1, 1, 1, 1, 1, 1

Representative Director;

Attorney Lee Do-young

2. The costs of lawsuit are assessed against the Plaintiff.

(b) revoke the disposition of imposition.

A. The plaintiff on December 30, 1985, 1985 10% of 'AMFD' invested by 100% in the AMF as a U.S. corporation.

Since the establishment of Korea's trade name, "Korea", the production of motor vehicles and electronic equipment KONEXs, etc., and modern and arches

In 199, AMFN International is delivered to a motor vehicle, etc., and around 199, the parent company, the parent company, is the parent company.

As Limited (hereinafter referred to as "TI") is taken over, the trade name was changed to "Tyco AP Korea."

B. Tyco Eleccus Limited on June 29, 2007 by separating the part of the electronic industry on June 29, 2007

“E” has been established, and Tyco Emerics Cpool as an affiliated company of TE, a U.S. corporation

(hereinafter referred to as 'TEC US') has accepted all of the Plaintiff's shares.

(c) TEC US on November 26, 2008, Tyco Elecreronics (AMP Korea) Malta Lmited (hereinafter referred to as “ TE”);

Malta was established by investing 100% in 100%, and the transfer of the Plaintiff’s share in TE Malta on December 9, 2008

From then on, TEalta owns 100% of the Plaintiff’s equity interest.

D. On February 5, 2009, the Plaintiff’s provision of TE Malta (the authorized representative △△△△△) for reduction of capital and limited liability companies

A notice of convening a special general meeting of shareholders on a proposal to approve a change of position was issued, and the above resolution was adopted.

Throughout capital reduction, the structural change was made in the stock company as a limited liability company.

E. The plaintiff shall be included in the financial statements for the fiscal year 2008 pursuant to Article 577 of the Commercial Act of March 11, 2009.

on March 20, 2009, no profit shall be distributed to its members until March 20, 2009.

financial statements and proposals for approving the payment of dividends for the fiscal year of 2008. The method of written resolution

The decision was made.

F. Since March 18, 2009, the Plaintiff paid dividends of KRW 61 billion to TEalta on March 18, 2009 (hereinafter referred to as “this resignation”).

The Double Taxation Council of Taxes on Income between the Republic of Korea and the other Republic of Madden (hereinafter referred to as "the dividend income")

In accordance with Article 10(2)(a) of the Convention for the Prevention of Fiscal Evasion and the Prevention of Fiscal Evasion (hereinafter referred to as the "Korea-U.S. Tax Treaty").

The corporate tax was withheld by applying the 5% limited tax rate.

G. After conducting the consolidated corporate tax investigation for the business year from 2007 to 2010 of the Plaintiff, the Defendant:

on June 4, 2012, TE Malta shall avoid taxes in Korea using the Korea-Mata Tax Treaty.

The beneficial interests of the dividend income of this case are nothing more than Do Government Corporation ( Condu Commonpa Company) established for the purpose of

double taxation on income between the Republic of Korea and the United States of America by deeming the owner as a United States corporation

Convention for the Avoidance of Evasion and the Prevention of Fiscal Evasion and the Encouragement of International Trade and Investment (hereinafter referred to as "Korea-U.S. Tax Treaty");

(A) 209 program against the plaintiff by applying the limited tax rate of 15 percent under section 12(2)(a).

The corporate tax of 7,015,000,000 won was determined and notified.

H. The Plaintiff appealed and filed an appeal on September 7, 2012, and the Tax Tribunal on August 7, 2014.

On the other hand, Article 12(2) of the Korea-U.S. Tax Treaty (hereinafter “Korea-U.S. Tax Treaty”) on July 10, 2014.

(b) applying the limited tax rate of 10% of (b) to KRW 3,60,000 for the initial notified tax amount of KRW 7,015,00,000, 3, 660,000.

reduction and correction (hereinafter referred to as the "assessment of corporate tax for the business year of June 4, 2012")

The disposition of this case is 'the disposition of this case', which remains after the decision of correction.

【Uncontentious facts, Gap evidence Nos. 3, 4, 14, 15, 19, and Eul evidence Nos. 1, 31, 34 (each point)

Each entry, including numbers), the purport of the whole pleading

2. Whether the instant disposition is lawful

A. Party’s assertion

1) The plaintiff's assertion

A) As to the burden of proof for the beneficial owner

Whether the term "beneficial owner" has been used in the provisions of the relevant tax treaty

income, regardless of whether or not it belongs to the person who actually obtains such income.

Since the claimant has the burden of proof, the legal form under the name of TEalta is not just in the form of the law.

(1) The beneficial interest of TEalta, i.e., the beneficial interest of the dividend income in this case

The defendant who asserts that he is not the owner has the burden of proof.

B) As to the beneficial owner of the instant dividend income

In light of the following points, TE Malta shall have the beneficial interest in the instant dividend income paid by the Plaintiff.

Since the Defendant is the owner, the instant disposition against the Plaintiff on a different premise is unlawful.

(1) The legitimacy of the business purpose of TE Malta (non-existence of the purpose of tax avoidance)

O TE Group is a project, such as “project Lod Korea” (Korea).

The goal of seeking is to improve the corporate governance structure, i.e., the establishment of an internal integrated business management system.

(1) In order to achieve the efficiency of management, the restructuring of overseas affiliates into the holding company structure;

In particular, it was (EU's governance structure).

○ The management of the TE Group with the country in which the holding company is to be established in the Europe is recently optimal.

TEalta is a holding company that manages the subsidiary, including the plaintiff, by selecting a sunset that has emerged as a business place.

the EU member states of the European Union, and economicly, as a matter of note leading to the European Major City;

Korea and other countries enter into tax treaties, and foreign countries, as well as Korea, have high legal stability.

The regulation on exchange transactions was alleviated.

O TE Group and the Plaintiff’s in the course of carrying out project fluor Korea

(1) The part of the management activities indispensable in the course of the establishment of an overseas holding company

It is merely a mere fact.

○ Project Lod Korea’s impact on the financial and tax aspects of TE Group and the Plaintiff’s financial and tax aspects

only one of the small projects performed to review the plan.

○ Other than the Plaintiff holding shares of TE Malta as a result of the implementation of the project flod Korea

In the case of another subsidiary company, the source of dividend income shall be compared before the ownership of the TE Malta.

There was no change in the tariff rate or even the rate of the withholding tax has increased.

○ The Act on the Prevention and Adjustment of Tax Evasion, 2006 (Tax Infection and Reciation Act)

Due to the enactment of the U.S. shareholders' legislation, the U.S. shareholders' controlled foreign corporation (Modern Foreign Corporation) has been controlled by the Corporation.

H 'CFC') This affirmative income (Act No. 5) is a foreign corporation with a special relationship.

of the United States shareholders was excluded from taxable income when receiving the basis dividend income. Accordingly, the United States Department

The tax authorities shall have jurisdiction over the dividend income of this case, which is the active income of TE Malta, as Tyco Elecreics Holdlings

Only interest income accruing from deposits in the SAR (hereinafter referred to as “TRL”)

It has been taxed by applying the Sub Part F.

(2) The inherent legal, economic feasibility of TE Malta

O TE Malta has its principal office registered in the territory of the Republic of Korea, and is related from the other tax authority

under laws and regulations, ET Malta has received a certificate verifying that it is a resident of the malta and 2009:

In 2010, the corporation reported and paid corporate tax for the business activities after its establishment in the business year of 2010.

