1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On October 2014, the Plaintiff, the Defendant, and the Nonparty C entered into a partnership agreement to newly construct and sell multi-household houses and distribute profits on the land in Geumcheon-gu Seoul Metropolitan Government D and D by investing KRW 900 million in a total of KRW 300 million per each quarter, and newly build a multi-household house called “E” after purchasing the above land and its ground buildings and purchasing them.

B. The Defendant transferred 1/2 of the shares of the Plaintiff and C to Nonparty F during the foregoing construction works, and the shares of the Defendant and F became 1/3 of each share, and 1/6 of each share.

However, due to various administrative problems, the business owner, the name of the owner of the business, etc. has maintained the form of partnership with the plaintiff, the defendant and C3.

C. The Defendant, as a person in charge of the settlement and distribution of construction works and profits under the same business contract, sold 8 households and one commercial building located in a new building after completion of construction works around December 2015, and distributed the profits to the Plaintiff and C in proportion to each share of KRW 135,93,696 and KRW 67,96,848, respectively.

The defendant's wife G sold 10.1 billion won among the above new buildings, and the defendant calculated the sales price under the above 101 as KRW 100 million and settled profits.

[Reasons for Recognition: Facts without dispute, Gap's evidence, Eul's evidence Nos. 1, 2, 7, 8, Eul's evidence Nos. 1 through 8, 10, 11, and the purport of the whole pleadings]

2. The Plaintiff, the Defendant, C, and F agreed to sell the portion 101 billion among the newly constructed buildings of this case to the Defendant’s wife G.

However, in order to reduce taxes imposed on this, only a sales contract was prepared as KRW 100 million differently from the fact.

Nevertheless, the defendant calculated the sales price of the above commercial building as KRW 100 million and distributed profits to the plaintiff et al.

Therefore, the profits of this case settled and distributed by the defendant are 101 commercial buildings.