All of the appeals by prosecutors are dismissed.

1. The head of Ulsan Metropolitan City and South-gu Office issued an order to complete construction of the Ulsan Urban Planning Facility Project ( Graveyard Park) to Defendant A several times on December 31, 2012, which is the expiration date of the authorization period for the project of the Ulsan Urban Planning Facility Project. In regard to the creation of an illegal cemetery, the head of the Nam-gu Office stated that the sale by the time the project is not possible until the completion of the project is completed through the memorial hall and relevant documents, and issued two accusations and orders to take measures to prevent recurrence along with the original restoration order, but the lower court found the Defendants not guilty on the premise that there was no disposition or order to take measures by the administrative office. However, the lower court erred by misapprehending the legal principles

2. Determination

A. A summary of the facts charged, Defendant Incorporated Foundation B is a corporation established for the purpose of the Ulsan Urban Planning Facility Project (Creator Park), and is running the project by obtaining designation of the project implementer and authorization of the implementation plan for urban planning facilities (Creator Park, Park Jung-gu) in the Ulsan-gu G land area.

1) Defendant A) An implementer of an urban or Gun planning facility project must complete the project during the project period specified in the implementation plan after obtaining authorization for an implementation plan for an urban or Gun planning facility project or authorization for modification thereof.

Nevertheless, Defendant A failed to complete the project from April 1, 2002 to December 31, 2012, which is the authorization period for the implementation plan of the urban planning facility project.

B) No implementer of an urban or Gun planning facility project may install urban or Gun planning facilities or alter the purpose of use in breach of the contents of authorization or modification of an implementation plan for an urban or Gun planning facility project.

Nevertheless, Defendant A, on June 26, 2002, issued a condition that a graveyard which was not permitted to be used in a cemetery park under the condition that the implementation plan was completed at the time of completion of a construction section 1 project, should be sold in advance between 2011 and 2012, but the total of 79 cemeterys within 13 and 34 were sold in advance between 201 and 2012.