O TE Malta and established for the holding and management of the stocks or equity shares of a subsidiary, such as the holding and management thereof.

A holding company shall have no more than a separate human or physical facility, or a minimum human or physical facility;

There are many cases in which the holding company is not an effective owner of the dividend income for this reason.

of the special purpose company (SPC) in domestic tax laws, investment-related laws, etc., and the independent legal entity of the special purpose company (SPC)

Tax reduction in international transactions on the basis of the substantial nature of special purpose company.

There are separate individual and specific denial rules corresponding to the avoidance act.

(3) as a holding company of TE Malta, carrying on a legitimate business activity.

O TE Malta shall hold or withdraw from an overseas subsidiary to optimal the governance structure of the TE Group.

each company, 2009, 2010, as a holding company established for the acquisition of its shares and the management of its subsidiaries

For the financial statements of the business year, not less than 80 per cent of the assets of the subsidiary (the investment in the Investment of the subsidiary)

and most of the profits and losses are composed of investment returns (influence in investment).

O TE Malta received the dividend income of this case from the Plaintiff in early 2009, and then received such dividend income.

In order to make an investment in another subsidiary rather than distributed and disposed of by TEC USS, etc.

The account was deposited in the account and reserved in the corporation.

○ ET Malta was actually accumulated and accumulated since its establishment from 2011 to 2012

Tyco Elecreon S. A. Additional 3 subsidiary shares have been acquired from the same group, and the same group has been made.

Through the company, more than 60 second-tier companies are indirectly owned.

(4) The holding of the right to substantially dispose of the dividend income of this case by TE Malta

O TE Malta shall be subject to a resolution of dividend payment at the Plaintiff’s general meeting of members on March 2009.

(1) have been transferred to his account in his name, and thereafter the board of directors determines to

person who is an affiliate in the financial business within the ET Group for investment, and is an affiliate in the financial business within the TRAL

Deposit was made in a new name.

O TE Malta is equivalent to USD 200, 380, 2010 USD 70, 2010, 0888 with the said dividend deposit.

Interest income has been obtained, and ET at any time at any time under Article 1.4 of the Deposit Contract.

under the management and disposition of the foregoing deposit, because any such deposit may be refunded from

ET Malta is in an independent position that is not subject to any limitation. TE Malta shall be subject to the other taxation authority.

It pays 35% of interest income acquired by operating the dividend income of this case as corporate tax.

○ Decision-making on the effect of the juristic act and who will become the person to whom the income accrued.

or the issue of exercising its influence is whether any person has the right to control, manage, and dispose of the income.

It is distinguished from the problem, and is a person who exercises the influence over decision-making which results in legal action.

The person who has the right to control and manage the income by the juristic act can not be considered as the person who has the right to control and manage the income.

O Tyco Enability and Management Com mitte (hereinafter referred to as "EAM")

Members are limited to the role of providing advice to all affiliated companies as well as ETMta.

not exercising the right to make decisions on the dividends of an individual affiliated company, but 'Tyco'

Fundling Reust FR2009 - 21 'the advice of the Do Governor' and the final payment of dividends

The decision-making was made on March 2, 2009 by the board of directors of TE Malta.

○ The Plaintiff is a limited liability company, and TE Malta is a 100% employee of the Plaintiff, pursuant to Article 573 of the Commercial Act.

A meeting may be held without any separate convocation procedure, and further a legitimate representative of TEalta

On February 5, 2009, the resolution of the payment of dividend was passed, and the defendant received a muster notice at the meeting of the shareholders. On the other hand, the defendant

TEC US, claiming to be a beneficial owner, was involved in the resolution of the dividend income of this case

There is no fact that the dividend income of this case was received.

O TE Malta’s account is established and managed in the London Bank in the United Kingdom.

The U.S.A. or TEC USS, a U.S. corporation, cannot access the above account, which shall not be TE Malta’s Calta

officers and employees of the United States or TEC US from among those who have access to the bank account;

I can find out that there is no Chinese name.

2) Defendant’s assertion

A) As to the burden of proof for the beneficial owner

Article 10(2) of the Korea-U.S. Treaty requires the application of a limited tax rate to the beneficial owner of the dividend.

The above beneficial ownership requirement is a non-taxation requirement under the tax treaty, and thus, the beneficiary is the beneficiary.

A taxpayer who asserts his choice bears the burden of proof.

B) As to the beneficial owner of the instant dividend income

In light of the following points, the beneficial owner of the dividend income of this case shall be deemed to be the ET Malta.

Inasmuch as TE Malta’s parent company is deemed to be TEC US, not the parent company, the limited tax rate under the Korea-Maalta Treaty

The defendant's disposition denying the application of this case is legitimate.

(1) Purpose of “project Lod Korea” (e.g., tax avoidance or tax evasion)

○ If a U.S. corporation establishes a subsidiary overseas, the corporation shall be deemed a foreign corporation and shall be deemed a foreign corporation.

such subsidiary shall pay dividends to the head office of the United States of America that is a shareholder.

United States is subject to taxation (the so-called Sub Part F), and the Plaintiff’s dividends to TEalta

upon payment, the TEC US shall be exempted from the SubB F Regulations and shall be liable to pay dividend income;

may be avoided.

○ In addition, the other country does not impose corporate tax on the overseas dividend income, and pays abroad.

The withholding tax on dividend income shall not also be imposed, and the plaintiff's dividend to TE Malta shall not be imposed.

free from corporate tax taxation issues that may arise in direct payment to TEC USS

The amount of withholding tax shall be reduced according to the Korea-Mano-Mano-Man Treaty.

○ The Plaintiff’s project without any other business purpose at the level of solving the tax problem of the TEC US.

Plod Korea planned and implemented Plod Korea, which is thoroughly conducted by the Plaintiff’s dividends.

국에서 탈출시키기 위한 것이다 . 이는 원고의 인사부장 ▲▲▲가 전무 OOO에게 보

paid . July 8, 2008, contained in the e-mail of October 14, 2008;

Attachment to the Meren Bryant sent by TE to Janine Bryant, a person entitled to approval of TEM

J. J. 6 June 2008, J. J. Rod Korean Report, TE, the parent company of the plaintiff,

on October 13, 2008, ○○○, a tax director in Asia, sent to ○○, etc. on behalf of October 13, 2008

2008 . 11 . 8 . Sukai Atsuko , Yamamoto Michiko에게 보낸 메일 , ▲▲▲가 2009 . 1 . 6 .

It can be confirmed through the mail, etc. sent to Liaworche, Wasington, etc.

(2) TEalta, a provincial corporation established for the purpose of tax avoidance.

○ Physical Facilities: At the seat of the principal office on the certified transcript of corporate register of TEalta, not TEalta.

Accounting corporations (Priceaterhousecopers) move in, and when the plaintiff requests a trial, the plaintiff also moves in, Malta.

there is no physical facility, provided that a management contract is concluded with a PwC beta point and an office, etc.

I stated that he was provided.

