$sql = "select * from $table $where $orderby $limit ";
 $res = sql_query($sql);
 $list = array();

 while( $row = sql_fetch_array($res)){
  $row['regdate'] =conv_ui_date($row['regdate'],$sp="-");
  $row['memo'] = urlencode( $row['memo'] );
  $row['memo'] = json_text( $row['memo'] );
  array_push($list, $row);
 }

 $json_result =  json_encode($list);
 $json_result = urldecode($json_result);

 echo iconv("CP949","UTF-8",$json_result) ;

function json_text($str){
 
  $str =  str_replace("\r","\\r", $str);
  $str =  str_replace("\n","\\n",$str);

  return $str;
 }
 
붉은 색으로 표신된 부분이 핵심 입니다.