defendant of F, and the 2 detailed tasks (H), and 3 detailed tasks (K) are conducted respectively under the supervision of L Co., Ltd.; and on July 13, 2015, the Defendant Co., Ltd. used the research project for any purpose other than the purpose of research and development prescribed in the aforesaid agreement, despite having received the payment from the National Sports Promotion Foundation for any other purpose of research and development.

Accordingly, on July 1, 2012, the Defendant applied for a subsidy for research and development expenses of this case to the Victim Korean Sports Promotion Foundation at the office of the Korean Sports Promotion Foundation located in 424 as the Songpa-gu Seoul Olympic Games, and filed an application with the Victim Korean Sports Promotion Foundation.