1. All appeals filed by the plaintiffs and the appeals filed by the appellate court are dismissed.

2. The costs of the lawsuit shall be assessed after the appeal is filed.

1. Basic facts

A. On April 12, 1999, the Defendant obtained permission for the establishment of a private cemetery from the head of the Incheon Strengthening Gun on the ground of the F of Incheon Strengthening Gun (the lot number was changed to the R of Incheon Strengthening Gun, and the land was re-divided into R, G, and Q land) (the land was re-divided into R, G, and Q land).

The permission for the establishment of the above private cemetery is stated as the permission obtained by the defendant as the representative of the E company.

B. On April 26, 2001, Defendant, H, and I entered into a partnership agreement (hereinafter “instant partnership agreement”) with respect to the establishment, etc. of the said private cemetery, as follows, and on the same day, a notary public entered into the said partnership agreement with No. 958 of Ministry of Justice, including the preparation, etc. of the JJ in 2001.

Of the terms of the agreement above, the parts related to this case shall be as follows:

Article 3 (Distribution of Shares) of the Act on the Establishment of E-Sypt (B) E-Sypt (K) “A” and the Establishment of E-Sypt (B) E-Sypt (Wypt) H “A” in Article 1(3) of the Act on the Establishment of E-Sypt (Business Contents), the recruitment of permanent family members (sale of Shares) and operation of E-Sypt (B). The shares in this Article refer to A40%, B 30%, and C 30%, as a fixed rate for profits, excluding construction costs and expenses, from the income accrued from the recruitment and operation of permanent family members.

Article 4 (Methods of Implementing and Determining Projects)

1. The Project shall follow the lawful and administrative procedures on the basis of the licence and shall consult and make the final decisions on marketing, implementation, decision-making and direct management of the Project, depending on the circumstances, A.

Article 7 (Organization, Management and Composition)

1. The management and composition of an organization shall be consulted upon by Gap, Eul, and Byung, and the final decision shall be determined by Gap;

Section 9. The rights of B and C following the preparation of this Agreement shall be limited to the profits accruing from the recruitment of permanent members of the F, and shall not claim all the ownership of buildings or land.

C. Thereafter H, I, L, and Plaintiff B.