○ Personal Composition: TE Fiance Alpha Gmbh (Switzerland) affiliated Gerosa Micael, TE Malta:

TR Swis Swis Hmbh (Switzerland) Roosli Pkia, TE chief internal attorney-at-law

Daksdale three persons. They were working in a company belonging to each country.

only at the time of the board of directors (209 March 3, 2009) has stayed to the extent that the person has been present to the extent that the person has visited the person;

TE Malta is a local employee only managed by Christopher Galea as an employee.

○ Non-existence of Business Purposes: Governance structure by establishing a holding company with TEalta other than tax avoidance purpose.

(2) the purpose of the project is to maintain a significant economic interest or reasonable business purpose to be established by the TE Group.

No one is found. The U.S. parent company sent only a note directed to TEalta, and the rule of conduct;

The TE Group has already been changed before the 2010, TE Group SA (Luxembourg) in the EU, TEolding

SARL (Luxembourg) was owned by Luxembourg.

○ Business Activities Malta under the TEalta List in 2009 and 2010, TEalta under the Cash Flow List

there is no business income due to the absence of such business activities, and if the business activities result in a loss, that loss, if any.

The corporate tax return was made by the related company to compensate for the dividend or interest income.

under Section 3, 2009, and 2010, ET does not have paid remuneration to directors for the 2009,

The expenses incurred by holding a board of directors, etc. in Malta was paid in TE, and TE Malta

USD 286, 411, and 595 for a subsidiary's investment in the balance sheet in 2009 and 2010 shall be the first E

At the time of establishment of Malta, it is the amount equivalent to the Plaintiff’s share donated by TEC US.

○ The right to manage dividends: Lauren Greens, a director of TE’s tax planning, February 4, 2009

To obtain the final approval of the members of TRAM with respect to the dividend allocation approval, TRAM Speaker Patricca

Knse, Janine Bryant et al. drafted and submitted project fluor Korea,

The final decision-making authority for the distribution of gold shall set aside a financial team belonging to TEC US (Treasury) and a tax team (Tax).

. The dividends received by the ETMta shall be cashed within one year. The dividends received by the ETMta may be cashed within one year.

TE Malta is classified into non-current assets, which are non-current assets, and TE Malta deposits in TE Herings SAL

of the dividends that have been distributed to the public is not in a position to freely operate and dispose of the dividends. The distribution of the dividends to the public by TE Malta

Citty Bank 12162830, a gold-receiving account, is an online banking system account of Citchex

This system is normally managed by the parent company of a multi-national corporation together with a single account of the subsidiary.

an account of a subsidiary online under the contract of the parent company and the bank, where it is necessary to do so,

was made so that they may be held.

○ A person who actually exercised shareholder’s rights: A notice of convening a general meeting of shareholders was not sent to TEalta.

In fact, the shareholders' rights delegate their authority to the in-house lawyer Wasingonta.

Korea TEC US and important policy decision-making authority are in the TEC US or TEAM. EE Malta Ghana

The board of directors held on March 2, 2009 held on March 2, 2009, with a view to pretending formal appearance, of the dividends of this case

The reasonable management methods, etc. are merely re-verification of the matters determined by the TEC USS.

(b) Related statutes;

Attached Form 1 is as shown in the relevant Acts and subordinate statutes.

(c) Facts of recognition;

1) Members and approved matters, etc. of ETM

(A) To implement project flods Korea, the ETM organization is separate from the CEM organization.

EAM is a member of TRAM as the tax team and the financial team of TR as follows:

The representative of each region, which is the subordinate organization, was comprised of one-lanes.

Drafting the project flod Korea, the proposal was made to the TAM, and the representative of each region shall be the representative of each region.

TRAM recommended whether the project was implemented or not, and finally approved by the members of TRAM.

It decided whether to implement the bill by exercising the right.

A person shall be appointed.

B) The main contents of the TEM Operation Rules (No. 2 No. 1) are as follows:

○ General Matters ETM shall be operated by the power of delegation authorized by the board of directors of ETM. The purpose of ETM is to approve any change in the legal structure of all world ETM subsidiaries. The change in the structure required for such approval is as follows: the change in the equity ratio of shareholders, the change in shareholders’ names, the merger, reorganization, dissolution, or liquidation of, and Ent. The change in the legal name of Ent. The transfer, sale, exchange (in both inside and outside) and market value of all or considerable assets of Ent. The transfer of assets, the sale, exchange (in both inside and outside) and the total market value [TRD] between TPP affiliates above US$ - The acquisition, sale, (1), (2) acquisition and sale, and the acquisition of TRM in the process of sale must be notified to the Council and the Council and the Council and the Council and the Council and the Council shall be required to submit the above approval to the members of ETM in writing before the date of the sale, acquisition, merger, or sale.

2) Project fluoring reasons and objectives of the Republic of Korea’s project fluor

A) TE’s Senior International Tax Mannerylelele Dororen

Geddes are referred to as TEAM design Patrica Knese on June 6, 2008, with the reference of TEAM Patria.

Janine Bryant’s proposal to TEM, “for Republic of Korea with project fluor”

The e-mail with the following contents (No. 3-1) was sent:

The whole purpose of HII H (POSAL) project flod Korea is to change the location of Korean subsidiaries within the ET structure in order to enable the remittance of surplus cash located in the Korean subsidiaries to be able to carry out tax efficient and efficient Korean tax revenue structure.The FAO specific proposal focuses on only two stages of project flod Korea. The two stages include the transfer of 50% of the Plaintiff’s shares to TEalta. The Plaintiff’s 50% shares will also be transferred within six months.

B) Lauren greens shall be Packen 17 June 2008, Pring, Wendy Li, Goron

Hwang, Mark Allen, Deke Nina with respect to the Republic of Korea as follows:

The mail was sent, and Wendy Li on the 18th of the same month, with reference to the Plaintiff’s preceding ○○○.

Lumren Grens do not have control over a Korean corporation, and the person in charge is not the person in charge thereof.

○○○ was sent a reply to the contents of the notification (No. 3-2).

(3) The e-mail project florens’ e-mail projects florings’ e-mail projects flods’ e-mail projects flods are accompanied by the document of CEM to be approved in the region concerned on the last day of response after examination to many minutes. The two steps are essentially distributed to the Plaintiff at 50% of the profits in the Plaintiff. We wish to present a number of official approval in this Note, and thus, are listed in a lot of answers. In addition, the number of answers are expressed to the competent tax office. In the case of the proposal of CEM to Korea Wendy Li e-mail project flods, the low level of control is known to the Korean corporation. The ConsOO (hereinafter referred to as the “ Constroler”).

C) On October 13, 2008, the Plaintiff’s transfer of tax directors in Asian region belonging to TE

The main contents of e-mail sent to ○○ (No. 2) are as follows:

At present, there is the pressure of the head office to bring about a lot of cash from an individual subsidiary.We understand that there is currently US$ 55 M in Korea, and our financial team (Treasury Team) is seeking to take this surplus cash as soon as possible. From the perspective of the ownership of the enterprise, our U.S. companies now hold subsidiaries in Korea. If Korean subsidiaries currently distribute dividends above, it would be 11% of the dividends rate in Korea.In order to minimize the rate of withholding at the time of transferring dividends, and promote the term of the structural leasing truck of Korean subsidiaries located far from the U.S. companies, we will undertake the following matters at the tax point. (1) We will put them into a holding company in Korea, and take measures to reduce the dividend payment from the point of view of (2) Korea's legal advice to reduce the dividend payment from the 15% of the dividend payment to the Korean corporations (1) and our corporations.

