pair_id
string
label
int64
pair_type
string
pair_subtype
string
a_doc_id
string
a_snippet_id
int64
a_text_type
string
a_text
string
b_doc_id
string
b_snippet_id
int64
b_text_type
string
b_text
string
a_metadata
unknown
b_metadata
unknown
pos-16700
1
positive
sentence_translation
7775
null
sentence
μ΄λŠ” μ‚° 업계가 일반 업쒅에 μžˆμ–΄ KERTκ°œλ…κ³Ό κ·Έλ₯Ό 기초둜 ν•œ 고정사업μž₯의 μ†Œλ“κΈˆμ•‘μ„ μ‚°μ •ν•˜λŠ” 것에 λŒ€ν•΄μ„œ λ‚©μ„Έν˜‘λ ₯λΉ„μš© 등을 이유둜 λ°˜λŒ€λ₯Ό ν•˜κ³  μžˆλŠ” κ²ƒκ³ΌλŠ” 사뭇 λŒ€μ‘°λ₯Ό μ΄λ£¨λŠ” 뢀뢄이닀.
7775
null
translation
This is in contrast to the industry's opposition to the KERT concept and the calculation of income amounts of the permanent establishment based on it, citing tax cooperation costs.
{}
{}
pos-16701
1
positive
translation_chunk_internal
7775
0
translation_chunk
This is in contrast to the industry's opposition to the KERT concept and the calculation
7775
1
translation_chunk
of income amounts of the permanent establishment based on it, citing tax cooperation costs.
{}
{}
pos-16702
1
positive
sentence_chunk_internal
7776
0
sentence_chunk
μ‹œμ‚¬μ  미ꡭ은 λ³΄ν—˜λ²”μ£„μ— λŒ€μ‘ν•˜κΈ° μœ„ν•œ μ—°λ°©λ³΄ν—˜λ°©μ§€λ²•μ„ μ œμ •ν•˜μ—¬ μš΄μ˜ν•˜κ³  있으
7776
1
sentence_chunk
λ©°, 독일과 μ˜€μŠ€νŠΈλ¦¬μ•„λŠ” λ³΄ν—˜μ‚¬κΈ°μ£„λ₯Ό ν˜•λ²•μ— νŽΈμž…ν•˜κ³  λ³΄ν—˜λ‚¨μš©μ£„λ‘œ κ·œμ •ν•˜κ³  μžˆλ‹€.
{}
{}
pos-16703
1
positive
sentence_translation
7776
null
sentence
μ‹œμ‚¬μ  미ꡭ은 λ³΄ν—˜λ²”μ£„μ— λŒ€μ‘ν•˜κΈ° μœ„ν•œ μ—°λ°©λ³΄ν—˜λ°©μ§€λ²•μ„ μ œμ •ν•˜μ—¬ μš΄μ˜ν•˜κ³  있으 λ©°, 독일과 μ˜€μŠ€νŠΈλ¦¬μ•„λŠ” λ³΄ν—˜μ‚¬κΈ°μ£„λ₯Ό ν˜•λ²•μ— νŽΈμž…ν•˜κ³  λ³΄ν—˜λ‚¨μš©μ£„λ‘œ κ·œμ •ν•˜κ³  μžˆλ‹€.
7776
null
translation
Implications The United States has enacted and operated a federal insurance prevention law to respond to insurance crimes, and Germany and Austria incorporate insurance fraud into the criminal law and define it as insurance abuse.
{}
{}
pos-16704
1
positive
translation_chunk_internal
7776
0
translation_chunk
Implications The United States has enacted and operated a federal insurance prevention law to respond to insurance
7776
1
translation_chunk
crimes, and Germany and Austria incorporate insurance fraud into the criminal law and define it as insurance abuse.
{}
{}
pos-16705
1
positive
sentence_translation
7777
null
sentence
μ•‘μˆ˜κ°€ 맀우 ν¬κ±°λ‚˜ λ˜λŠ” 기타 μ‚¬μ•ˆμ΄ μ—„μ€‘ν•œ κ²½μš°μ—λŠ” 5λ…„ 이상 10λ…„ μ΄ν•˜μ˜ μœ κΈ°μ§•μ—­μ— μ²˜ν•œλ‹€.
7777
null
translation
If the amount is very large or other matters are serious, they shall be sentenced to imprisonment for no less than 5 years and not more than 10 years.
{}
{}
pos-16706
1
positive
sentence_chunk_internal
7778
0
sentence_chunk
제1μ‘° 이 법은 λ³΄ν—˜μ‚¬κΈ°ν–‰μœ„μ˜ 쑰사 λ°©μ§€ μ²˜λ²Œμ— κ΄€ν•œ 사항을 μ •ν•¨μœΌλ‘œμ¨ λ³΄ν—˜κ³„μ•½μž, 피보 ν—˜μž, κ·Έ
7778
1
sentence_chunk
λ°–μ˜ μ΄ν•΄κ΄€κ³„μΈμ˜ κΆŒμ΅μ„ λ³΄ν˜Έν•˜κ³  λ³΄ν—˜μ—…μ˜ κ±΄μ „ν•œ μœ‘μ„±κ³Ό ꡭ민의 볡리증진에 이바지 함을 λͺ©μ μœΌλ‘œ ν•œλ‹€.
{}
{}
pos-16707
1
positive
sentence_translation
7778
null
sentence
제1μ‘° 이 법은 λ³΄ν—˜μ‚¬κΈ°ν–‰μœ„μ˜ 쑰사 λ°©μ§€ μ²˜λ²Œμ— κ΄€ν•œ 사항을 μ •ν•¨μœΌλ‘œμ¨ λ³΄ν—˜κ³„μ•½μž, 피보 ν—˜μž, κ·Έ λ°–μ˜ μ΄ν•΄κ΄€κ³„μΈμ˜ κΆŒμ΅μ„ λ³΄ν˜Έν•˜κ³  λ³΄ν—˜μ—…μ˜ κ±΄μ „ν•œ μœ‘μ„±κ³Ό ꡭ민의 볡리증진에 이바지 함을 λͺ©μ μœΌλ‘œ ν•œλ‹€.
7778
null
translation
Article 1 The purpose of this Act is to protect the rights and interests of policyholders, insured persons, and other interested parties by prescribing matters concerning the prevention of investigation into insurance fraud and to contribute to the sound development of the insurance industry and the promotion of the we...
{}
{}
pos-16708
1
positive
translation_chunk_internal
7778
0
translation_chunk
Article 1 The purpose of this Act is to protect the rights and interests of policyholders, insured persons, and
7778
1
translation_chunk
other interested parties by prescribing matters concerning the prevention of investigation into insurance fraud and
{}
{}
pos-16709
1
positive
translation_chunk_internal
7778
0
translation_chunk
Article 1 The purpose of this Act is to protect the rights and interests of policyholders, insured persons, and
7778
2
translation_chunk
to contribute to the sound development of the insurance industry and the promotion of the welfare of the people.
{}
{}
pos-16710
1
positive
translation_chunk_internal
7778
1
translation_chunk
other interested parties by prescribing matters concerning the prevention of investigation into insurance fraud and
7778
2
translation_chunk
to contribute to the sound development of the insurance industry and the promotion of the welfare of the people.
{}
{}
pos-16711
1
positive
sentence_translation
7779
null
sentence
μ±„νƒλœ λ°°λΆ„ 방법은 κ·Έ κ²°κ³Όκ°€ 본쑰에 ν¬ν•¨λœ 원칙에 μ ν•©ν•œ 것이어야 ν•œλ‹€.
