D as a member of the Ethmpics Eth (hereinafter referred to as the "appointed clan") has been in charge of managing the land owned by the selected clan as an executive officer of the appointed clan on the one hand. On the other hand, as a landscaper, he leased the land from the designated clan, and was in charge of planting, managing and selling landscape trees on that ground after renting it.

Plaintiff (Appointed Party; hereinafter “Plaintiff”) is F’s largest penalty of D, and the Defendant is a person who was in a partnership with D as seen below.

Around July 197, the Defendant and D agreed to conduct a partnership business in which landscaped trees are planted, managed, and sold in G, etc., and where profits accrue, in a case where profits accrue, they jointly enter into the instant partnership business contract (hereinafter “instant partnership business contract”). At that time, the Defendant paid 18,250,000 won in cash to D pursuant to the said agreement, and D invested approximately KRW 70,000,000 in cash and goods in the instant partnership business.

1) From the above time to May 2008, the Defendant arranged books on revenue and expenditure related to the instant business from the above time, etc., and provided meals to the employees for planting or transporting landscaping trees. D leased land for planting landscaping trees and performed business such as planting or managing landscaping trees, securing a seller and selling the landscape trees. 2) When the proceeds, etc. from selling landscaping trees are deposited into the Defendant’s deposit account, the Defendant remitted half of the remaining amount after deducting expenses for re-investment and expenses, etc. to D’s deposit account or paid in cash directly to D’s deposit account once a month or a month. From July 2005 to July 2005, D changed the above method to its deposit account.