If you are interested, the final draft of the measures including PwC advice is enclosed (if there are several changes in the measures, but the general concept of the leased truck is equal).It is whether (1) there is any opposition from a stock company to a limited liability company in terms of business, (2) there is a pump to be used in the Republic of Korea to help the conversion from the stock company to a limited liability company, and (3) there is a tax issue on the proposed conversion.Korea is trying to implement the above 2nd lease truck phase before bringing cash from Korean subsidiaries. Our financial team aims to bring cash from the end of November.Korea is known as soon as possible.

D) Suki Atscoon on November 17, 2008, 2008, the following information notes from the Plaintiff’s former ○○○○○.

○○○○ ○○ referring to Sukai on the 18th day of the same month with reference to Yamamoto Mic Whiteo, etc.

The e-mail with the following content attached to TE project flo (B) files:

4 No. 4 was sent.

Ackai Acko’s corresponding days is a holding company for Korea and it is understood that a new corporation belongs to EMA. B. The holding company in South South South South South Korea ( South Korea) is not established in EMA. Whether it is possible to explain the role of the new company in the Republic of Korea or for Korea? Whether it is for the merger between the Plaintiff and the company? After the establishment of the company? Whether the OOO’s e-mail correspondence is followed in Korea? When the OO’s e-mail correspondence is known, it is also known that it is a tax avoidance area, and that it is called frid, the project is a corporation tax rate and the dividend distributed from the Plaintiff, the withholding tax rate (Whhhingax), the withholding tax rate for the income distributed from the Plaintiff, and the content of the change in the company’s corporate tax system and the financial team (see Whhhingax), and the content of the Plaintiff’s corporate tax in detail to reduce the corporate tax.

마 ) Liaw Borche는 2009 . 1 . 5 . 원고의 인사부장 ▲▲▲ , 전무 ○○○ 등에게 다

e-mail sent questions as to whether it is appropriate to re-appoint himself as an auditor, such as as shown above;

▲▲▲는 같은 달 6 . Liaw Borche , OOO , Washington Carlotta 등에게 ' Tyco Electronics

The following title is the title "Reimited in the Republic of Korea / Tyco Emerronics AMP Korea Limited in the Republic of Korea:

The e-mail sent to the same content (No. 5).

Liaw Borche의 이메일여러 이유로 한국 법인을 위한 재선임 대신 Chris Mallios를 선임하는 것이 더 좋을텐데 ,만약 제가 Raychem Korea의 감사로 계속 직무를 수행할 필요가 있다면 , 한국 법인의변동계획을 설명해줄 수 있나요 ?■ ▲▲▲의 이메일우리는 단지 세금문제 ( just Tax Matter ) 때문에 본사팀의 결정에 따라 우리 조직을 변경할 계획을 가지고 있다 . 이러한 변화는 단지 한국 회사 이름이 주식회사에서 유한회사로변경이 되는 것이다 . 그러나 우리는 현재의 영문 회사명을 그대로 유지할 것이다 . 여기에 당신이 감수해아할 어떤 위험이 있다고 생각하지 않는다 . 다소 불편하더라도 당신이이를 수용한다면 정말 감사하겠다 .

F) Parken Ti is a reference to Lauleren Geddes, etc. on January 22, 2009

Liberrenren Geddes sent the following e-mail to Lloyd, on the same day Parken Kai:

Patriccca Knese, Yen Ling sent the following e-mail, and Patriccccci Kse, as such:

달 23 . ☆☆☆ , ★★★ ( 김 & 장 변호사 ) 등에게 다음과 같은 이메일을 보냈다 .

In order to make the e-mail e-mail e-mail e-mail Korea (e.g., the period from November 26 to 75 (e.g., the period around February 9) is understood as the time for the financial team to distribute cash from Korea to e-mail. I think it is absolutely necessary for the financial team to distribute cash from Korea to e-mail between February 9, and at any time, at the conversion and establishment of BV (e.g. the end of May).As can be seen in the personal e-mail, the Korean tax authorities are asking questions about questions about the substance of the other company now. It is necessary to review the risk rate of 11% of the withholding rate, instead of 5% originally anticipated in Korea to pay dividends from Korea, which is applied to the e-mail e-mail e-mail e-mail e-mail e-mail e-mail e-mail e-mail conversion e-mail conversion e-mail conversion e-mail conversion e-mail.

I agree with the view of the United States. The International Team will directly deal with its work with DL dyd to properly address the CTB selection problem. Thirdly, on the basis of the increase dialogue with MO, we should promptly promote the plan to reduce cash reduction (the maximum possible amount) to the maximum extent possible, in order to avoid the rate of 5% of the Republic of Korea. Mari want to promptly withdraw cash in Korea, but it also want to wait for one month to reduce 5% of Korean taxes. Mari's reference to the distribution of cash deposited in Shari on the Shari to Korea is that it is important for us to promptly prepare for the transfer of cash to the company outside of Korea in the following way:

3) Contents by phase of project flod Korea

A) CFC Planing / Retrins / Retrins 304 T transport action on July 8, 2008

- Projd Floyd, Foregn Tax Im2 - Korea (Malta Hling Company) “Korea” (No. 6)

evidence, hereinafter referred to as "the draft"), and 'the first date of January 21, 2009', 'the Flyd - the Republic of Korea Legal Stick Pan' (B)

The outlined contents of No. 8, hereinafter referred to as "Amendments") shall be as follows:

A person shall be appointed.

B) TE on November 5, 2008, Tyco Gunring Remarks (Floyd Korea - Step 7: AMP

Korea's Republic of Korea's Republic of Korea's Republic of Korea's Republic of Korea's Republic of Korea's Republic of Korea's Republic of Korea's Republic of Korea's Republic of Korea

Proposal / Comments ( purpose ) :프로젝트 플로이드 7단계에 따라 , TEAM에 의하여 승인된 바와 같이 , 원고는 TE Malta에게 ① KRW 61 , 000M을 배당하고 , ② KRW 36 , 995M 우선주 상환한다 . 배당지급은 5 % 의원천징수세율을 적용한다 . 그 거래는 TE Holding SARL ( 샤프하우젠 지점 ) 에 예치된 현금과 국내 보유 현금으로 이루어질 것이다 .만약 승인된다면 , 다음의 현금거래가 발생할 것이다 .1 . 원고는 KRW 23 , 700M과 모든 발생이자를 인출하고 , 샤프하우젠과의 예금을 해약할것이다 .2 . 원고는 KRW 50 , 903M과 발생된 이자를 인출하고 , 샤프하우젠과의 예금을 해약할 것이다 .3 . 원고는 KRW 61 , 000M을 TE Malta에게 지급할 것이다 ( 5 % 이하의 원천세율 )4 . 원고는 KRW 36 , 995M로 TE Malta 우선주를 현금으로 상환할 것이다 .5 . TE Malta는 샤프하우젠에 KRW 94 , 645M에 상당하는 USD를 예금할 것이다 .만약 한국은행이 승인한다면 , Treasury는 USD로 모든 거래를 결정할 것이다 .

