In the sentence, "Woher hat sie die Schuhe?" which means "Where does she have the shoes from?", shouldn't the pronoun sie take the dative case? As Die Schuhe is the direct object, it is taking the Accusative case. The dative case of the pronoun she is ihr in German; therefore, wouldn't the correct sentence will be "Woher hast ihr die Schuhe?"
I got this example from here.
I am still a student in the German language, therefore, I know that I am wrong with my idea, but I want to understand the reason behind it.