This study, with a view to establishing the objective and concrete methodology of partition of properly by the married couple in the process of divorce, is to suggest the calculation method of impartial division of property by means of applying the system to division of remainder used in Germany. Generally, the process of estimating the amount of partitioned property has two steps, the first of which is to calculate the remainder of the husband and the wife each. The second step is to compare the remainders of the couple and calculate the difference in order for the spouse who has more to claim the payment of a half of the difference. This method has the advantage of dividing impartially the remainder obtained by labor in the married life.