A. On October 2010, the Plaintiff, C, and the Defendant agreed to jointly operate the “E” main points (hereinafter “instant main points”) from the building located in Busan-gu D (hereinafter “instant building”) by investing the Plaintiff’s 100,000,000, C, and C’s 50,000,000 won, and the Defendant agreed to jointly operate the main points from that time.

C withdrawn from the partnership relationship on January 2013, and the principal store sales less personnel expenses, taxes, etc. has been distributed at the ratio of 4:6 to the Plaintiff and the Defendant.

B. When the instant building was sold on March 13, 2014 and the Plaintiff, a lessor, was not able to guarantee the agreed term of lease on the instant main points as the owner of the building. On August 26, 2014, the Defendant and the Plaintiff agreed to pay KRW 165,000,000 among them to the Plaintiff, and accordingly, the Plaintiff received KRW 100,000,000 from F.

C. On July 20, 2015, the Defendant agreed to receive KRW 60,00,00 as a compensation for construction expenses if he/she orders a building by August 31, 2015 between G and H, a new owner who purchased the instant building, by August 31, 2015. On August 20, 2015, the Defendant transferred the building by closing down the main points of this case and received KRW 60,000,000 as a compensation for construction expenses.

The Defendant, while closing down the main point of this case, received a refund of KRW 5,077,700,000 for fire insurance money, and disposed of air conditioners and sound equipment installed at the main point of this case, and received KRW 4,700,000 for each of them.

[Reasons for Recognition] Facts without dispute, Gap evidence 6, Eul evidence 2, Eul evidence 4, the purport of the whole pleadings

2. Determination as to the claim for settlement of accounts

A. The termination of the partnership business relationship and the Plaintiff’s claim for distribution of residual property are dissolved, unless otherwise agreed by the parties, the residual property and its value to be distributed to the union members are determined at the time of completion of the liquidation procedure.