In the operation of MNC`s subsidiaries, it is very important to recognize the differences in the socio-cultural, legal, technological, political, and accounting environment of each country. However, cultural differences are often overlooked in corporate management, although they can be critical factors in the successful management of human resources with diverse cultural backgrounds. Korean MNCs are representative examples of ethnocentric management that is highly dependent on expatriates and PCNs. Cultural differences, conflicts, and management difficulties are being studied from various aspects, focusing on subsidiaries of Korean MNCs in the United States and China. The number of Korean immigrants and subsidiaries in Germany is small compared to the United States or China, but is steadily increasing. As a result, many cultural conflicts and human resource management problems are emerging in subsidiaries of Korean MNCs in Germany. However, it is difficult to find empirical research on this. Focused on intercultural communication and competence, this study aims to conduct empirical research on awareness of cultural differences and conflicts within subsidiaries of Korean MNCs through surveys and interviews. It also aims to design training programs to develop intercultural sensitivity by emphasizing diversity and empathy. The final goal of this study is to enhance the shared understanding of the company’s members and to help the company’s sustainable human resource management. This paper introduces the research background, topic, and methodology of the ongoing research.