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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. From February 2008, the Plaintiff entered into a partnership agreement with the Defendant to take over 50% of the shares of the instant member from the Defendant around March 24, 2009 and distribute profits and taxes to the Defendant as 50:50.
Article 5 of the same business contract provides that "The charges on the end of May 2009 shall be paid by the defendant and shall be borne by 50% from 2010, respectively."
B. On November 13, 2010, the Plaintiff and the Defendant entered into a partnership agreement with the addition, amendment, and supplement of the previous partnership agreement, and Article 1 of the partnership agreement provides that with respect to the share of taxes by the end of February, 2009, the Plaintiff and the Defendant shall each bear 50% of the amount of taxes.
C. On April 4, 2011, the Plaintiff and the Defendant entered into a partnership agreement with the addition, amendment, and supplement of the previous partnership agreement, and Article 1 of the partnership agreement (hereinafter “instant agreement”) provides for expenditure, profit sharing, Article 2, change of equity, and Article 3, respectively, with respect to tax issues. The main points of each provision are as follows.
Article 1: The Plaintiff and the Defendant divide the net income into 80:20 from April 1, 201 to March 31, 2016, 85:15; and 90:10,000 from April 1, 201 to March 31, 2021; and the Plaintiff later pays KRW 50,000 to the Defendant on April 1, 2026, the Plaintiff owns 100% of the net income and brings about 100% of the net income.
Article 2: On April 1, 201, the Plaintiff paid KRW 150 million to the Defendant and divided shares into KRW 80:20. On April 1, 201, the Plaintiff paid KRW 200 million to the Defendant and divided the shares into KRW 85:15. On April 1, 2016. On April 1, 201, the Plaintiff paid KRW 25 million by dividing the shares into KRW 90:10.
Finally, on April 1, 2026, the Plaintiff paid KRW 50 million to the Defendant, thereby owning 100% all of the instant members.
Article 3: