1. The Defendant’s dividend income for the business year 2002, Dec. 12, 2007, as against the Plaintiff, KRW 210,071,560, supra.

1. Details of the disposition;

A. UBS Capital B.V., which is a Netherlands, and Korea Confery (Luxbourg) in Korea, which is a Luxembourg corporate, established a consortium (hereinafter referred to as “UBS consortium”) by organizing a consortium, on June 19, 2001, Korea Conferboldings NVV (hereinafter referred to as “KCH”) (hereinafter referred to as the “Korea Confering”), which is an investment and manager of the Luxembourg, as well as S.A.R.L. L. L.R. L. L.C. L.R. L.R., UBS Capital, which is an investment and manager of the Luxembourg.

B. On July 12, 2001, KCH acquired 70,050,000 won as part of the manufacture and business of H&C stock companies, a domestic corporation, and established the Plaintiff for the purpose of producing and selling dry milk products and frozen foods by becoming 100% shareholders.

C. On January 6, 2003, the Plaintiff paid dividends of KRW 5,978,231,810 to KCH (hereinafter “instant dividend income”). Since KCH is a corporation located in the Belgium, the Plaintiff applied the limited tax rate of Article 10-15% between the Republic of Korea and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter “Korea-Belgium Tax Convention”), and paid KRW 815,213,430 as dividend income, KRW 81,521,340 as resident tax, respectively.

The Crine System and the Military Mutual-Aid Association established a special corporation for the purpose of taking over (hereinafter referred to as "SPC") by organizing a consortium.

마. 해태 SPC는 2005. 1. 12. KCH로부터 원고 주식의 100%인 2,810,000주를 334,459,577,000원에 양수하였고(이하, ‘이 사건 주식 양도소득’이라 한다), KCH는 한벨 조세협약 제13조 제3항의 주식 양도소득에 대한 소재지국 비과세 규정을 근거로 해태 SPC에게 법인세 비과세면제신청서를 제출하였고, 해태 SPC는 2005. 2. 피고에게 이를 제출하였다.

F. Thereafter, on April 4, 2005, GPC was merged with the Plaintiff.

G. The defendant, as a Belgium, KCH as a Belgium, is the Belgium Tax Convention.