The judgment of the court below is reversed.

The sentence of punishment shall be suspended against the Defendants.

1. Summary of grounds for appeal;

A. (1) In light of the legal principles, the Defendants did not include in the budget bill the costs necessary for each of the litigation delegation contracts (hereinafter “each of the contracts in this case”) as indicated in the judgment of the court below as to whether each of the contracts in this case was within the scope of the association, but the Fre-building Improvement Cooperatives (hereinafter “the instant association”) decided on around 2005 the draft management and disposition plan in a general meeting, set out a comprehensive budget exceeding one fiscal year until the end of the reconstruction project, and set the cost of litigation as a detailed item, and set the cost of litigation at KRW 3 billion as the cost of each of the contracts in this case, even though there were many costs of litigation spent by the association before the completion of the reconstruction project. Thus, the costs of each of the above contracts are included within the items and scope stipulated in

(2) Whether each of the contracts of this case constitutes a contract imposing a burden on a cooperative member or a successful fee is imposed upon S. Construction, a contractor, according to the final equity system. Thus, the contract does not constitute a contract imposing a burden on a cooperative member or a cooperative member, and as long as the contract was set as the project cost of the cooperative and was resolved by the general meeting pursuant to the management and disposition plan, it does not constitute a contract imposing a new

In addition, in the case of a contract for delegation of a lawsuit under paragraph (1) of the facts constituting the judgment of the court below, since the contract is won in the case of a contract for delegation of a lawsuit under paragraph (1) of the facts constituting the crime in the judgment of the court below, it does not constitute a contract for the association of this case which is beneficial to the association of this case, and the retainer of a contract for delegation of a lawsuit under paragraph (2) of the facts constituting the crime in the judgment of the court below belongs to the budget item and scope of the above association, and the contingent