西安市未央区人民法院民 事 判 决 书（2021）陕0112民初930号 原告张亚锋，男，1983年3月9日出生，汉族，住陕西省渭南市临渭区，公民身份号码XXXXXXXXXXXXXXXXXX。被告崔强，男，1994年3月2日出生，汉族，身份证住址：陕西省渭南市XX城县，现住西安市未央区，公民身份号码XXXXXXXXXXXXXXXXXX。原告张亚锋与被告崔强合伙合同纠纷一案，本院受理后，依法适用普通程序，由审判员王琦独任，公开开庭进行了审理。原告张亚锋，被告崔强到庭参加诉讼。本案现已审理终结。原告诉称，2016年，其与被告合作开展装饰设计业务，并由被告负责租赁龙湖枫香庭3号楼1单元2801房屋作为办公地址。双方约定由其负责整体业务经营及施工图绘制、效果图绘制；被告负责效果图绘制。投资、利润各50%，各自原有的客户资源共享。2016年利润8000元，被告未给付其。2017年2月，因扩大业务，改租2802房屋，月租2200元。2017年1-4月收入167685元，其中公司财务回款5200元，支出3186元。被告仅向公司财务交款1.61万元，代发工资9000元，余款均由被告据为己有。2017年5月初财务支出4663.53元，发工资9193元，应报销546.96元未兑现。2017年，其收款2.13万元，扣减支出15474.49元，余5825.51元。被告支出16011元，扣除应得的工资51961.8元，余84237.71元。按各50%分配，其应分得36293.35元，此款被告据为己有，未给付其。2017年5月15日，双方协议散伙，办公家具按原价各半分配，并分配了各人应承担所拖欠的工资。散伙当日，其家具尚未搬完，房东要求交纳1个月房租，而与房东办理房屋租赁事宜的被告拒不出面解决。在与房东交涉后，其支付了1080元房屋租赁费才搬出。其支付的房屋租金1080元，系被告给其造成的损失，应由被告承担。诉请：1、被告支付2016年的利润分成8000元，并按中国人民银行同期贷款利率计算，承担自2017年1月1日至实际给付之日的利息；2、被告支付36293.35元，并按中国人民银行同期贷款利率计算，承担自2017年6月1日至实际给付之日的利息；3、被告支付其代付的房屋租赁费1080元，并按中国人民银行同期贷款利率计算，承担自2017年6月1日至实际给付之日的利息；诉讼费由被告承担。    被告辩称，原告诉请系无中生有。双方合伙属实，但散伙时已结算完毕，其不欠原告分文。原告为证明其主张提交如下证据：1、原告单方制作的2016年8月、9月“办公室开支记账”，2016年8月、9月、10月、2017年1月-4月的“设计部营收及设计师提成”。2、微信记录截图，证明双方散伙时，其搬家具遭到房东阻挠，被告拒不出面解决。3、原告委托西安财瑞财务管理咨询有限公司依据自己单方制作的财务账制作的2016年、2017年的“财务结算报告（表）文件”，证明其主张。经质证，被告对原告提交的证据1，认为账在原告处，其不知道哪些账属实，哪些不属实。对证据2的真实性无异议。在原告出具证据3时，被告经本院合法传唤，拒不到庭，未发表质证意见。经审理查明，2016年8月，原、被告合作经营装饰设计工作室，原告主要负责业务、经营管理等，被告主要负责业务、技术；投资、利润各半。双方未签订合同，也未成立实体，未进行工商注册登记。经营用房由被告办理租赁事宜，原、被告经营期间均有投入。2017年5月15日，双方口头约定散伙，个人分得一半的办公家具。双方均未提交散伙时对合伙期间的财务账进行清算的证明。现仅有原告单方所记财务账，投资、收入、支出均无双方签字确认。被告对原告出具的单方记账以时间久，记不清为由未予确认。庭审中，原告明确诉讼请求为：被告支付2016年利润分成3035元，支付2017年利润分成59507.08元；退还房屋租赁费1100元；承担其搬家时给付房东1080元的一半，即540元，以上合计64182.08元。本院认为，原、被告合伙经营装饰设计工作室，现已口头约定散伙。但经营期间，未建立完善的财务制度，原告提交的所有财务账，均系其单方制作，未获得被告的确认。原告据此主张利润分成，证据不足，本院不予支持。依照最高人民法院《关于适用的解释》第九十条之规定，判决如下： 驳回原告张亚锋的诉讼请求。案件受理费934元（原告已预交），由原告自行负担。                                                                        如不服本判决，可在判决书送达之日起十五日内，向本院递交上诉状，并按对方当事人的人数提出副本，上诉于陕西省西安市中级人民法院。  审  判  员      王  琦         二○二一年六月二十七日  书  记  员      叶  娟      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