1. The plaintiff (Counterclaim defendant)'s main claim and the defendant (Counterclaim plaintiff)'s counterclaim are all dismissed.

2. Due to the principal claim.

1. Basic facts

A. On December 7, 2005, the Plaintiff, C, and D’s establishment and operation of a partnership business agreement and D’s establishment and operation, and the Defendant agreed to conduct real estate sales and lease business (hereinafter “instant partnership business agreement”) between relatives, and on December 7, 2005, Co., Ltd. D (the registration of incorporation was completed as of December 7, 2005 for the purpose of real estate sale and lease business, etc., and was dissolved by a written resolution by all shareholders on March 20, 2017, and then established the registration of dissolution (hereinafter “instant company”).

C served as a director, representative director, or in-house director of the above company, and currently served as a liquidator of the above company, and the defendant served as a director or auditor of the above company.

B. The agreement between the Plaintiff, C, and the Defendant on May 7, 2013 between the Plaintiff, C, and the Defendant that, on May 7, 2013, “The sale price and all legal expenses (including transfer income tax) shall be deducted and the remainder of the net income shall be allocated equally by three equal parts” (A evidence 3; hereinafter referred to as “the agreement”) to the effect that the Plaintiff, C, and the Defendant, May 7, 2013.

2) At the same time, the Plaintiff, C, and the Defendant entered into an agreement with the following terms: (a) at the time of selling H apartment units I, J, K, L, M, N, O, P, Q, and Q apartment units (hereinafter collectively referred to as “H apartment”), the purchase price and all legal expenses (including transfer income tax) were deducted, and the remainder of net income shall be apportioned equally by 3 others (hereinafter referred to as “H apartment agreement”); and (b) at the same time, the Plaintiff, C, and the Defendant entered into an agreement with the effect that “H apartment units I, H apartment units I, H apartment units I, and H apartment units” (hereinafter referred to as “H apartment agreement”).

C. The above E apartment and the above H apartment are acquired and disposed of 1) pursuant to the instant business partnership agreement. The above company completed the registration of ownership transfer with respect to the above E apartment on May 4, 2006 (the sale on April 17, 2006), and (1) on May 22, 2015, R registered ownership transfer with respect to F of the above E apartment (the sale on May 6, 2015, the cause of which was 162,50,000 won).