4) Personal, physical facilities, etc. of TE Malta

A) The location of TE Malta is 167 Mercant’s Stet, Valetta VLT 1174, Malta.

However, the above location is the place of business of accounting corporation, and there is no other place of business of TE Malta.

C. (No. 19)

B) TE Malta is TE Fiance Alpha Gmbh (Switzerland) affiliated with Gerosa Micael, TE

Rosli Poska, TR’s senior in-house lawyers of the Republic of Korea, the head in-house lawyers belonging to Swis Hmbh (Switzerland)

The directors of TE Malta are composed of three directors in total, and the directors of TE Malta hold other positions concurrently.

(2) the Corporation.

C) Employment with a resident in TE Ealta as a result of the Defendant’s investigation other than the Defendant’s moving public official, and three others;

employee shall not be a service employee who appears to have been provided by the service company.

Christopher Galea was found to be the manager of TEalta.

D) TE Malta is from the International Tax Office of the Republic of Malta on January 18, 2012, "167"

Merchants Stet, Valetta VLT 1174, and TEalta located in Malta on November 26, 2008

Then, that "the tax rate of 35% shall apply to taxable income as a resident of the other Republic of Mador."

A Certificate (No. 8) was issued.

5) The financial structure, organization, etc. of TE Malta

(A) ET Malta’s audit report in 2009 and 2010, 2009 and 2010 business year TE

According to the cash flow table (No. 10 No. 10, No. 33) of Malta, losses have occurred due to business activities;

any loss from the related company as dividends, interest, etc.;

according to the statement of financial position A (No. 10 No. 10, No. 31) and the shares in the plaintiff

Investment (In Investment) appears to be USD 286, 411, 595 (2009, 2010),

Directors of TE Malta under the Corporate Tax Report (Evidence No. 9) of 2009 and 2010 of 2010

It appears that three persons have not been paid remuneration.

B) According to the audit report on the financial statements on September 30, 2009, the date of establishment of TEalta, according to the audit report on the financial statements

From November 26, 2008 to September 30, 2009, TEalta’s benefits are received from the Plaintiff.

USD 42, 198, 379 won, and as of September 30, 2009, the total amount of capital as of September 30, 2009 is USD 351, 927, 620 won (of them)

USD 286, 411, 595) The investment financial assets of subsidiaries are USD 286, 411, 595. The audit of its financial statements on September 30, 2010

According to the report, with respect to the fiscal year ending on September 30, 2010, the net income of the company for the fiscal year ending on September 30, 2010

USD 72 and 088, which is one of its own income, deducted from office management expenses, USD 32,016, and September 30, 2010

The total amount of capital is USD 351, 948, and 430 (USD 286, 411, 595).

c) the organizational structure of the TE Group through the project flod Korean project changes;

The standard organization structure of March 18, 2009, which was at the time of the payment of the dividend of this case, is as shown in attached Table 2.

6) Progress of the disposition of the dividend income of this case

A) TE Malta is a Luxembourg, a Luxembourg-based Luxembourg-based Luxembourg on March 17, 2009 (attached 2 Doster)

According to the above, the deposit of surplus funds between the Switzerland branch of the TEC US and the Shaf Feng branch of the Shafriee

(No. 17) of this Agreement, and 1. 4. of the Deposit Agreement, at any time, the depositor shall be from time to time.

notice to the trustee at least four business days, plus interest accrued to the deposit by such notice;

state that the payment may be requested in the amount or in part.

B) TE Malta shall pay the instant dividends from the Plaintiff on March 18, 2009 to the London Calta.

(No. 15) If the account was transferred to the account, the branch offices of TE Harings SAL on the same day.

The deposit was made in the Cit Bank Account (No. 16 Certificate).

C) Thereafter, TE Malta is an affiliated company of TE Group S. A. (Annex 2 Schedule)

The following shares were entered into with the parent company of the TEC US (No. 13)

(Evidence).

A person shall be appointed.

D) The Korea CTR Bank, Inc., on March 24, 2014, 301, the Daegu regional tax office

In response to inquiries as to the personal banking account (TE Malta Calta Cal Bank account), replys as follows (B)

21 No. 21.

It is possible to manage the subsidiary account from the parent company using the online banking, and it is possible to inquire or transfer the details of the subsidiary account from the parent company through a separate application. However, each country is different from the scope of recognition of the parent company and the subsidiary company in accordance with the relevant laws and regulations, and whether it is possible to allow the mutual management of the subsidiary. The relevant customer and the relevant account (CT Bank 12162830) are identified as not being dealt with in Korea. It is understood that the relevant customer and the relevant account was identified as not being dealt with in Korea, and, as in the text of subparagraph 12, it is marked as 600 CITBNKNN, and accordingly, it is possible to confirm whether the relevant online bank and the relevant online transaction were in the same form as that printed out from the CF online, but it is not possible to confirm whether the relevant EF bank were in use of the relevant system.

7) Operational status, such as the shareholders’ general meeting, board of directors, etc. of the Plaintiff and TEalta

A) According to the meeting minutes of the board of directors of TE Malta (No. 12 No. 12) : March 2, 2009: 00 Mata

The board of directors was held at the head office, and directors Gerosa Mica, Rosli Pkia participated (this refers to this)

Harold Barksale, Observer Parken Ta, and Helen Burger were present by wire.

and the following matters have been resolved.

2. PT(PT) was introduced to the participants of the meeting in each phase of the Republic of Korea’s project PT(PT) for the review of the project plan in each phase of Korea. It explained that this project is a transshipment of company’s company’s strategy to optimal the structure of TE with respect to foreign corporations which were not reconvened since the acquisition from 1999 to 2000. It focuses on the improvement of the company’s cash distribution plan in 208, including the three-stage project’s Deposit Rod (2-stage from among the three-stage project that began to take place in December 2007, 207) the company’s Deposit Rod Ro Ro Ro Ro Ro Ro Ro Ro Ro Ro Ro 208. The reorganization focuses on the improvement of the financial function, the decrease in the corporate governance structure, and the removal of the company’s stock-based dividends and the improvement of its productivity-based dividends (700).

B) According to the disbursement details of travel expenses (Tvel exse Rate, evidence B No. 9-1, 2)

Gerosa Michael shall be from March 1, 2009 to March 3, 2009; and Rosliki Pska shall be project pla on March 1, 2009 to March 2, 2009

In relation to Ed, the expenses of visit to the tade were disbursed, and TE paid the expenses.

C) TE’s request for signature by the Ministry of Justice / Under the document of approval for delegation of authority (No. B. 13)

G. Barksale (E Malta Director and TEC USA) on December 29, 2008, the Plaintiff on December 29, 2008

Do Council delegated the authority to prepare relevant documents, and PwC prepared the relevant documents and TEC

In-house lawyer belonging to the US, it is required to deliver it to Slashton.

라 ) 삼일PwC 소속 ▷▷▷은 2010 . 12 . 22 . 원고의 인사부장 ▲▲▲에게 ' 금년

The date of the board of directors and the members' general meeting shall be December 29, and shall prepare documents. Documents shall be bound.

be approved by the head office, however, unless there are special circumstances, the head office shall be determined on a two-day basis.

I think it is the key note of "....."

