The judgment of the court below is reversed.

Defendants shall be punished by imprisonment for one year.

, however, for two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Defendant A (1) The lower court convicted Defendant A (1) on the charge of misunderstanding the facts as follows, and the lower court erred by misapprehending the legal principles.

It is unclear whether E is the owner of the rare soil of this case.

After the death of H, who was the owner of the rare earth and sand of this case, the Defendant: (a) heard the horses that he acquired the right of the rare earth and sand from E, and used them for the missionary activity; and (b) sought to identify the sales place of the rare earth and sand kept by E; (c) so, the Defendant was not the custodian of the rare earth and sand and did not have a position to return them.

E does not require the defendant to return rare soil.

(2) In light of the fact that a person who keeps and substantially controls the instant rare soil is Defendant B, and the Defendant has no benefit therefrom, and that the Defendant, instead, suffered damage from the repayment of the borrowed money from L in relation to the rare soil, and that the Defendant is aged and is not good in health status, the punishment of the lower judgment (one year of imprisonment) is too unreasonable.

B. Defendant B (1) The court below found Defendant B guilty on the following grounds. The judgment of the court below erred in misunderstanding of facts.

E’s respective statements in E, G, M’s investigation agency and court court room to the effect that E purchased the instant entertainment from H are inconsistent and inconsistent, and thus, it cannot be recognized as credibility, and there is no other evidence to acknowledge this otherwise, E cannot be deemed as the owner of the instant entertainment.

The Defendant began to keep rare earth and sand in custody at the request of Defendant A, and Defendant A believed that he was the owner of rare earth and sand and lent KRW 100 million to Defendant A.

Even if E is the owner of rare soil, the Defendant is delegated by Defendant A.