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.

In light of the aforementioned legal principles, there are somewhat differences between the reasons why the instant agreement was terminated, but the Defendant also the fact that the Plaintiff and the Defendant agreed to terminate the partnership relationship on January 14, 201 (the seventh day of the first instance trial on May 9, 2013) is the person who was the owner of the said agreement (the date of the seventh day of the first instance trial on May 9, 2013), and thereafter, the Plaintiff and the Defendant operate each own vehicle on their own account after the partnership relationship was terminated, and there are other business to be handled as a remaining business other than the liquidation procedures between the Plaintiff and the Defendant. Accordingly, the instant agreement was completed on January 14, 201, and without undergoing the liquidation procedures, each partner may claim the distribution of residual assets to the members who own residual assets exceeding the distribution ratio within the scope of their residual assets.

다. 잔여재산 및 정산금의 계산 항목 운송수입금 (A) 비용(B) 순수익(C) (A-B) 배분액 (C*1/2) 지출비용 용차손실 금액 249,480,000 173,268,061 21,351,000 54,860,939 27,430,469 위 인정사실에 의하면, 이 사건 동업약정에 따라 동업기간 중 원고와 피고가 수금한 운송 수입금은 합계 249,480,000원이고, 여기서 지출 비용 합계 173,268,061원과 용차 손실 합계 21,351,000원을 공제하면, 동업기간 중의 순수익이 54,860,939원이 되고, 약정 손익분배비율인 50%를 적용하면 원고와 피고의 각 수익배분액이 27,430,469원이 됨은 계산상 명백하다

(See Table 1) However, the Plaintiff, during the period of the partnership business, sent 36,63,445 won to the enemy, and received 25,250,00 won from the Defendant as a profit, and the Plaintiff received 27,430,469 won as net profit distribution amount and 36,63,445 won as net profit distribution, but already received 25,250,000 won as a profit, so the amount to be additionally paid by the Defendant shall be deducted from the Defendant, and thus, the amount to be additionally paid by the Defendant is 38,843.