1. There is no partnership created between Rambo Tan and Cindy Kato.

Based on Article
1769 in rules to determine whether a partnership exist, it was stated that even if there is a
share of profits between persons it will not create a partnership because the share existed
because of Rambo Tan having an existing debt by installments to Cindy Kato. When a
payment on debt by installment happened, one can’t assume a partnership is created.