다중 서명 값으로 FeeDelegatedValueTransfer 오류

안녕하세요.
비슷한 유형이나 이번에는 FeeDelegatedContractExecution 관련한 오류가 있습니다.
트랜잭션이 정상적으로 생성되지 않으며 아래와 같은 오류가 나옵니다.
{“jsonrpc”:“2.0”,“id”:4,“error”:{“code”:-32000,“message”:“not a program account (e.g., an account having code and storage)”}}

소스코드.

Contract contract = new Contract(caver, abi, contractAddress);

    String[] privateKeyArray = new String[] {op1PrivateKey, op2PrivateKey};
    MultipleKeyring multiSigKeyring = KeyringFactory.createWithMultipleKey(ownerAddress, privateKeyArray);
    caver.wallet.add(multiSigKeyring);

    SendOptions sendOptions = new SendOptions();
    sendOptions.setFrom(multiSigKeyring.getAddress());  // executor address
    sendOptions.setGas(BigInteger.valueOf(500000));

    String encodedParams = contract.encodeABI("safeTransfer", new Address(toAddress), Convert.toPeb(amount, KLAY).toBigInteger());

    FeeDelegatedSmartContractExecution feeDelegatedSmartContractExecution = new FeeDelegatedSmartContractExecution.Builder()
            .setKlaytnCall(caver.rpc.klay)
            .setFrom(sendOptions.getFrom())
            .setTo(toAddress)
            .setGas(sendOptions.getGas())
            .setInput(encodedParams)
            .setFeePayer(feePayer)
            .build();

    AbstractTransaction signed = caver.wallet.sign(multiSigKeyring.getAddress(), feeDelegatedSmartContractExecution);
    String rlpEncoded = signed.getRLPEncoding();
    System.out.println("rlpEncoded = " + rlpEncoded);

    SingleKeyring feePayerKeyring = KeyringFactory.createWithSingleKey(feePayer, feePayerKey);
    caver.wallet.add(feePayerKeyring);

    FeeDelegatedSmartContractExecution decoded = FeeDelegatedSmartContractExecution.decode(rlpEncoded);
    decoded.setFeePayer(feePayerKeyring.getAddress());
    decoded.setKlaytnCall(caver.rpc.klay);

    caver.wallet.signAsFeePayer(feePayerKeyring.getAddress(), decoded);
    String rlpEncodedFinal = feeDelegatedSmartContractExecution.getRLPEncoding();
    System.out.println("rlpEncodedFinal = " + rlpEncodedFinal);

    Bytes32 sendResult = caver.rpc.klay.sendRawTransaction(decoded).send();
    String txHash = sendResult.getResult();
    System.out.println("txHash = " + txHash);

txHash가 null 로 나옵니다.

확인 부탁드립니다.