1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

The purport of the claim and appeal is the purport of the appeal.

1. The reasons for a judgment of the first instance shall be quoted by this judgment pursuant to the main sentence of Article 420 of the Civil Procedure Act citing the judgment of the first instance;

However, on the 7th judgment of the first instance court, all of the “instant letter” and the “instant letter” under the 7th judgment below are used as the “instant acceptance agreement,” and this court shall add the judgment of the parties related to the Plaintiff’s conjunctive claim (claim for Distribution of Residual Property Following the dissolution of the partnership) as follows.

2. Additional determination

A. The plaintiff's assertion also in this court, that the partnership relationship under the instant business agreement between the plaintiff and the defendant has already been terminated, and the partnership property subject to distribution includes C's share or profits accrued from the solar power generation business. Thus, the defendant asserts that the plaintiff is obligated to pay approximately KRW 13 billion, 6.5 billion, which is 1/2 of the above C's share or profits, to the plaintiff. Thus, the defendant claims payment of KRW 2 billion and damages for delay.

B. 1) Where a partnership is dissolved, in principle, the partnership’s legal principles should go through the liquidation procedure under Articles 721 through 724 of the Civil Act. However, where only the remaining assets remain, without undergoing the liquidation procedure, each union member may immediately claim the distribution of the remaining assets to the union members who own the remaining assets in excess of the distribution ratio within the scope of the distribution ratio of his/her remaining assets (see Supreme Court Decision 99Da35713, Apr. 21, 200). In this case, the remaining assets are distributed in proportion to the value of each union member’s investment (see Article 724(2) of the Civil Act, and where the union members agreed differently from the amount of their investment, the profits shall be distributed in proportion to the ratio of the distribution of profits and losses before the partnership is liquidated, and the remaining assets shall be distributed in accordance with the distribution of profits and losses when the partnership is dissolved.