You should listen to what the lawyer said. She has not helped you generate ANY revenue what so ever and her stuff (getting a domain name and registering a tax id is not enough work to justify you owing her a salary - that's a 1 hour job). So, if you pay her, you'll be paying her out of your own pocket. If she's really your friend, she wouldn't ask you to do that. While you may not want to ruin a friendship, you also shouldn't hurt your own financial position, and a friend wouldn't ask you to do that...