1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

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

1. Basic facts

A. On January 13, 2012, the Plaintiff entered into a partnership agreement with the following content (hereinafter “instant partnership agreement”). Around August 1, 2011, the Plaintiff agreed to jointly operate the video production business with the network C (hereinafter “the network”) and the “E” located in Gangnam-gu Seoul Metropolitan Government D.

3. Shares in that business: the deceased shall be 3.33% (20 million won) and the 66.67% (40 million won) and the representative shall be the deceased.

6. The operation of the company and the management of the company shall be jointly managed by the deceased and the plaintiff, and the representative director shall be in charge of the deceased, and the plaintiff shall have the name of joint business operators and the form of annual salary system, not in the form of share distribution.

An annual salary shall mean one half of the total profits, and shall be paid in installments other than the maintenance expenses and rents necessary for the maintenance of a company.

- In the case of a contract through operations, the contracting party shall be free to take 10% of the profits prior to the commencement of the operation.

- be excluded from all profits, if a partner does not directly intervene through operations;

In addition, 1/2 of the company rent and operating expenses shall be borne respectively, and they shall be accepted.

As a co-representative of E with the Deceased, the Plaintiff promises to bear an amount equivalent to 50% of the remainder remaining after the office rent, employee’s pay, operating expenses (all amounts incurred at the time of project progress), public charges (electric, gas, Internet, and water supply charges) in the total amount of all deposits received from July 201 to May 2012.

Of the card value of the deceased of the Joint Representative, I promise to bear an amount equivalent to 50% of the amount equivalent to the operating expenses of the company and taxes (value added tax and global income tax) until July 2012.

B. As the Deceased died on May 8, 2012, the mother of the Deceased became the heir of the Deceased, and the Plaintiff’s consent on May 18, 2012 as follows.