7779
null
translation
The adopted allocation method shall be appropriate for the principles contained in this section with the results thereof.
{}
{}
pos-16712
1
positive
sentence_chunk_internal
7780
0
sentence_chunk
ν† λ‘ μ΄ˆμ•ˆμ— μ˜ν•˜λ©΄ λ³΄ν—˜μ—…μ˜ 경우 OECD λͺ¨λΈμ‘°μ„Έμ‘°μ•½μ˜ 제7μ‘° 제2ν•­ 의
7780
1
sentence_chunk
κ·œμ •μ— 따라 이읡을 고정사업μž₯에 κ·€μ†μ‹œν‚¬ 수 μžˆλ‹€κ³  보고 μžˆλŠ” 것 κ°™λ‹€.
{}
{}
pos-16713
1
positive
sentence_translation
7780
null
sentence
ν† λ‘ μ΄ˆμ•ˆμ— μ˜ν•˜λ©΄ λ³΄ν—˜μ—…μ˜ 경우 OECD λͺ¨λΈμ‘°μ„Έμ‘°μ•½μ˜ 제7μ‘° 제2ν•­ 의 κ·œμ •μ— 따라 이읡을 고정사업μž₯에 κ·€μ†μ‹œν‚¬ 수 μžˆλ‹€κ³  보고 μžˆλŠ” 것 κ°™λ‹€.
7780
null
translation
According to the draft debate, the insurance industry seems to believe that profits can be attributed to permanent establishments in accordance with Article 7 (2) of the OECD Model Tax Convention.
{}
{}
pos-16714
1
positive
translation_chunk_internal
7780
0
translation_chunk
According to the draft debate, the insurance industry seems to believe that profits can be attributed
7780
1
translation_chunk
to permanent establishments in accordance with Article 7 (2) of the OECD Model Tax Convention.
{}
{}
pos-16715
1
positive
sentence_translation
7781
null
sentence
νŠΉμ • λ³΄ν—˜ 사업이 ν•œ κ°€μ§€ 이상 의 KERT κΈ°λŠ₯을 κ°€μ§€κ³  μžˆμ„ 수 μžˆλ‹€.
7781
null
translation
A particular insurance business may have more than one KERT function.
{}
{}
pos-16716
1
positive
sentence_translation
7782
null
sentence
κΈˆμ΄λ‚˜ 주식맀맀와 λ³΄μœ μ— λŒ€ν•΄μ„œλŠ” μ„ΈκΈˆμ„ λΆ€κ³Όν•˜μ§€ μ•ŠλŠ”λ‹€.
7782
null
translation
No taxes are imposed on gold or stock trading and holdings.
{}
{}
pos-16717
1
positive
sentence_translation
7783
null
sentence
μ›μ²œμ΄ ꡭ내인지 ꡭ외인지λ₯Ό λΆˆλ¬Έν•˜κ³  거주자의 μ „μ„Έκ³„μ†Œλ“μ— λŒ€ν•΄ κ³Όμ„Έν•œλ‹€.
7783
null
translation
Tax is levied on the worldwide income of residents, regardless of whether the source is domestic or foreign.
{}
{}
pos-16718
1
positive
sentence_translation
7784
null
sentence
ν™μ½©μ—λŠ” μ›μ²œμ§•μˆ˜μ œλ„κ°€ μ—†μ§€λ§Œ νŠΉλ³„ μ‚¬μš©λ£Œλ‚˜ λΉ„κ±°μ£ΌμžμΈ μ—°μ˜ˆμΈ λ˜λŠ” μš΄λ™μ„ μˆ˜μ—κ²Œ μ§€κΈ‰ν•˜λŠ” κ³΅μ—°λ£Œμ— λŒ€ν•΄μ„œλŠ” μ˜ˆμ™Έμ μœΌλ‘œ μ›μ²œμ§•μˆ˜μ œλ„κ°€ μ‘΄μž¬ν•œλ‹€.
7784
null
translation
Although Hong Kong does not have a withholding system, there is an exceptional withholding system for special usage fees or performance fees paid to non-residents such as entertainers or athletes.
{}
{}
pos-16719
1
positive
translation_chunk_internal
7784
0
translation_chunk
Although Hong Kong does not have a withholding system, there is an exceptional withholding system
7784
1
translation_chunk
for special usage fees or performance fees paid to non-residents such as entertainers or athletes.
{}
{}
pos-16720
1
positive
sentence_translation
7785
null
sentence
AOAκ°€ μ œμ‹œν•˜κ³  μžˆλŠ” 기쀀을 μ„ λ³„ν•˜κ³  λ³΄μ™„ν•˜μ—¬ μ‚¬μš©ν•˜κ³  μžˆλŠ” μ…ˆμ΄λ‹€.
7785
null
translation
The standards presented by AOA are being selected and improved upon.
{}
{}
pos-16721
1
positive
sentence_translation
7786
null
sentence
AOA에 μ˜ν•˜λ©΄ 은행지점에 λŒ€ν•œ 이읡의 귀속은 독립기업원칙에 κ·Όκ±°ν•˜μ—¬ λ‹€μŒ κ³Ό 같이 이루어진닀.
7786
null
translation
According to AOA, the allocation of profits to bank branches is carried out based on the principle of independent enterprises as follows.
{}
{}
pos-16722
1
positive
sentence_translation
7787
null
sentence
동법 동쑰 β‘‘ 제1ν•­μ˜ κ·œμ •μ— μ˜ν•œ κ΅­μ™Έμ§€λ°°μ£Όμ£Όμ˜ μΆœμžμ§€λΆ„μ— λŒ€ν•œ μ°¨μž…κΈˆμ˜ λ°°μˆ˜λŠ” μ—…μ’…λ³„λ‘œ κ΅¬λΆ„ν•˜μ—¬ λ”°λ‘œ λŒ€ν†΅λ Ήλ ΉμœΌλ‘œ μ •ν•  수 μžˆλ‹€.
7787
null
translation
The multiple of borrowings from foreign controlling shareholders' equity interests pursuant to Paragraph (1) of Article 2 of the same Act may be separately determined by Presidential Decree depending on the type of business.
{}
{}
pos-16723
1
positive
translation_chunk_internal
7787
0
translation_chunk
The multiple of borrowings from foreign controlling shareholders' equity interests pursuant to Paragraph (1) of
7787
1
translation_chunk
Article 2 of the same Act may be separately determined by Presidential Decree depending on the type of business.
{}
{}
pos-16724
1
positive
sentence_chunk_internal
7788
0
sentence_chunk
μŠ€μœ„μŠ€ κΈˆμœ΅μ‹œμž₯κ°λ…μœ„μ›νšŒλŠ” μ§€λ‚œ 2018λ…„ ν† ν°μ˜ μœ ν˜•μ„ λΆ„λ₯˜ν•˜κ³  이에 μ μš©ν• 
7788
1
sentence_chunk
λ²•κ·œμ œμ •μ„ μœ„ν•œ κ°€μ΄λ“œλΌμΈμ„ λ§Œλ“€μ–΄ ICO와 블둝체인 μ‚°μ—… μ§„ν₯을 도λͺ¨ν•˜μ˜€ λ‹€.
