The judgment below is reversed, and the case is remanded to Busan High Court.

The grounds of appeal are examined.

1. Although the act of offering money, goods, etc. falling under Article 112(1) of the Public Official Election Act does not fall under the ordinary or official acts as stipulated under Article 112(2) of the same Act, if it is within the scope of the social order which is historically created as a kind of normal living style, it does not violate the social rules and is thus dismissed (see Supreme Court Decision 2007Do3823, Sept. 7, 2007, etc.). Meanwhile, where a local council member paid money used to provide food, etc. through a budget execution procedure from a local council’s expenses for promoting the work organized in the local council’s budget, such payment does not constitute “money and valuables provided pursuant to the relevant Acts and subordinate statutes” or “money and valuables provided pursuant to the relevant local government’s ordinances specifically stipulating the target, method, scope, etc.” as stipulated under Article 112(2)4(a) of the Public Official Election Act, it does not constitute a violation of social rules as a matter of principle.

However, Article 144 (2) of the former Enforcement Decree of the Local Finance Act (amended by Presidential Decree No. 20123, Jun. 28, 2007) provides that matters concerning the criteria for the implementation of the duties of local governments shall be prescribed by Ordinance of the Ministry of Government Administration and Home Affairs.

“The provisions are newly established, and the local government has established rules on the enforcement of the former Local Government’s work promotion expenses (amended by Ordinance of the Ministry of Administrative Safety No. 5, Mar. 11, 2008; hereinafter “instant rules”) so as to prevent controversy as to whether the local government has violated the Public Official Election Act frequently occurring during the execution of the expenses for performing its duties, and to prepare detailed guidelines for the implementation of the expenses for performing its duties so that the expenses for performing its duties can be used to meet the original purpose and purpose under the autonomy and responsibility of the local government. The expenses incurred in performing the duties of the head of the local government, its subsidiary