【Uncontentious facts, Gap’s evidence Nos. 1, 2, 7 through 10, 12, 15 through 18, 23, and 2

entrys in the certificates of heading 6, 8 through 13, 19, 20, 21, 23 through 28, and 31 (including each number);

The purport of all pleadings

D. Determination

1) The meaning and method of determining beneficial owners

Article 1 of the Korea-U.S. Tax Treaty shall apply to persons who are residents of one or both Contracting States.

section 10(1) provides that a corporation which is a resident of a Contracting State shall be a resident of the other Contracting State.

dividends paid to it shall be taxable in the other Contracting State, provided that such dividends may be taxable in that other Contracting State, paragraph 2.

to the Contracting State in which the corporation paying the distribution is a resident, shall also be

corporation, which is a resident of Korea, may be taxed in accordance with the laws of this chapter: Provided, That the beneficial owner of dividends

(B) the tax imposed on the distribution of dividends to the residents of the Belgium in case of payment to the residents of the Republic of Korea

corporation that pays dividends to the beneficial owner, at least 25 percent of the capital of the corporation

(other than partnership) 5 percent of the total dividend in the case of a company (other than partnership), 15 percent of the total dividend in other cases.

subsection (b) provides that the amount shall not exceed (b).

On the other hand, the principle of substantial taxation under Article 14(1) of the Framework Act on National Taxes is income, profit, and re-return.

income tax, transaction, etc. subject to such taxation shall be subject to a person to whom such transaction, etc. belongs, in

title holder of such title, on account of type or appearance, shall be liable for tax payment.

In addition, the actual person to whom it belongs is the taxpayer. The income substantially is the taxpayer.

Reversion on income with full control and control over that income.

use and profit-making. Accordingly, the nominal owner to whom the property belongs shall be controlled and managed.

(1) A person who substantially controls or manages a nominal owner by means of control, etc. over the nominal owner;

such name and substance are derived from the purpose of tax avoidance.

income on the property shall be reverted to a person who substantially controls and manages the property.

The person shall be deemed to be the person liable for tax payment, and whether the case is applicable.

process and purpose of acquisition of shares or equity, source of acquisition fund, management and disposal process, title of ownership

shall be determined by comprehensively taking into account all the circumstances, such as the ability of a person and the control relationship with him.

J. (See Supreme Court en banc Decision 2008Du8499 Decided January 19, 2012) This principle is a law.

special rules which exclude such effect in the interpretation and application of the tax treaty;

Unless otherwise determined (see Supreme Court Decision 2010Du11948 decided April 26, 2012, etc.).

Therefore, the beneficial owner of the tax treaty, not directly defined in the Korea-U.S. Tax Treaty

The meaning is consistent with the purpose of double taxation or tax avoidance, which is the purpose of the tax treaty.

It is necessary to impose restrictions on interpretation within the extent not inconsistent with the language and text.

e. In receiving the dividend income of this case, a person who receives the income of the source country in the other Contracting State

subsection (b) is insufficient to be a resident of such transaction, and is not in the name or form under the law or contract of such transaction.

corporation shall be a person who controls, manages, and disposes of the dividend income substantially and economically, and the title of such person;

The chair does not have to have the ability to operate his business independently, but has such ability.

Even if there is no intention or ability of the nominal person to control, manage, or manage the dividend income.

If there is a separate person who substantially controls the hinterland, he/she shall be in the hinterland.

corporation shall be deemed a beneficial owner.

2) Determination as to the beneficial owner of the instant dividend income (person to whom it substantially reverts)

In light of the following circumstances, the above facts of recognition and the evidence mentioned above can be comprehensively identified:

Myeon, TEC US or TE through TE Ealta, the Plaintiff’s organizational change, paid reduction, and the instant dividends

The plaintiff's actual authority, such as payment, has been exercised as a shareholder, and TEalta has been in form.

only performed, and the gap between such form and substance is the only difference under the Korea-U.S. Treaty.

The principle of substantial taxation was derived from the purpose of tax avoidance to apply the limited tax rate.

As such, the actual owner of the dividend income of this case cannot be deemed to be TEalta, and Korea-Mata

Article 10 of the Treaty cannot be applied to the dividend income of this case. Therefore, it is reasonable to deem that the same cannot be applied.

Inasmuch as the TE Malta proves that it is not a beneficial owner, the argument about the burden of proof is examined.

Without necessity, the plaintiff's above assertion is without merit.

(1) The details, etc. of the establishment of TE Malta and the payment of dividends.

O TE Baren Greneddes, the chief officer, such as the international tax plan under his/her jurisdiction, has been project flod.

Drafting the State on June 6, 2008, TRAM Speaker Patrica Kne, Corditer Janine Bryant

In the e-mail paid, the purpose of the project flod Korea is the nationality of the surplus cash in the Korean subsidiary company.

To enable transfers in an efficient manner and to create an efficient tax structure, Article E;

It is written that the location of Korean subsidiaries is changed within the direct structure.

○○ Bareneddes are representatives of the 17th of the same month, for each region and part of TEAM;

YE-mail sent to Yening, etc., in essence, the Plaintiff’s two stages of project flod Korea

It is stated that 50% of profits in Korea is distributed to TE Malta.

O TE Local Tax Director Parken Ti on October 13, 2008, ○○○○○

In the e-mail sent to him, the head office that intends to bring a lot of cash to the present individual subsidiary;

‘The pressure of our financial team is that our financial team wishes to take surplus cash as soon as possible;

'If a Korean subsidiary distributes dividends on the present basis, it would become 11% of the dividend source rate in Korea.

That is, in order to minimize the withholding rate at the time of remitting dividends to the home country, the subsidiaries of Korea at the tax office.

and between the U.S. parent company and the U.S. parent company, into an intermediate sub-subsidiary holding company, and the legal form of the Korean subsidiary company

‘The conversion from food companies to limited liability companies', ‘ these measures' shall be converted to dividend income withholding tax by us.

The amount shall be reduced from 11 per cent to 5 per cent, and the amount shall be reduced in cash in Korea (by distribution).

“To assist in saving half of the tax costs at the time of receipt,” ? we are in the name of the lease truck.

one PwC (Accounting Firm)’s advice is already received by the Company, and ? We shall be a dividend from the Company of Korea.

Before bringing cash to cash, we want to implement the phase of the lease of the above two truck. our financial team shall be the financial team.

The purpose is to bring cash to cash by the end of November is to stipulate the contents such as "............"

○○○○○○, on November 18, 2008, sent answers to the question of Sukai Atscoon.

in this chapter, "I" is also a tax avoidance area, and the project called flod" is a corporation.

Tax teams and finance in order to lower the withholding tax rate on the dividend distributed by the plaintiff and the tax rate;

The plaintiff was drafted at the team. The plaintiff is a limited company in order to reduce corporate tax.

The organization will be changed. It is written as ‘the organization will be changed.'

○ 원고의 인사부장 ▲▲▲는 2009 . 1 . 5 . Liaw Borche의 질문에 대한 답신을 하였

In this sense, our organization is subject to the determination of the head office team for tax issues only us.

there is a plan to change the name of the Korean company, and the name of the Korean company limited to that of the corporation.

It is written that it is changed to a company.

O Parken Ti sent on January 22, 2009, by e-mail sent to Lauren Greens, Danel Lloyd, etc. < Amended by Presidential Decree No. 21348, Jan. 22, 2009>

Korea tax authorities now ask questions to the substance of the other company. This is a question.

