1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Facts of recognition;

A. On November 16, 2009, the Defendant joined the Plaintiff and retired on July 31, 2015.

The Defendant served as a general manager of B projects (the title: C; hereinafter referred to as the “instant project”) that had been subsidized by the State while in office as the Plaintiff.

B. In order to carry out the instant business, the Plaintiff opened an account in the former bank (D; hereinafter “instant account”) and created a credit card (the former bank E; hereinafter “the instant credit card”) used exclusively for the instant business.

Expenses incurred in relation to the instant project and State subsidies were paid only through the instant account.

C. According to the agreement entered into by the Korea Institute of Industrial Technology and the Korea Institute of Technology, which is the main institution responsible for the instant project, the Plaintiff, the president of the Korea Institute of Technology, the participating institution, and the Korea Institute of Industrial Technology, to adjust the timing and amount of payment when applying for subsidies (Article 5(3)), the exclusive institution shall comply with the operating guidelines and management guidelines, the Guidelines for Calculation, Management, Use, and Settlement of Project Costs for Innovation of Industrial Technology, the Guidelines for Calculation, Management, and Settlement of Project Costs, and other annexed regulations (Article 5(6)), and the main institution shall submit the details of use results and changes of project costs to the exclusive institution, etc. in accordance with the relevant statutes and regulations (Article 7).

According to the Guidelines for Calculation, Management, Use, and Settlement of Project Costs for Innovation of Industrial Technology Notification No. 2013-89 of the Ministry of Trade, Industry and Energy, in principle, relevant evidentiary data shall be submitted when submitting a performance report on the use of project costs, and the receipt among evidentiary data shall include credit card sales slips (including evidentiary documents where a transaction is conducted using a credit card similar to that prescribed by the Enforcement Decree of the Specialized Credit