The judgment of the court below is reversed.

Defendants are not guilty.

1. Summary of grounds for appeal;

A. The Prosecutor’s sentence (Defendant A: Suspension of qualification for one year and fine of ten million won, additional collection of KRW 9.6 million; KRW 10 million for a fine of KRW 10 million; KRW 9.6 million for a suspension of qualification; KRW 9.6 million for a suspension of qualification; KRW 9.9 million for a suspension of qualification; KRW 9.9 million for a suspension of qualification; and each suspended sentence for Defendant C and D) is too un

B. Defendant C and D paid for travel expenses to the heads of the livestock cooperatives, including Defendant A and B, and gift certificates issued by Defendant D to X, AA, and AD are not related to or equivalent to the act of duties, and the Defendants did not fully recognize that they are related to or equivalent to the duties at the time of receiving the above travel expenses and delivering gift certificates.

2. Summary of the facts charged in this case

A. Defendant A and Defendant B, as the president of the M Association, were the president of the N (hereinafter “instant Council”) from July 2009 to February 2, 2012. Defendant B, as the president of the O Association, was the one who served as the president of the instant Council from March 2012 to February 2014.

On July 2010, the Defendants purchased many feeds from each livestock industry cooperative located in Jeollabuk-do from the former branch of the P Co., Ltd. (hereinafter “P”) and agreed to diverse overseas travels at the expense of the PP branch in order to maintain and expand the purchase volume in the future.

Defendant

A around the 6th day of the same month, sent a letter of "request for the cooperation in training of the Ndvanced area" to P Jeonbuk branch, and demanded the expenses for European Training (eight 9th day of death) of the heads of livestock cooperatives in the jurisdiction including the defendant, and the president D of P Jeonbuk branch around the 28th day of the same month, at the request of the defendant A, remitted 4 million won per head of the cooperative, including the defendants, to the agricultural bank account in the name of the defendant A.

Defendants of the same year

8. From September 8, 200

8. By the time of June, 16, the European trip for 10 days of 9 gambling with the said money.