[c#] Conversion from byte array to base64 and back

I am trying to:

1. Generate a byte array.
2. Convert that byte array to base64
3. Convert that base64 string back to a byte array.

I've tried out a few solutions, for example those in this question.

For some reason the initial and final byte arrays do not match. Here is the code used:

using (RNGCryptoServiceProvider rng = new RNGCryptoServiceProvider())
    {
         byte[] originalArray = new byte[32];
         rng.GetBytes(key);
         string temp_inBase64 = Convert.ToBase64String(originalArray);
         byte[] temp_backToBytes = Encoding.UTF8.GetBytes(temp_inBase64);
    }

My questions are:

1. Why do "originalArray" and "temp_backToBytes" not match? (originalArray has length of 32, temp_backToBytes has a length of 44, but their values are also different)

2. Is it possible to convert back and forth, and if so, how do I accomplish this?