2. The plaintiff's claim corresponding to the above revocation part.

A. The Plaintiff’s investment developments (1) on September 14, 2006, the Plaintiff visited the Defendant’s B points entrusted by the future Asset Management Investment Advisory Co., Ltd. (hereinafter “S. Asset Management Investment Co., Ltd.”) with the sales of the beneficiary certificates of the collective investment scheme (hereinafter “S.C”) and opened an account with C’s recommendation at which the branch was located. On September 18, 2016, the Plaintiff continued to purchase the beneficiary certificates of 19,841,270 won and 20,000,000 won, as indicated in the attached Table of Investment Statement, and continuously invested in the fund in the future through C, as shown in the attached Table of Investment Statement until December 18, 2007.

(2) The Plaintiff’s major investment during the said period is a reverse fund in the future management of investment in overseas stocks (i.e., a fund investing foreign funds in foreign stocks as a mother fund, and (ii) in the same manner as a domestic fund investing only in domestic stocks, etc. (hereinafter “overseas fund”). The value of overseas stocks has decreased due to the decline in the value of overseas stocks since the international financial crisis occurred since 2008, resulting in a significant loss to the foreign funds to which the Plaintiff joined.

Plaintiff

In addition, foreign funds invested as above were redeemed from July 2009 to January 201, 201, and each of them suffered considerable loss in preparation for the investment principal.

B. Relevant regulations and Article 17 (1) of the former Income Tax Act (amended by Act No. 9270 of Dec. 26, 2008; hereinafter the same) provides that "dividend income shall be the income falling under any of the following subparagraphs, which is generated during the pertinent year," and subparagraph 5 of Article 17 provides that "the profits of investment trusts that are received at home or abroad as prescribed by the Presidential Decree," and the same applies to the process of non-taxation for foreign funds. It is before the amendment by Presidential Decree No. 21301 of Feb. 4, 2009.