法律原理
合伙人以实物、房产出资，估值虚高、不实，属于虚假出资，需补足差额并承担违约责任。
If partners contribute in kind and real estate with inflated and untrue valuation, it is false capital contribution, and they shall make up the difference and bear liability for breach of contract.
法律顶层设计
实物出资委托第三方评估作价；
Entrust a third party to evaluate the price of in-kind contribution;
出资资产过户到公司名下，完成交付；
Transfer the contributed assets to the company and complete delivery;
约定估值不实的补足责任；
Agree on the liability for making up for untrue valuation;
验资确认，留存评估报告。
Confirm capital verification and keep the evaluation report.