The dividends in Korea shall be subject to 11% withholding rate instead of 5% originally anticipated by us.

to the extent that the distribution is deferred after the completion of the incorporation. If so, the conversion of BV / the incorporation

Whether our measures have to be reviewed or not or not, is described as ‘?’.

○ Baren Grens sent on January 22, 2009 to Parken Ti, Patricci Kelling, Yening

“In e-mail,” we shall reduce cash in order to avoid the rate of 5% for Korea’s withholding tax (the maximum possible).

to the maximum extent possible, the plan to be implemented must be as follows: "if any, as capital reduction or dividend";

be transferred to outside Korea under the Korean tax law to Korea before the transfer of such cash to outside Korea

If required, the cash deposited in Sharie shall be remitted again after being transferred at a day.

I think it is possible to understand it.

O TEAM 의장 Patricia Knese가 2009 . 1 . 23 . ☆☆☆ , ★★★ ( 김 & 장 변호사 ) 등에게

“In the e-mail sent,” we shall, to the maximum extent possible, convert the form of a company accompanied by a large reduction of capital and bed

Pursuant to Section 4, the first measure is the form of a corporation, and second measure is the form of a corporation.

at the high time a list of amended documents to achieve capital reduction in parallel with cash dividends to the parent company

O. In other words, if specific information, such as finance, is required, ○○○, South-gu, Parken Ti, Ying

It is stated to the Set that it is ‘self- inquiry'.

○ project floren Grens, project flod Korea’s office flosing Korea

The above-mentioned note sent by the Speaker, Coditer, etc. of TEAM who has the authority to approve the conduct

According to the day, the purpose of the project flod Korea is to withhold at the time of transfer of the Plaintiff’s dividends to the country of origin.

to minimize tax rates and to put interim holding companies in order to achieve this objective;

The form of the plaintiff's organization is converted to a limited liability company, and the capital reduction is implemented at a cost.

O TE or TEC US shall be TE as in the initial draft or amendment of the project flod Korea

Establishment of Malta and transfer the Plaintiff’s shares owned by TEC USS to TE Malta, and the Plaintiff’s Article

to be a limited liability company, and in the process, a commercial audit and payment of the dividend income of this case shall be made.

In this case, the plaintiff's dividends of earned surplus has been actually determined by TEalta or the plaintiff, a shareholder of the plaintiff.

not the purpose of Korea, but the project prote Malta was already established before the establishment of the Talta.

It was enforced and it was rather established by TE Malta to achieve this goal.

(2) Personal and physical facilities, operational status, business purposes, etc. of the ET Malta.

O TE Malta's location is the place of business of the accounting corporation, and there is no other place of business of the ET Malta.

employee who has not been a resident in TE Malta and is a service employee who is the other resident of Malta shall be TEalta.

Only the manager is the manager.

C Three directors of TE Malta hold concurrent office for the other positions of the TE Group, and they are affiliated to the office.

2-3 days to 2-3 days after visiting the malta at the time when the board of directors of the TE Malta exists;

Only her stay. On March 2009, 2009, she visited 20,000 directors visiting her for 2 to 3 days, and her stay.

The cost also was paid by TE, not TE Malta.

O TE Malta has no business income in the business year 2009 and 2010, and is rather losses for business activities.

was actually generated, and has been compensated with dividends, interest earnings, etc. from related companies; and

No remuneration has been paid to three directors of the ET Malta, and 208, the date of establishment of the ET Malta.

11. From September 26, 2009 to September 30, 2009, the dividend of the instant case received from the Plaintiff for the tax benefits of TEalta.

The income was all income.

○ Authority to prepare relevant documents, such as the minutes of the annual meeting of the Plaintiff, or to make decisions on the board of directors and general meetings

The meeting minutes was actually held by the TE Group, not the Plaintiff’s shareholder, ETMta, and the meeting minutes were prepared.

The practical affairs, such as land, can be seen as being in charge of accounting corporation's PwC, and TE Malta in fact

Any form or entity without any organization or entity is only a nominal company.

O TE has organized a separate TRM organization to implement project fluor Korea.

TE Malta, a shareholder of the Plaintiff, in the course of the change of organization, reduction of paid capital, and payment of dividends.

There is no determination made by the qualitative exercise of authority, and the collection of relevant matters by TR or TRAM

Two decisions were made, and the plaintiff or TEalta performed as it was in accordance with the direction of TE or TEAM.

Only the case is.

○ A holding company TECUS for any purpose other than the purpose of tax avoidance, such as lowering the withholding tax rate, etc.

(2) If there is an obvious economic interest or reasonable interest in the establishment of the

There is no business objective.

③ Control, management, disposition, etc. of the dividend income of this case

O TE Malta on March 18, 2009, the dividends of this case from the Plaintiff on March 18, 2009 are in its England Calta.

TE Holdings SAL’s Switzerland as an affiliated company of TE Group on the same day after the transfer to such bank account.

A deposit was made in the prine account.

○ However, the amendment to the Korea Bill No. 4 of 2009 approved by TEAM on January 21, 2009

The plaintiff has already been planned to distribute cash at the stage, and on November 5, 2008 of TE.

Tyco Guning Request also examples of cash already received by TE Malta at a showe branch of Shrine

under this plan, TE Malta was planned to take place immediately before receiving the remittance. In accordance with this plan, TE Malta shall not be obligated to take place in March 2009.

17. TE Holdings SARL sawF branch offices and surplus funds deposit arrangements.

e-mail sent by the Pauren Geddes on January 22, 2009, Patricci, Kinse, etc. < Amended by Presidential Decree No. 20605, Jan. 22, 2009>

the cash deposited by TE or TEAM in the Warsaw branch in Korea, and re-transfered to Korea.

In this day, it is stated that capital may be again remitted to Shari Fari Fari Fari Fari Fari,

TEalta, a shareholder of the Plaintiff’s earned surplus, has no authority to do so, and is the parent company

It is clearly revealed that TE or TEC US, or TCEM actually exercises all the powers.

O TE Malta’s deposit of the dividend of this case in the Schedule 2 attached hereto.

As such, the parent company is the EEalta, and the EEalta has any substantial authority over the dividend.

Taking into account the absence of such circumstances, the deposit agreements entered into with TE Holds SAL Shari Faul branch

D. The dividend of this case is nothing more than common, and the parent company of the plaintiff for the purpose of the project flod Korea

the transfer has been made.

○ Thereafter, TE Malta is the dividend of this case and TEro Group S. A. (Attached Form)

2 Do Do see Do Do Do Do Do Do ) has acquired the shares of te-affiliated 3 subsidiaries, all of which shall also be TE and

2. The Plaintiff appears to be in accordance with the direction of ETM, and ultimately, the Plaintiff’s shares are owned through the sale of affiliate shares.

The earned surplus was finally transferred to the parent company of the plaintiff and TEalta.

O TEC US established TE Malta and donated the Plaintiff’s shares owned by it, and TE

Since the provider of all funds owned by Malta is TEC US, ET Malta is one of the Plaintiff Company 1

Even if a shareholder is a shareholder, he/she is not in a position to control and manage the plaintiff.

○ Accordingly, TEalta, a title holder to whom the dividend income of the instant case belongs, shall control and manage the said dividend income.

