The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Basic facts

A. On November 18, 2016, the Plaintiff and the Defendant decided to run the manufacturing and wholesale business of cosmetics and consumer products (hereinafter “instant business”), and incorporated C Co., Ltd. (hereinafter “instant company”).

The Plaintiff and the Defendant agreed on the ratio of distribution of profits and losses to 5:5.

B. The Plaintiff worked as the representative director of the instant company, and the Defendant was appointed as the inside director of the instant company on March 9, 2018.

The instant company was the total number of issued and outstanding shares 200 shares, 1,000,000 won of capital, and the total number of issued and outstanding shares was 10,000 shares on March 10, 2018, and 50,000,000 won of capital.

C. The Plaintiff and the Defendant owned 50% of the shares of the instant company (5,000 shares after capital increase) and operated the instant company. Around March 31, 2019, the Defendant decided to terminate the partnership. On April 2, 2019, the Defendant resigned from the inside director of the instant company, and transferred 5,000 shares of the instant company owned by the Defendant to the Plaintiff on the same day. The Plaintiff donated 500 shares of the instant company to D, his spouse, and the Plaintiff donated 1,00 shares of the instant company and 50 shares of the instant company to E and F, respectively.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings

2. The parties' assertion

A. Plaintiff 1) The Plaintiff and the Defendant agreed on the settlement of accounts following the termination of the partnership relationship with the Plaintiff and the Defendant agreed on the distribution of profits and losses rate of 5:5. The Plaintiff and the Defendant agreed on March 31, 2019 to terminate the partnership relationship. As of March 31, 2019, the Defendant shall bear the loss as at the time of the termination of the partnership relationship. As of March 31, 2019, the total amount of the liabilities is KRW 298,561,69 (i.e., the balance of the loans of the company bank, KRW 70,666,931, KRW 69,524,200, KRW 1,15,620 on March 3, 2019 for employees’ benefits and insurance premiums and KRW 69,573,738, KRW 738,209.