A. On November 29, 1966, the Plaintiff is a German limited-liability company (Gessectaften mits mitbH), established for the purpose of managing an investment fund under the Investment Act of the Federal Republic of Germany (hereinafter “ Germany”).

C (hereinafter referred to as “C”) is a listed public model investment fund created in accordance with the German Investment Law on October 28, 2002.

B Co., Ltd. (hereinafter “B”) was established on October 11, 199 for the purpose of leasing a building, etc., and was dissolved on July 23, 2012 after the sale in February 2012.

The plaintiff operates C and holds 100% of the shares of the above B in his own name.

B. From September 208 to June 2012, B paid dividends and taxation disposition: (a) transferred KRW 23,816,577,72, 772, excluding KRW 113,954,82, and local income tax specially collected by applying the limited tax rate of 5% under Article 10(2)(a) of the Convention 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 Taxes on Income and on Capital (hereinafter “instant dividend income”) to the German bank account in the name of C, 25,070,060,813 (hereinafter “instant dividend income”).

However, the Defendant excluded the application of the limited tax rate by 5% under Article 10(2)(a) of the Korea- Germany Tax Treaty, and applied the limited tax rate by 15% under Article 10(2)(b) to B on December 3, 2012, imposed the tax rate by 237,052,570 won of corporate tax withheld in the year 2008, 161,643,470 won of corporate tax withheld in the year 2009, and 151,956,710 won of corporate tax withheld in the year 2012,418,080,940 won of corporate tax withheld in the year 2012.

(2) Article 39(1)2 of the Framework Act on National Taxes provides that “The Defendant shall use the remaining assets of B for KRW 2,418,080,940 of the collected amount and then appropriate the insufficient amount for KRW 2,418,080 of the collected amount.”