On March 2003, the Plaintiff and the Defendant entered into a partnership agreement with C Co., Ltd. (hereinafter referred to as “C”), D (hereinafter referred to as “D”) and Gwangju-si E (hereinafter referred to as “instant business”), and entered into a partnership agreement with the following contents (hereinafter referred to as “instant partnership agreement”).

Total amount of investment: The ratio of investment of KRW 1,210,000: Plaintiff 13%, Defendant 20%, C 33%, and D 34%: The ratio of distribution of profits and losses according to the partnership agreement of this case after deducting public charges for taxes: The Plaintiff invested KRW 181,150,000, the Defendant 279,050,000, C in KRW 500,000,000, and KRW 506,408,000, respectively, according to the ratio of investment.

C and D newly built the F apartment in Gwangju City with the approval of the use on May 31, 2010, sold the said apartment to the Habman in 201, and the instant apartment was completed on April 16, 2012 by concluding an agreement with G Co., Ltd., a contractor, on the settlement of the substitute.

On May 25, 2011, the Plaintiff, Defendant, C, and D delayed the settlement of the instant business due to unsold housing units, etc. (hereinafter “Agreement on Settlement of Accounts”) reached an agreement with the following terms and conditions (hereinafter “Agreement”).

1. Total amount of service costs: 1,344,400,000 won = 540,000,000 won = 1,884,40,000 won for final profit distribution: 3,680,000,000 won for profit distribution: (i) 5,580,000,000 won for profit distribution - 1,900,000,000 won for profit distribution. (ii) Plaintiff 478,400,000 won for profit distribution, Defendant 736,00,000 won for Defendant 736,000 won for profit distribution (Provided, That payment shall be made at the cost of H building service) ③ 1,344,40,000 won for the Plaintiff and Defendant plus 1,214,40,000 won for additional 1,400,000 won for 1,300,000 won for service payment;

③ Details of apportionment of additional shares: C 690,600,000 won, D 653,800,000 won, and D 653,800,000 won: Total of 540,000 won (i.e., 180,000,000 won on December 24, 2009)

2. The sum of the cost for the above H building services shall be the cost for the H building services in accordance with the contract for real estate consulting services concluded on December 2002 by C and D under the contract for tax accounting.