All appeals filed by the prosecutor against the Defendants are dismissed.

1. The summary of the facts charged in the instant case was the director of the association for urban environment improvement projects in the F-gu Seoul Metropolitan City L from November 2006 to September 3, 2010 (hereinafter “instant association”). From September 4, 2010 to December 2, 2010, Defendant A was the head of the instant association, who was the head of the instant association from December 3, 2010 to December 3, 201, and Defendant B was the non-standing director of the instant association.

Matters necessary for the executives of a joint criminal administration association to determine important matters, such as using maintenance expenses or imposing economic burdens on members, shall necessarily undergo a resolution at a general meeting.

Nevertheless, on November 3, 2011, in collusion with the directors J and I of the instant association, the Defendants arbitrarily carried out the maintenance project, such as paying the service cost of KRW 165 million to the Scene, a contracting company for relocating tenants, a contracting company for relocating tenants, without going through the resolution of the general meeting, at the above association office.

B. Matters necessary to determine important matters, such as the use of maintenance expenses or other matters imposing economic burdens on the members of the association in breach of trust on Defendant A 1’s executive officers shall undergo a resolution by the general meeting.

Nevertheless, Defendant A, in collusion with J, who is a director of the instant union, rejected the agenda at the general meeting held on May 31, 2010 in relation to the payment of special allowances for audit on January 20, 201, and thus, Defendant A violated the duty to operate the association to prevent unnecessary project costs from being paid, such as not paying any special allowances equivalent to the remuneration, other than the basic allowances in the name of the expenses, to an auditor of the said association, and paid KRW 1850,00 to the auditor of the said association as special allowances.

2. 11.1850,000 won and 28.1850,000 won for the same month, respectively.