It is obvious that there is no opinion or ability and there is a person who substantially controls and manages it in the hinterland.

of this chapter.

(4) Details, etc. of the project flod Korea

○ The original draft shall establish TEC USS established TE Malta, give the Plaintiff’s shares to TEalta, and provide the original part of the draft

(1) transfer of TE Malta to another corporation established, after the purpose of the change, etc. of intentional organization is achieved;

corporation finally, in exchange for its own assets, TE Group S. A. TE with its own assets

this chapter provides that any amendment shall be made in lieu of the incorporation of a corporation in addition to

In addition to establishing Nelands BV, the plan is almost similar to the proposed plan. In addition, the plan is referred to above.

ETMalta received the Plaintiff’s earned surplus as a paid reduction or dividend, and subsequently establishes an additional establishment.

TE Nelands BV is replaced by TE Nelands.

○, however, Parken Ti's e-mail on January 22, 2009, the Korean tax authorities now hold Madta Association.

It is a question to raise questions about the substance of the company. This is an initial question to the dividends in Korea.

The risk that Li may be applied to the withholding rate of 11% instead of 5% expected by Lii, e.g., 5%.

We have to review the measures to postpone dividends until after the completion of inserting BV conversion / her inserting entry.

I expressed the concern of ‘not'.

O TE or TAM has been implemented most of the amendments to the project flod Korea, public;

TE Malta is replaced by TE Nelands BV, as pointed out by Parken Talta

The measures have not been implemented, which is the interest of the plaintiff by TE Malta in preparation for the defendant's tax investigation.

To deny that the surplus is only a single subsidiary company to move it to the parent company;

Measures seems to be measures.

(5) Purport, etc. of requirements for beneficial owner.

○ Standard of beneficial owner in addition to resident requirements for dividend income under the tax treaty

The reason why such income is easily made only by contract and legal form without substantial business activities.

Since the structure of transactions can be established, the parties to the tax treaty substantially enter into the income.

The benefits of a tax treaty shall be granted to a person not eligible for the application of the relevant tax treaty, if reverted to a third country.

of a Contracting State with a formal structure by taking advantage of the resident status of the Contracting State for the purpose of taking advantage of

income belonging to a third State other than the Contracting Party to prevent the case and impose its tax on the income

It takes into account the aspects that guarantee the company.

○ The need of an investment holding company for the efficient management and operation of assets is not denied.

B. TE or TEC US at a number of levels, other than the Republic of Korea, etc., in which the investment partner is the investment partner.

It is effective to establish a holding company to make investment governance complicatedly.

Tax associations, not for management and operation, which have been led and closely planned from the time of the establishment of TEalta;

Notwithstanding its necessity, such investment holding company is subject to a tax avoidance scheme.

It is no choice but to be called a nominal company used for this purpose.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

Judges Doese defect

Judges Kim fixed-term

The inserting entry, conversion into a limited liability company, transfer of dividends, etc. has been promoted simultaneously (project flod Korea) and Tyco in this case.

All parts of Elecrus raying Republic of Korea Limited are omitted.

2) TUE - The term “Bak” - The term “elx” means the form of a taxpayer’s corporate personality (one unit, three unit, three unit, part-time partnership;

I. R. S. For the purpose of Form 8832, Enis Clascis. It means I. R. H. H. H. H. H. H. H. H. H. H. H. H. H. H. H. H.

3) 1 PERSOSS SCOPE of the public notice

White Convention shall lapping to lapping area, namely, a single country of the Republic of Korea.

4) Articles 3 GENERAL DEFINITONS

2 . As regards the application of the Convention by a Contracting State any term not defined therein shall , unless the

context otherwise requires , have the meaning which it has under the law of that State concerning the taxes to which

The Convention lapping Goods.

5) 4 RESIENT

1 . For the purposes of this Convention , the term " resident of a Contracting State " means any person who , under the

laws of that State , is liable to tax therein by reason of his domicile , residence , place of head or main office , place of

management or any other criterion of a similar nature . But this term does not include any person who is liable to tax

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6) 10 DIVIDNS public notice

1. Doivendends pathy A.compaththy State to be reconvened by the State, referring to the State, which is subject to the General Act of Maritime Affairs and Fisheries.

The State shall be the head of the local government.

2. The Minister of Education, Science and Technology, the Minister of Health and Welfare, the Minister of Health and Welfare, the Minister of Health and Welfare, the Minister of Health and Welfare, and the Minister of Health and Welfare, the Minister of Health and Welfare, the Minister of Health and Welfare, and the Minister of Health and Welfare.

이 이이 이이 이이 이 이이 이 이 이 이이 이 이이 이 이이 이이 이이 이 이이 이이 이 이이 이이 이 이이 이이.

2.2 1.2 1.2 1.2 2.3 1.2 1.3 2.3 2.4. 3.4. 3.4. 3.2. 3.2. 3.2. 3.4. 1.

a) 5 1 5 Doz. 5 Doz. Doz. Doz. 15 Doz. 15 Doz. 5 Doz. 15 Doz. 5 Doz.

7777, 198 25 15 25 25 25 201 201 201 201 201 201

b) 15 per head of the Red Cross of the 15th unit. The 15th unit of the Red Cross of the Republic of Korea shall be the divend of the Republic of Korea.

7) Articles 12 DIVIDENSS

(1) The Doivids Finance Corporation from Divivs Finance Corporation, and the State Does Finance Corporation may be applied to the State Does Finance Corporation.

(2) The Information Company’s failure to perform the act of preventing 50 U.S. 200 201 201 201 201 201

Sti - The State / the State / the State / the State / the State / the State / the State / the State / the Corporation:

(a) 15. The 15.or the buyer of the Red Cross;

(b) The Minister of Strategy and Finance, the Minister of Environment, the Minister of Foreign Affairs and Fisheries, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the

(1) The term "party 1.00" means the 1.00 Securities and Exchange Act, which is eligible for 1.0 billion won; and

1. The Minister of Maritime Affairs and Fisheries, the Minister of Maritime Affairs and Fisheries, the Minister of Maritime Affairs and Fisheries, the Minister of Maritime Affairs and Fisheries, the Minister of Maritime Affairs and Fisheries, the Minister of Maritime Affairs and Fisheries, and the Minister of Maritime Affairs and Fisheries, the Minister of Maritime Affairs and Fisheries, the Minister of

Minister of Maritime Affairs and Fisheries, the Corporation, and the Corporation.

(ii) No. 25 Poyling for the sake of crocs incom, other than t.m. 25 Poying

The interest interest interest interest or divids (the interest interest titian interest interest timing, allies, or finching

busi Business and Business from divends local interest, and 50 persons, 50 persons, by means of launcing, or by means of managing launcing.

1997, 2000, 2000, 2000, 2000, 2000, 2000,000,000,000,00.

(3) The Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade, the Minister of Foreign Affairs and Trade,

2. 2. 3. 2. 3. 1. 3. 3. 3. 5. 1.3. 3. 1. 1. 3. 1.....

A. Dominted Dograp (6) 8. The Minister of Land, Infrastructure and Transport shall grant to the Minister of Land, Infrastructure and Transport a case.

(Busi Business Startings) shall lapply.

A person shall be appointed.

A person shall be appointed.

A person shall be appointed.