{}
{}
pos-16725
1
positive
sentence_translation
7788
null
sentence
μŠ€μœ„μŠ€ κΈˆμœ΅μ‹œμž₯κ°λ…μœ„μ›νšŒλŠ” μ§€λ‚œ 2018λ…„ ν† ν°μ˜ μœ ν˜•μ„ λΆ„λ₯˜ν•˜κ³  이에 μ μš©ν•  λ²•κ·œμ œμ •μ„ μœ„ν•œ κ°€μ΄λ“œλΌμΈμ„ λ§Œλ“€μ–΄ ICO와 블둝체인 μ‚°μ—… μ§„ν₯을 도λͺ¨ν•˜μ˜€ λ‹€.
7788
null
translation
In 2018, the Swiss Financial Market Supervisory Authority classified the types of tokens and created guidelines for legislation to be applied to them to promote the ICO and blockchain industry.
{}
{}
pos-16726
1
positive
translation_chunk_internal
7788
0
translation_chunk
In 2018, the Swiss Financial Market Supervisory Authority classified the types of tokens and
7788
1
translation_chunk
created guidelines for legislation to be applied to them to promote the ICO and blockchain industry.
{}
{}
pos-16727
1
positive
sentence_translation
7789
null
sentence
μ¦κΆŒν˜• 토큰은 주식, μ±„κΆŒ λ“± μœ κ°€μ¦κΆŒκ³Ό 같은 μš©λ„λ‘œ μΈμ •λ˜κΈ° λ•Œλ¬Έμ— 법적 규제λ₯Ό λ°›μ•„μ•Ό ν•œλ‹€.
7789
null
translation
Securities-type tokens are recognized for the same purpose as securities such as stocks and bonds, so they must be subject to legal regulations.
{}
{}
pos-16728
1
positive
sentence_chunk_internal
7790
0
sentence_chunk
μ¦κΆŒν˜•/μžμ‚°ν˜• 토큰은 β€œν† ν° λ°œν–‰μžμ˜ 뢀채 λ˜λŠ” 지뢄이 λ©°, 블둝체인상 μ—°λ™λ˜λŠ” λ””μ§€ν„Έ μžμ‚°μœΌλ‘œμ„œ μ¦κΆŒβ‹…νŒŒμƒμƒν’ˆ
7790
1
sentence_chunk
λ“±κ³Ό μœ μ‚¬ν•œ 면이 μžˆλŠ” κ²ƒβ€μœΌλ‘œ μ •μ˜λ  수 있으며, 이 λ•Œμ˜ μ†Œμœ κΆŒμ€ 토큰에 μ—°κ³„λœ μ‹€μ œ μžμ‚°μ˜ μ†Œμœ κΆŒμ„ μ˜λ―Έν•œλ‹€.
{}
{}
pos-16729
1
positive
sentence_translation
7790
null
sentence
μ¦κΆŒν˜•/μžμ‚°ν˜• 토큰은 β€œν† ν° λ°œν–‰μžμ˜ 뢀채 λ˜λŠ” 지뢄이 λ©°, 블둝체인상 μ—°λ™λ˜λŠ” λ””μ§€ν„Έ μžμ‚°μœΌλ‘œμ„œ μ¦κΆŒβ‹…νŒŒμƒμƒν’ˆ λ“±κ³Ό μœ μ‚¬ν•œ 면이 μžˆλŠ” κ²ƒβ€μœΌλ‘œ μ •μ˜λ  수 있으며, 이 λ•Œμ˜ μ†Œμœ κΆŒμ€ 토큰에 μ—°κ³„λœ μ‹€μ œ μžμ‚°μ˜ μ†Œμœ κΆŒμ„ μ˜λ―Έν•œλ‹€.
7790
null
translation
Securities/assets tokens can be defined as "debt or equity of token issuers and are digital assets linked on the blockchain and have similar aspects to securities and derivatives." Ownership at this time means ownership of actual assets linked to tokens.
{}
{}
pos-16730
1
positive
translation_chunk_internal
7790
0
translation_chunk
Securities/assets tokens can be defined as "debt or equity of token issuers and are digital assets linked on the blockchain and
7790
1
translation_chunk
have similar aspects to securities and derivatives." Ownership at this time means ownership of actual assets linked to tokens.
{}
{}
pos-16731
1
positive
sentence_chunk_internal
7791
0
sentence_chunk
μ΄μ „μ—λŠ” 배당상당앑에 λŒ€ν•˜μ—¬ μΌλΆ€μ—μ„œλŠ” λ°°λ‹ΉμœΌλ‘œ 보아 ν•΄λ‹Ή 외ꡭ법인에 λŒ€ν•˜μ—¬ μ›μ²œμ§•μˆ˜λ₯Ό ν•˜μ—¬μ•Ό
7791
1
sentence_chunk
ν•˜λŠ” κ²ƒμœΌλ‘œ 보기도 ν•˜μ˜€μœΌλ‚˜ μ΄λŸ¬ν•œ 과세방법이 λͺ…ν™•ν•œ κ²ƒμœΌλ‘œ μΈμ‹λ˜μ–΄ μžˆμ—ˆλ˜ 것은 μ•„λ‹ˆμ—ˆλ‹€.
{}
{}
pos-16732
1
positive
sentence_translation
7791
null
sentence
μ΄μ „μ—λŠ” 배당상당앑에 λŒ€ν•˜μ—¬ μΌλΆ€μ—μ„œλŠ” λ°°λ‹ΉμœΌλ‘œ 보아 ν•΄λ‹Ή 외ꡭ법인에 λŒ€ν•˜μ—¬ μ›μ²œμ§•μˆ˜λ₯Ό ν•˜μ—¬μ•Ό ν•˜λŠ” κ²ƒμœΌλ‘œ 보기도 ν•˜μ˜€μœΌλ‚˜ μ΄λŸ¬ν•œ 과세방법이 λͺ…ν™•ν•œ κ²ƒμœΌλ‘œ μΈμ‹λ˜μ–΄ μžˆμ—ˆλ˜ 것은 μ•„λ‹ˆμ—ˆλ‹€.
7791
null
translation
Previously, some viewed the amount equivalent to dividends as subject to withholding tax for the foreign corporation in question, but it was not recognized that this taxation method was clear.
{}
{}
pos-16733
1
positive
translation_chunk_internal
7791
0
translation_chunk
Previously, some viewed the amount equivalent to dividends as subject to withholding tax for the
7791
1
translation_chunk
foreign corporation in question, but it was not recognized that this taxation method was clear.
{}
{}
pos-16734
1
positive
sentence_chunk_internal
7792
0
sentence_chunk
κ·Έ 외에 μ†Œκ·œλͺ¨ 개방경제인 ν•œκ΅­μ˜ 상황을 λ°˜μ˜ν•˜μ—¬ 제둜 금리 μƒν™©μ—μ„œ 유효 μ—°λ°©κΈ°κΈˆκΈˆλ¦¬λ₯Ό μΆ”μ •ν•˜κΈ° μœ„ν•΄
7792
1
sentence_chunk
Wu-Xia에 μ˜ν•΄ μ œμ‹œλœ Shadow federal funds rate와 λ³€λ™μ„±μ§€μˆ˜λ₯Ό ν•¨κ»˜ κ³ λ €ν•˜μ˜€λ‹€.
{}
{}
pos-16735
1
positive
sentence_translation
7792
null
sentence
κ·Έ 외에 μ†Œκ·œλͺ¨ 개방경제인 ν•œκ΅­μ˜ 상황을 λ°˜μ˜ν•˜μ—¬ 제둜 금리 μƒν™©μ—μ„œ 유효 μ—°λ°©κΈ°κΈˆκΈˆλ¦¬λ₯Ό μΆ”μ •ν•˜κΈ° μœ„ν•΄ Wu-Xia에 μ˜ν•΄ μ œμ‹œλœ Shadow federal funds rate와 λ³€λ™μ„±μ§€μˆ˜λ₯Ό ν•¨κ»˜ κ³ λ €ν•˜μ˜€λ‹€.
