Costs of appeal shall be borne by each party.

1. The plaintiff's ground of appeal Nos. 1 and 2 and the defendant's ground of appeal No. 2

A. At the time of the payment of the instant dividend income, the lower court determined that the 15% limited tax rate under Article 10(2)(b) of the Agreement between the Republic of Korea and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to the amount corresponding to the percentage of German resident among the members of B Company B (hereinafter “B”), which is a limited partnership in Germany (hereinafter “B”), should be applied to the amount corresponding to the percentage of German resident among the dividend income in the instant case, based on a resident certificate, etc., and the 25% tax rate under Article 98(1)3 of the former Corporate Tax Act (amended by Act No. 9267, Dec. 26, 2008) should be applied to the remaining amount corresponding to the percentage of members.

B. Examining the reasoning of the lower judgment and the evidence duly admitted by the lower court, the lower court’s aforementioned determination is justifiable in accordance with the purport of the judgment of remanding.

In conclusion, there were no errors by misapprehending the legal principles on whether a resident is a resident under the tax treaty, the scope of application of the Korea- Germany tax treaty, and the burden of proof on the

2. The defendant's first ground for appeal

A. Article 27(1)(a) of the Korea- Germany Tax Treaty provides that “The Korea- Germany Tax Treaty shall not be construed to mean that a Contracting State does not apply the provisions of its domestic law regarding the prevention of tax evasion or tax avoidance unless the provisions of its domestic law comply with the principles contained in the Korea- Germany Tax Treaty.”

In addition, Paragraph 2 of Article 10 is subject to the provisions of Paragraph 1.