At the 'e4ds Physical AI Frontier 2026' conference, Kim Min-ki, Manager at MDS Tech, presented on the topic of "Development Strategy and Practical Tips for Physical AI Development." He outlined common issues that arise in actual field environments and proposed practical approaches to minimize them. Kim emphasized that in the Physical AI era, even as AI automatically generates code, developers must take final responsibility and make critical decisions centered on functional safety standards and validation systems to reduce physical risks and cost exposure.