7792
null
translation
Other than that taking into account the situation in Korea as a small open economy, we considered both the Shadow federal funds rate and the volatility index presented by Wu-Xia to estimate the effective federal funds rate at zero interest rates.
{}
{}
pos-16736
1
positive
translation_chunk_internal
7792
0
translation_chunk
Other than that taking into account the situation in Korea as a small open economy, we considered both the Shadow federal
7792
1
translation_chunk
funds rate and the volatility index presented by Wu-Xia to estimate the effective federal funds rate at zero interest rates.
{}
{}
pos-16737
1
positive
sentence_chunk_internal
7793
0
sentence_chunk
κ·Έλž˜ν”„ (a)λ₯Ό 보면 뢄석 κΈ°κ°„ λ™μ•ˆ μ„Έ λ³€μˆ˜λŠ” μœ μ‚¬ν•œ 좔이λ₯Ό 보이고 있으며, ν…μŠ€νŠΈ
7793
1
sentence_chunk
λ§ˆμ΄λ‹ 에 κΈ°λ°˜ν•œ κΈ°μ‘°κ°€ 금리처럼 톡화정책을 잘 λ°˜μ˜ν•˜κ³  μžˆμŒμ„ μ•Œ 수 μžˆλ‹€.
{}
{}
pos-16738
1
positive
sentence_translation
7793
null
sentence
κ·Έλž˜ν”„ (a)λ₯Ό 보면 뢄석 κΈ°κ°„ λ™μ•ˆ μ„Έ λ³€μˆ˜λŠ” μœ μ‚¬ν•œ 좔이λ₯Ό 보이고 있으며, ν…μŠ€νŠΈ λ§ˆμ΄λ‹ 에 κΈ°λ°˜ν•œ κΈ°μ‘°κ°€ 금리처럼 톡화정책을 잘 λ°˜μ˜ν•˜κ³  μžˆμŒμ„ μ•Œ 수 μžˆλ‹€.
7793
null
translation
Examining graph (a), it is evident that the three variables exhibit similar trends throughout the analysis period, indicating that the keynote, based on text mining, effectively reflects monetary policy, such as interest rates.
{}
{}
pos-16739
1
positive
translation_chunk_internal
7793
0
translation_chunk
Examining graph (a), it is evident that the three variables exhibit similar trends throughout the analysis period,
7793
1
translation_chunk
indicating that the keynote, based on text mining, effectively reflects monetary policy, such as interest rates.
{}
{}
pos-16740
1
positive
sentence_translation
7794
null
sentence
톡화정책 기쑰의 경우 μŒμˆ˜κ°€ μ‘΄μž¬ν•˜κΈ° λ•Œλ¬Έμ— 둜그λ₯Ό μ·¨ν•  수 μ—†λ‹€.
7794
null
translation
In terms of the monetary policy stance, it is not possible to take the logarithm because of the presence of negative numbers.
{}
{}
pos-16741
1
positive
sentence_chunk_internal
7795
0
sentence_chunk
μŸμ μ°¨μž…κΈˆμ€ μƒν™˜κΈ°κ°„μ΄ μž₯κΈ°κ°„μ΄λ―€λ‘œ 사싀상 자본금의 성격이 있고, ꡭ외지배주주인 청ꡬ외법인이 주식 λ“±μœΌλ‘œ μΆœμžν•œ κΈˆμ•‘μ˜
7795
1
sentence_chunk
27.4λ°°μ΄λ―€λ‘œ μœ„ κ΅­μ œμ‘°μ„Έμ‘°μ •μ— κ΄€ν•œ 법λ₯  제14μ‘° 제1ν•­μ˜ κ·œμ •μ— μ˜ν•΄ μ§€κΈ‰μ΄μžμ˜ μ†κΈˆλΆ€μΈμš”κ±΄μ„ μΆ©μ‘±ν•œ 것”이라고 νŒλ‹¨ν–ˆλ‹€.
{}
{}
pos-16742
1
positive
sentence_translation
7795
null
sentence
μŸμ μ°¨μž…κΈˆμ€ μƒν™˜κΈ°κ°„μ΄ μž₯κΈ°κ°„μ΄λ―€λ‘œ 사싀상 자본금의 성격이 있고, ꡭ외지배주주인 청ꡬ외법인이 주식 λ“±μœΌλ‘œ μΆœμžν•œ κΈˆμ•‘μ˜ 27.4λ°°μ΄λ―€λ‘œ μœ„ κ΅­μ œμ‘°μ„Έμ‘°μ •μ— κ΄€ν•œ 법λ₯  제14μ‘° 제1ν•­μ˜ κ·œμ •μ— μ˜ν•΄ μ§€κΈ‰μ΄μžμ˜ μ†κΈˆλΆ€μΈμš”κ±΄μ„ μΆ©μ‘±ν•œ 것”이라고 νŒλ‹¨ν–ˆλ‹€.
7795
null
translation
Because the issued loan has a long repayment period, it is actually capital, and 27.4 times the amount invested by a foreign controlling shareholder, a non-claimer corporation, in stocks, it was judged that it met the requirements for non-inclusion of deductions under Article 14 (1) of the International Tax Adjustment ...
{}
{}
pos-16743
1
positive
translation_chunk_internal
7795
0
translation_chunk
Because the issued loan has a long repayment period, it is actually capital, and 27.4 times the amount invested
7795
1
translation_chunk
by a foreign controlling shareholder, a non-claimer corporation, in stocks, it was judged that it met the
{}
{}
pos-16744
1
positive
translation_chunk_internal
7795
0
translation_chunk
Because the issued loan has a long repayment period, it is actually capital, and 27.4 times the amount invested
7795
2
translation_chunk
requirements for non-inclusion of deductions under Article 14 (1) of the International Tax Adjustment Act.
{}
{}
pos-16745
1
positive
translation_chunk_internal
7795
1
translation_chunk
by a foreign controlling shareholder, a non-claimer corporation, in stocks, it was judged that it met the
7795
2
translation_chunk
requirements for non-inclusion of deductions under Article 14 (1) of the International Tax Adjustment Act.
{}
{}
pos-16746
1
positive
sentence_translation
7796
null
sentence
유자인 고정사업μž₯의 μž₯뢀에 κΈ°λ‘ν•˜λ„λ‘ ν•˜κ³ , λ‹Ήν•΄ κΈ°μ—…μ˜ λ‹€λ₯Έ 사업μž₯이 μˆ˜ν–‰ν•œ κΈ°λŠ₯에 λŒ€ν•˜μ—¬λŠ” 독립기업간 보수λ₯Ό μ§€κΈ‰ν•˜λŠ” κ²ƒμœΌλ‘œ λ³Έλ‹€.
7796
null
translation
It shall be recorded in the books of the permanent establishment, which is the owner, and the functions performed by other establishments of the relevant enterprise shall be deemed to be paid between independent enterprises.
{}
{}
pos-16747
1
positive
translation_chunk_internal
7796
0
translation_chunk
It shall be recorded in the books of the permanent establishment, which is the owner, and the functions performed
7796
1
translation_chunk
by other establishments of the relevant enterprise shall be deemed to be paid between independent enterprises.
