This paper provides a fully abstract semantics for value-passing CCS for trees (VCCTS). The operational semantics is given both in terms of a reduction semantics and in terms of a labelled transition semantics. The labelled transition semantics is non-sequential, allowing more than one action occurring simultaneously. We develop the theory of behavioral equivalence by introducing both weak barbed congruence and weak bisimilarity. In particular, we show that weak barbed congruence coincides with weak bisimilarity on image-finite processes. This is the first such result for a concurrent model with tree structures. Distributed systems can be naturally modeled by means of this graph-based system, and some examples are given to illustrate this.