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Reasons
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(영문) 대구지방법원 2018.08.22 2017가단115054
배당금
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1. Defendant B’s KRW 1,598,131 as well as 5% per annum from April 10, 2018 to August 22, 2018, respectively, to the Plaintiff.

Reasons

1. Facts of recognition;

A. On April 2010 through July 7, 2010, the Plaintiff, Defendant B, and D entered into a partnership agreement on the F cafeteria operated by Defendant B (hereinafter “head office”) (hereinafter “instant partnership agreement”).

The plaintiff, defendant B, and D stated that each of the interests in the agreement of the partnership of this case is 1/3, and the profits after tax due to the management should be jointly distributed according to the shares, and the above three persons should be held to withdraw from the partnership of this case.

B. After entering into the instant partnership agreement, the Plaintiff, Defendant B, and D opened the H store in Seongdong-gu G (hereinafter “H store”) and set the store to be used as the H store as KRW 150 million and KRW 6.6 million per month.

C. The Plaintiff, Defendant B, and D closed down the H point on the ground of the business depression in 2014, and sublet the H point to I as from March 2, 2015, with the amount of KRW 80 million and KRW 7.8 million per month of rent.

However, since I did not pay the rent from May 2015 to February 2017, Defendant B paid the lessor of the H store the rent of KRW 528 million (8 months) with the business income of the head office in 2015 and 2016.

The net income for the net income under the standard statement of financial status of the head office was KRW 110,350,984 in 2015, and KRW 161,487,993 in 2016, and the Plaintiff received 13,770,000 won in 2015 (1,700,000 after March 1, 2015) from the Defendant as dividends for operating income of the head office.

E. Defendant B paid KRW 18,550,30 of value-added tax, global income tax of KRW 34,016,870, and local tax of KRW 4,529,480 in relation to the business of the head office in 2016. Defendant B paid KRW 1,156,100 of the adjustment fee to a certified tax accountant.

F. Around December 2016, Defendant B discontinued its principal office with the Plaintiff and D upon the termination of the lease contract for the main office. As such, Defendant B discontinued its principal office with the notification that the said contract was terminated, and the deposit for the lease of the H store returned to the Plaintiff and D.

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