{}
{}
pos-16748
1
positive
sentence_translation
7797
null
sentence
μ΄λŸ¬ν•œ 점은 KERTκΈ°λŠ₯ κ°œλ…μ— μž…κ°ν•œ κΈ°λŠ₯적으둜 λ…λ¦½ν•œ 싀체 접근방법을 μ‚¬μš©ν•˜λŠ” 것이 κ³€λž€ν•˜λ‹€λŠ” 지적이 섀득λ ₯ 을 κ°–κ²Œ ν•œλ‹€.
7797
null
translation
This makes it convincing to point out that it is difficult to use a functionally independent entity approach based on the concept of KERT function.
{}
{}
pos-16749
1
positive
sentence_chunk_internal
7798
0
sentence_chunk
포트폴 리였의 경제적 μ†Œμœ μžλ₯Ό μ‹€μ œ κ΅¬λΆ„ν•˜λŠ” 데 μžˆμ–΄ 각 ν¬νŠΈν΄λ¦¬μ˜€μ— μžˆμ–΄ KERT의
7798
1
sentence_chunk
κΈ°λŠ₯을 λ‹΄λ‹Ήν•˜λŠ” 사업μž₯이 어디인지λ₯Ό λΆ„κ°„ν•˜λŠ” 것은 맀우 μ–΄λ €μš΄ 일인 것이닀.
{}
{}
pos-16750
1
positive
sentence_translation
7798
null
sentence
포트폴 리였의 경제적 μ†Œμœ μžλ₯Ό μ‹€μ œ κ΅¬λΆ„ν•˜λŠ” 데 μžˆμ–΄ 각 ν¬νŠΈν΄λ¦¬μ˜€μ— μžˆμ–΄ KERT의 κΈ°λŠ₯을 λ‹΄λ‹Ήν•˜λŠ” 사업μž₯이 어디인지λ₯Ό λΆ„κ°„ν•˜λŠ” 것은 맀우 μ–΄λ €μš΄ 일인 것이닀.
7798
null
translation
It is very difficult to tell which workplace is responsible for the functioning of KERT in each portfolio when it comes to actually distinguishing the economic owners of portfolios.
{}
{}
pos-16751
1
positive
translation_chunk_internal
7798
0
translation_chunk
It is very difficult to tell which workplace is responsible for the functioning of KERT in
7798
1
translation_chunk
each portfolio when it comes to actually distinguishing the economic owners of portfolios.
{}
{}
pos-16752
1
positive
sentence_translation
7799
null
sentence
ν˜„μž¬λŠ” μ£Όμš” κ΅­λ‚΄μ™Έ κΈˆμœ΅κΈ°κ΅¬κ°€ μƒν•˜μ΄μ— μ§‘μ€‘λ˜μ–΄ μžˆμ–΄ κΈˆμœ΅ν—ˆλΈŒλ‘œμ„œμ˜ μž…μ§€κ°€ 이미 ν™•λ¦½λ˜μ–΄ μžˆλ‹€.
7799
null
translation
At present, Shanghai has already established itself as a financial hub, with major domestic and foreign financial institutions concentrated in the city.
{}
{}
pos-16753
1
positive
sentence_translation
7800
null
sentence
톡화정책과 μ£Όνƒμ‹œμž₯: λΆ€ν˜Έμ œμ•½μ„ μ΄μš©ν•œ λ² μ΄μ§€μ•ˆ VAR뢄석
7800
null
translation
Monetary policy and housing market: Bayesian VAR analysis using sign constraints
{}
{}
pos-16754
1
positive
sentence_translation
7801
null
sentence
νŽ€λ“œ κ³Όμ„Έ 문제점 μœ λŸ½μ—°ν•©μ€ β€œμ–‘λ„μ„± 증ꢌ의 μ§‘ν•©νˆ¬μžκΈ°κ΅¬ 지침”을 1985λ…„ μΆœλ²”μ‹œμΌ°λ‹€.
7801
null
translation
The European Union introduced the "Guidelines for Collective Investment Schemes for Transferable Securities" in 1985 to address taxation issues related to funds.
{}
{}
pos-16755
1
positive
translation_chunk_internal
7801
0
translation_chunk
The European Union introduced the "Guidelines for Collective Investment Schemes
7801
1
translation_chunk
for Transferable Securities" in 1985 to address taxation issues related to funds.
{}
{}
pos-16756
1
positive
sentence_translation
7802
null
sentence
μ΄λŠ” νŠΉμ • κΈˆμœ΅μƒν’ˆμ˜ 전체 리슀크λ₯Ό 1개의 μž₯μ†Œμ—μ„œ μ§‘μ€‘μ μœΌλ‘œ κ΄€λ¦¬ν•˜λŠ” ν˜•νƒœμ΄λ‹€.
7802
null
translation
This is a form of intensive management of the overall risk of a particular financial product in one place.
{}
{}
pos-16757
1
positive
sentence_translation
7803
null
sentence
ν†΅ν•©κ±°λž˜λͺ¨λΈμ€ 24μ‹œκ°„κ±°λž˜ ν˜•νƒœμ΄λ©°, ν•œ 지점이 ν•˜ 던 업무λ₯Ό ν•˜λ£¨ 쀑 μ–΄λ–€ μ‹œκ°„μ΄ 였면 ν†΅μ§Έλ‘œ λ‹€λ₯Έ 지점에 μ΄μ „ν•˜μ—¬ ν•˜λ„λ‘ ν•˜λŠ” 방법이닀.
7803
null
translation
The integrated transaction model is a 24-hour transaction type, and it is a method of transferring the entire work done by one branch to another branch at a certain time of day.
{}
{}
pos-16758
1
positive
translation_chunk_internal
7803
0
translation_chunk
The integrated transaction model is a 24-hour transaction type, and it is a method of
7803
1
translation_chunk
transferring the entire work done by one branch to another branch at a certain time of day.
{}
{}
pos-16759
1
positive
sentence_translation
7804
null
sentence
ν•΄λ‹Ή μ§€μ—­μ—μ„œ 거래될 λ•Œμ—λŠ” ν•΄λ‹Ή μ§€μ μ˜ μž₯뢀에 재고둜 κΈ°μž₯된 λ‹€.
7804
null
translation
When traded in the area, it shall be recorded in the books of the relevant branch as inventory.
{}
{}
pos-16760
1
positive
sentence_translation
7805
null
sentence
κ΅­μ œμ‘°μ„ΈλΆ„μ•Όμ—μ„œ 특히 λ¬Έμ œκ°€ λ˜λŠ” κΈˆμœ΅μƒν’ˆμž„μ„ κ³ λ €ν•˜μ—¬ μ•žμœΌλ‘œμ˜ λ…Όμ˜λŠ” 투자자λ₯Ό 외ꡭ법인에 ν•œμ •ν•œλ‹€.
7805
null
translation
Because it is a financial product that poses particular challenges in the international tax field, future discussions will restrict investors to foreign corporations.
{}
{}
pos-16761
1
positive
translation_chunk_internal
7805
0
translation_chunk
Because it is a financial product that poses particular challenges in the international
7805
1
translation_chunk
tax field, future discussions will restrict investors to foreign corporations.
{}
{}
pos-16762
1
positive
sentence_translation
7806
null
sentence
λ§Žμ€ 경우 TRS κ΅¬μž…ν•˜μ§€λ§Œ 이것이 ν•΄λ‹Ή κ±°λž˜μ—μ„œ λ°˜λ“œμ‹œ μš”κ΅¬λ˜λŠ” 쑰건은 μ•„λ‹ˆλ‹€.
