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1. The Defendant’s corporate tax withheld for the business year of 2007 for the Plaintiff A limited liability company on January 2, 2012, KRW 695,297,590, and KRW 208.
Reasons
1. Details of the disposition;
A. 1) Plaintiff A Limited Liability Company (hereinafter “Plaintiff A”)
(2) The Plaintiff is a limited liability company established under the Asset-Backed Securitization Act on August 26, 2004, and is located in Yeongdeungpo-gu Seoul Metropolitan Government (hereinafter “instant building”).
(2) On November 29, 1966, Plaintiff BMB (hereinafter “Plaintiff B”) owns 100% of the shares issued by Plaintiff A in its own name as a German limited company established for the purpose of managing investment funds under the Investment Act of Germany.
3) E (E, hereinafter referred to as “E”);
(2) around 202, the Plaintiff paid dividends and tax assessment 1) the total income accruing from the lease of the building of this case from September 2007 to October 2010 to KRW 124,587,520 (hereinafter “instant dividend income”) to E, while applying Article 10(2)(a) 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 Taxes on Income and on Capital between the Republic of Korea and the Federal Republic of Germany (hereinafter “Korea- Germany Tax Treaty”), the Plaintiff withheld corporate tax of KRW 5,63,069,105 and the local income tax of KRW 56,306,30 (the local income tax was the resident tax, but the local income tax was the resident tax) and remitted to the Defendant under the name of the Plaintiff’s account (the bank account of this case), the Plaintiff paid the remaining KRW 301,314,718,571, etc.
2. However, on January 2, 2012, the Defendant: (a) received the instant dividend income, failed to meet the requirements for the share ratio under Article 10(2)(a) of the Korea- Germany Tax Treaty; and (b) applied the limited tax rate of 15% under Article 10(2)(b) of the Korea- Germany Tax Treaty to Plaintiff A on January 2, 2012.