What is the test for an agreement between a police agent and a police officer to set up a gambling establishment?

Initially, the court in King v. State recognized that "[b]oth an agreement and an intention to commit an offense are necessary components of the substantive offense of conspiracy." (Id., at p. 732.) The distinction between the agreement and the underlying offense is a critical one in the instant case. In King v. State, supra, the defendants were police officers convicted of conspiring to make book and to maintain a place for the purpose of gambling. The police agent in that case was paid by law enforcement to set up the gambling establishment and instructed to make book; when the officers raided the gambling parlor on an anonymous tip (actually made by the agent), an arrangement was struck for weekly pay-offs to the police officers. Interestingly, the officers had been tried and acquitted for the substantive offense of accepting unauthorized compensation for the nonperformance of their duty.