7806
null
translation
In many cases, TRS is purchased, but it is not a mandatory requirement for the transaction.
{}
{}
pos-16763
1
positive
sentence_chunk_internal
7807
0
sentence_chunk
법인세법상 μ†Œλ“ μ’…λ₯˜μ˜ ꡬ뢄은 μ†Œλ“μ„Έλ²•μ— λΉ„ν•˜μ—¬ κ·Έ 싀읡이 λ–¨μ–΄μ§€λŠ” 것은 μ‚¬μ‹€μ΄μ§€λ§Œ, λ’€μ—μ„œ μžμ„Ένžˆ
7807
1
sentence_chunk
μ‚΄νŽ΄λ³΄λŠ” 것과 같이 μ—¬μ „νžˆ μ†Œλ“μ˜ μ›μ²œμ΄λ‚˜ λΉ„κ±°μ£Όμžμ— λŒ€ν•œ μ›μ²œμ§•μˆ˜ μ„Έμœ¨κ³Ό κ΄€λ ¨ν•˜μ—¬ μ€‘μš”ν•œ μ˜λ―Έκ°€ μžˆλ‹€.
{}
{}
pos-16764
1
positive
sentence_translation
7807
null
sentence
법인세법상 μ†Œλ“ μ’…λ₯˜μ˜ ꡬ뢄은 μ†Œλ“μ„Έλ²•μ— λΉ„ν•˜μ—¬ κ·Έ 싀읡이 λ–¨μ–΄μ§€λŠ” 것은 μ‚¬μ‹€μ΄μ§€λ§Œ, λ’€μ—μ„œ μžμ„Ένžˆ μ‚΄νŽ΄λ³΄λŠ” 것과 같이 μ—¬μ „νžˆ μ†Œλ“μ˜ μ›μ²œμ΄λ‚˜ λΉ„κ±°μ£Όμžμ— λŒ€ν•œ μ›μ²œμ§•μˆ˜ μ„Έμœ¨κ³Ό κ΄€λ ¨ν•˜μ—¬ μ€‘μš”ν•œ μ˜λ―Έκ°€ μžˆλ‹€.
7807
null
translation
Although the classification of income types under the Corporate Tax Act may indeed have less practical benefit compared to the Income Tax Act, it still holds significant importance about the source of income or the withholding tax rate for nonresidents, as we will explore in detail later.
{}
{}
pos-16765
1
positive
translation_chunk_internal
7807
0
translation_chunk
Although the classification of income types under the Corporate Tax Act may indeed have less practical benefit compared to the Income Tax Act,
7807
1
translation_chunk
it still holds significant importance about the source of income or the withholding tax rate for nonresidents, as we will explore in detail later.
{}
{}
pos-16766
1
positive
sentence_chunk_internal
7808
0
sentence_chunk
이 μ†Œμ†‘μ˜ 원고 AλŠ” ν”Όκ³  B 등이 κ°‘νšŒμ‚¬μ˜ λŒ€ν‘œμ΄μ‚¬λ‚˜ μ΄μ‚¬λ‘œμ„œ 직무λ₯Ό μˆ˜ν–‰ν•˜λ©΄μ„œ κ°‘νšŒμ‚¬μ˜
7808
1
sentence_chunk
λ‹΄ν•©ν–‰μœ„λ₯Ό μ§€μ‹œ λ˜λŠ” λ¬΅μΈν•˜λŠ” λ“±, λ‹€λ₯Έ 이사에 λŒ€ν•œ κ°μ‹œμ˜λ¬΄λ₯Ό μœ„λ°˜ν•˜μ˜€λ‹€κ³  μ£Όμž₯ν•˜μ˜€λ‹€.
{}
{}
pos-16767
1
positive
sentence_translation
7808
null
sentence
이 μ†Œμ†‘μ˜ 원고 AλŠ” ν”Όκ³  B 등이 κ°‘νšŒμ‚¬μ˜ λŒ€ν‘œμ΄μ‚¬λ‚˜ μ΄μ‚¬λ‘œμ„œ 직무λ₯Ό μˆ˜ν–‰ν•˜λ©΄μ„œ κ°‘νšŒμ‚¬μ˜ λ‹΄ν•©ν–‰μœ„λ₯Ό μ§€μ‹œ λ˜λŠ” λ¬΅μΈν•˜λŠ” λ“±, λ‹€λ₯Έ 이사에 λŒ€ν•œ κ°μ‹œμ˜λ¬΄λ₯Ό μœ„λ°˜ν•˜μ˜€λ‹€κ³  μ£Όμž₯ν•˜μ˜€λ‹€.
7808
null
translation
Plaintiff A in this lawsuit claimed that Defendant B and others breached their duty of supervising other directors by allegedly instructing or tolerating collusion within Company A while carrying out their responsibilities as the CEO or director of Company A.
{}
{}
pos-16768
1
positive
translation_chunk_internal
7808
0
translation_chunk
Plaintiff A in this lawsuit claimed that Defendant B and others breached their duty of supervising other directors by allegedly
7808
1
translation_chunk
instructing or tolerating collusion within Company A while carrying out their responsibilities as the CEO or director of Company A.
{}
{}
pos-16769
1
positive
sentence_chunk_internal
7809
0
sentence_chunk
즉 λ‹΄ν•©ν–‰μœ„ 자체 및 μ² κ°•μ œν’ˆμ˜ νŒλ§€κ°€κ²© μ‘°μ • 등에 κ΄€ν•˜μ—¬ μ•Œκ³  μžˆμ—ˆλŠ”μ§€
7809
1
sentence_chunk
그리고 이λ₯Ό 직접 μ§€μ‹œΒ·κ²°μž¬ν•˜μ˜€κ±°λ‚˜ λ¬΅μΈν•˜μ˜€λŠ”μ§€μ— κ΄€ν•œ 직접증거가 μ—†λ‹€.
{}
{}
pos-16770
1
positive
sentence_translation
7809
null
sentence
즉 λ‹΄ν•©ν–‰μœ„ 자체 및 μ² κ°•μ œν’ˆμ˜ νŒλ§€κ°€κ²© μ‘°μ • 등에 κ΄€ν•˜μ—¬ μ•Œκ³  μžˆμ—ˆλŠ”μ§€ 그리고 이λ₯Ό 직접 μ§€μ‹œΒ·κ²°μž¬ν•˜μ˜€κ±°λ‚˜ λ¬΅μΈν•˜μ˜€λŠ”μ§€μ— κ΄€ν•œ 직접증거가 μ—†λ‹€.
7809
null
translation
In other words, there is no direct evidence to indicate whether there was knowledge of the collusion itself and the manipulation of steel product prices or there was direct instruction, approval, or tolerance of such actions.
{}
{}
pos-16771
1
positive
translation_chunk_internal
7809
0
translation_chunk
In other words, there is no direct evidence to indicate whether there was knowledge of the collusion itself and
7809
1
translation_chunk
the manipulation of steel product prices or there was direct instruction, approval, or tolerance of such actions.
{}
{}
pos-16772
1
positive
sentence_translation
7810
null
sentence
홍콩 κΈˆμœ΅μ‚°μ—…μ˜ λ°œμ „κ³Ό ν™μ½©μ˜ μœ„μƒ ν™μ½©μ˜ κ²½μ œμ •μ±… μ΅œμš°μ„  쑰건은 β€˜κ΅­μ œκ²½μŸλ ₯ 강화’이닀.
