1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Plaintiff’s father C and the Defendant, each of whom is the Plaintiff’s father, are as internal doctors specializing in the internal fire extinguisher and maths internal medicine, and as the motive for the university.

Around 206, C, who had been operating “B” and worked as a principal in another hospital, jointly wants to open a specialized hospital. Around 2006, the ratio of investment and distribution of profits, entered into a partnership business agreement with no fixed term of existence (hereinafter “instant partnership business agreement”). On September 20, 2006, upon purchasing the E-sixth E-story 610 (hereinafter “the instant hospital building”) located in Heung-gu, Goju-si (hereinafter “instant hospital”), the registration of ownership transfer was completed under the Defendant’s sole name on October 31, 2006, while completing business registration as a joint proprietor of the F department (hereinafter “instant hospital”) on October 17, 2006, and operated the instant hospital together.

B. C and the Defendant continued to use the equipment of medical organizations, etc. used in “B” and, in order to raise the project funds necessary for the instant club business agreement, borrowed 600 million won in the name of the Defendant from Han Bank (hereinafter “I Bank”), and in order to secure the above 600 million loan obligations, the Defendant created a collateral security right, the maximum debt amount of which is 780 million won with respect to the instant hospital building, with respect to the instant hospital building, and C provided a collateral security (hereinafter “the instant guarantee”) with the maximum debt amount of 780 million won.

C. The Defendant and C opened a business account (Account Number G, hereinafter “instant East Business Account”) in the name of the Defendant in one bank, and managed profits and expenses related to the instant East Business Agreement through the said account.

Examining the amount of income reported to the competent tax office by the Defendant and C, the Defendant filed each return of KRW 100,992,407 on the amount of income in 2006, and KRW 368,673 on the amount of income in C.