7810
null
translation
The Development of Hong Kong's Financial Industry and Hong Kong's Status The top condition for Hong Kong's economic policy is "strengthening international competitiveness."
{}
{}
pos-16773
1
positive
translation_chunk_internal
7810
0
translation_chunk
The Development of Hong Kong's Financial Industry and Hong Kong's Status The top condition
7810
1
translation_chunk
for Hong Kong's economic policy is "strengthening international competitiveness."
{}
{}
pos-16774
1
positive
sentence_chunk_internal
7811
0
sentence_chunk
홍콩은 μ€‘κ΅­μ˜ νŠΉλ³„ν–‰μ •κ΅¬λ‘œμ„œ μ€‘κ΅­κ³Όμ˜ κ΄€κ³„μ—μ„œ λ…μžμ μΈ 경제체제λ₯Ό μœ μ§€ν•˜κ³  있고 κ΅­κ°€
7811
1
sentence_chunk
체제 μ‘°μ„Έμ œλ„ μ—­μ‹œ 쀑화인민곡화ꡭ홍콩 νŠΉλ³„ν–‰μ •κΈ°λ³Έλ²•μ— μ˜ν•˜μ—¬ μ œλ„μ μœΌλ‘œ λ’·λ°›μΉ¨λ˜κ³  μžˆλ‹€.
{}
{}
pos-16775
1
positive
sentence_translation
7811
null
sentence
홍콩은 μ€‘κ΅­μ˜ νŠΉλ³„ν–‰μ •κ΅¬λ‘œμ„œ μ€‘κ΅­κ³Όμ˜ κ΄€κ³„μ—μ„œ λ…μžμ μΈ 경제체제λ₯Ό μœ μ§€ν•˜κ³  있고 κ΅­κ°€ 체제 μ‘°μ„Έμ œλ„ μ—­μ‹œ 쀑화인민곡화ꡭ홍콩 νŠΉλ³„ν–‰μ •κΈ°λ³Έλ²•μ— μ˜ν•˜μ—¬ μ œλ„μ μœΌλ‘œ λ’·λ°›μΉ¨λ˜κ³  μžˆλ‹€.
7811
null
translation
Hong Kong, as a special administrative region of China, maintains its independent economic system about China, and its national tax system is also legally supported by the Basic Law of the Hong Kong Special Administrative Region of the People's Republic of China.
{}
{}
pos-16776
1
positive
translation_chunk_internal
7811
0
translation_chunk
Hong Kong, as a special administrative region of China, maintains its independent economic system about China, and its national tax
7811
1
translation_chunk
system is also legally supported by the Basic Law of the Hong Kong Special Administrative Region of the People's Republic of China.
{}
{}
pos-16777
1
positive
sentence_translation
7812
null
sentence
기본적으둜 거래λ₯Ό ν•˜λŠ” 외ꡭ법인은 μœ„μ˜ μ˜ˆμ—μ„œμ™€ 같이 μš°λ¦¬λ‚˜λΌμ— ꡭ내사업μž₯을 두지 μ•Šμ€ μƒνƒœμ—μ„œ 거래λ₯Ό ν–‰ν•˜λŠ” κ²½μš°κ°€ λ§Žλ‹€.
7812
null
translation
In general, foreign corporations that engage in transactions often conduct business without establishing a domestic branch in Korea, as illustrated in the aforementioned example.
{}
{}
pos-16778
1
positive
translation_chunk_internal
7812
0
translation_chunk
In general, foreign corporations that engage in transactions often conduct business without
7812
1
translation_chunk
establishing a domestic branch in Korea, as illustrated in the aforementioned example.
{}
{}
pos-16779
1
positive
sentence_translation
7813
null
sentence
κ±°λž˜μ—μ„œ λ°œμƒν•œ μ†Œλ“μ˜ μ’…λ₯˜κ°€ κ²°μ •λ˜λ©΄ 이제 κ·Έ μ›μ²œμ΄ κ³Όμ—° ꡭ내에 μžˆλŠ” κ²ƒμœΌλ‘œ λ³Ό 수 μžˆλŠ”μ§€ 여뢀에 λŒ€ν•˜μ—¬ κ²€ν† ν•΄μ•Ό ν•œλ‹€.
7813
null
translation
Once the type of income generated from the transaction is determined, it is necessary to review whether the source can indeed be considered to be in Korea.
{}
{}
pos-16780
1
positive
sentence_translation
7814
null
sentence
κ·Έ λ°–μ˜ μœ κ°€μ¦κΆŒμ—λŠ” ν•΄λ‹Ήν•˜μ§€ μ•ŠλŠ” κ²½μš°μ—λ§Œ 적용될 수 μžˆλŠ” 것이닀.
7814
null
translation
It can be applied only in cases where it does not apply to other securities.
{}
{}
pos-16781
1
positive
sentence_translation
7815
null
sentence
λ‹€λ§Œ μƒˆλ‘œμš΄ μœ ν˜•μ˜ μ†Œλ“μœΌλ‘œ λ³΄λŠ” κ²½μš°μ—λŠ” ν˜„ν–‰ μ‘°μ„Έλ²•μ—μ„œλŠ” κ³Όμ„Έκ°€ λΆˆκ°€λŠ₯ν•˜κ²Œ λ˜λ―€λ‘œ μ†Œλ“μ˜ μ›μ²œμ„ λ…Όν•  싀읡이 μ—†κ²Œ λ˜μ–΄ μ œμ™Έν•œλ‹€.
7815
null
translation
However, when considering new types of income, they are excluded as there is no real benefit in discussing the source of income since taxation is not possible under the current tax law.
{}
{}
pos-16782
1
positive
translation_chunk_internal
7815
0
translation_chunk
However, when considering new types of income, they are excluded as there is no real benefit
7815
1
translation_chunk
in discussing the source of income since taxation is not possible under the current tax law.
{}
{}
pos-16783
1
positive
sentence_chunk_internal
7816
0
sentence_chunk
λŒ€μƒμ„ μž₯λ‚΄νŒŒμƒμƒν’ˆ κ±°λž˜λ‘œλΆ€ν„° μ·¨λ“ν•œ μ†Œλ“μ— ν•œμ •ν•˜κ³  μžˆλŠ” 것은 κ·Έ μ™Έ μž₯μ™ΈνŒŒ μƒμƒν’ˆ κ±°λž˜λ‘œλΆ€ν„°
7816
1
sentence_chunk
λ°œμƒν•œ μ†Œλ“μ— λŒ€ν•΄μ„œλŠ” μ›μΉœμ μœΌλ‘œ κ΅­λ‚΄μ›μ²œμ†Œλ“μœΌλ‘œ μΈμ •ν•˜ κ² λ‹€λŠ” μž…μž₯으둜 μƒκ°λ˜κΈ°λ„ ν•œλ‹€.
{}
{}
pos-16784
1
positive
sentence_translation
7816
null
sentence
λŒ€μƒμ„ μž₯λ‚΄νŒŒμƒμƒν’ˆ κ±°λž˜λ‘œλΆ€ν„° μ·¨λ“ν•œ μ†Œλ“μ— ν•œμ •ν•˜κ³  μžˆλŠ” 것은 κ·Έ μ™Έ μž₯μ™ΈνŒŒ μƒμƒν’ˆ κ±°λž˜λ‘œλΆ€ν„° λ°œμƒν•œ μ†Œλ“μ— λŒ€ν•΄μ„œλŠ” μ›μΉœμ μœΌλ‘œ κ΅­λ‚΄μ›μ²œμ†Œλ“μœΌλ‘œ μΈμ •ν•˜ κ² λ‹€λŠ” μž…μž₯으둜 μƒκ°λ˜κΈ°λ„ ν•œλ‹€.
7816
null
translation
It is believed that the limitation of the target to income acquired from OTC derivatives transactions implies a position to consider income generated from other OTC real product transactions as domestic source income.
{}
{}
pos-16785
1
positive
translation_chunk_internal
7816
0
translation_chunk
It is believed that the limitation of the target to income acquired from OTC derivatives transactions implies
7816
1
translation_chunk
a position to consider income generated from other OTC real product transactions as domestic source income.
{}
{}
pos-16786
1
positive
sentence_translation
7817
null
sentence
μŠ€μœ„μŠ€ κΈˆμœ΅μ‹œμž₯κ°λ…μœ„μ›νšŒ μ—μ„œ κ°€μž₯ λ¨Όμ € κ°€μƒμžμ‚°μ„ μ •μ˜ν•˜κ³  토큰을 μš©λ„μ— 따라 λΆ„λ₯˜ν•˜μ˜€λ‹€.
7817
null
translation
The Swiss Financial Market Supervisory Authority first defined virtual assets and classified tokens according to their purpose.
{}
{}
pos-16787
1
positive
sentence_translation
7818
null
sentence
μ΄λŸ¬ν•œ 문제λ₯Ό ν•΄κ²°ν•˜κΈ° μœ„ν•΄μ„œλŠ” 가상 μžμ‚° μ„œλΉ„μŠ€μ œκ³΅μ—…μžμ˜ μœ ν˜•μ— 따라 νˆ¬μžμžλ³΄ν˜Έλ°©μ•ˆμ΄ 세뢄화될 ν•„μš”κ°€ μžˆλ‹€.
7818
null
translation
To solve this problem, investor protection measures need to be subdivided according to the type of virtual asset service provider.
{}
{}
pos-16788
1
positive
sentence_translation
7819
null
sentence
특히 이 λΆ„λ₯˜μ—λŠ” ICOκ°€ μ œμ™Έλ˜μ–΄ 있으며, μ˜ˆμ‹œμ‚¬ν•­μ˜ ν˜•νƒœμ΄λ―€λ‘œ 사업λͺ¨λΈμ— λ”°λ₯Έ λ²•μ μš©μ˜ 차이λ₯Ό μœ λ°œν•  수 μžˆλ‹€.
7819
null
translation
In particular, ICOs are excluded in this classification, and since it is in the form of examples, it can cause differences in legal use according to business models.
{}
{}
pos-16789
1
positive
translation_chunk_internal
7819
0
translation_chunk
In particular, ICOs are excluded in this classification, and since it is in the
7819
1
translation_chunk
form of examples, it can cause differences in legal use according to business models.
{}
{}
pos-16790
1
positive
sentence_translation
7820
null
sentence
κ±°λž˜μ— μ˜ν•˜μ—¬ TRS Receiverμ—κ²Œ μ§€κΈ‰λ˜λŠ” 배당상당앑에 λŒ€ν•˜μ—¬ κ·Έ μ†Œλ“μ˜ 성격을 λ‹€μŒκ³Ό 같이 μ„Έ κ°€μ§€λ‘œ 생각해 λ³Ό 수 μžˆλ‹€.
7820
null
translation
The income characteristics of the amount paid to the TRS Receiver through transactions can be considered in three ways as follows.
{}
{}
pos-16791
1
positive
sentence_chunk_internal
7821
0
sentence_chunk
μ†Œλ“μ˜ μ’…λ₯˜ TRS μ—΄κ±°μ£Όμ˜ μ†Œλ“κ°œλ…μ„ κ°€μ§€κ³  μžˆλŠ” ν˜„ν–‰ μš°λ¦¬λ²•μ œμ—μ„œλŠ” κ±°λž˜μ—μ„œμ˜ λ°°λ‹Ή
7821
1
sentence_chunk
상당앑에 ν•΄λ‹Ήν•˜λŠ” μ†Œλ“μ΄ μ—΄κ±°λ˜μ–΄ μžˆμ§€ μ•Šμ€ ν•œ κ³Όμ„Έκ²°κ³Όλ₯Ό ν•˜λ‚˜λ‘œ μ˜ˆμΈ‘ν•˜κΈ° νž˜λ“€λ‹€.
{}
{}
pos-16792
1
positive
sentence_translation
7821
null
sentence
μ†Œλ“μ˜ μ’…λ₯˜ TRS μ—΄κ±°μ£Όμ˜ μ†Œλ“κ°œλ…μ„ κ°€μ§€κ³  μžˆλŠ” ν˜„ν–‰ μš°λ¦¬λ²•μ œμ—μ„œλŠ” κ±°λž˜μ—μ„œμ˜ λ°°λ‹Ή 상당앑에 ν•΄λ‹Ήν•˜λŠ” μ†Œλ“μ΄ μ—΄κ±°λ˜μ–΄ μžˆμ§€ μ•Šμ€ ν•œ κ³Όμ„Έκ²°κ³Όλ₯Ό ν•˜λ‚˜λ‘œ μ˜ˆμΈ‘ν•˜κΈ° νž˜λ“€λ‹€.
7821
null
translation
In the current Korean legal system, which follows the TRS enumeration of income types, it is challenging to predict the tax outcome as a whole unless the income equivalent to the amount of dividends in the transaction is explicitly listed.
{}
{}
pos-16793
1
positive
translation_chunk_internal
7821
0
translation_chunk
In the current Korean legal system, which follows the TRS enumeration of income types, it is challenging to predict the
7821
1
translation_chunk
tax outcome as a whole unless the income equivalent to the amount of dividends in the transaction is explicitly listed.
{}
{}
pos-16794
1
positive
sentence_translation
7822
null
sentence
μ •λΆ€μ—μ„œ μš”μ²­ν•œ μ°¨μž…κΈˆμ€ κ³Όμ†Œμžλ³Έμ„Έμ œμ˜ μ œμ •μ·¨μ§€μƒ κ·œμ œλŒ€μƒμœΌλ‘œ λ³Ό 수 μ—†λ‹€.
7822
null
translation
Loans requested by the government cannot be considered as subject to regulation under the purpose of enacting the under-capital tax system.
{}
{}
pos-16795
1
positive
sentence_translation
7823
null
sentence
μ‹ κ³ ν•œ ν•΄μ™ΈκΈˆμœ΅μžμ‚°μ— λŒ€ν•΄μ„œλŠ” λ§€λ…„ λ‹€μ‹œ μ‹ κ³ ν•˜μ—¬μ•Ό ν•˜λ©° μΆ”ν›„ μ—°λ„μ˜ μ†Œλ“μ— λŒ€ν•΄ ν•©μ‚°μ‹ κ³ ν•˜μ—¬μ•Ό ν•œλ‹€.
7823
null
translation
The reported overseas financial assets must be redeclared annually, and the income for subsequent years must be declared collectively.
{}
{}
pos-16796
1
positive
sentence_translation
7824
null
sentence
μ€ν–‰μ˜ μ‹  μš©κ³΅κΈ‰ 좩격은 μ€ν–‰μ°¨μž… μ˜μ‘΄λ„κ°€ λ†’κ±°λ‚˜ λŒ€μ²΄ μžκΈˆμ‘°λ‹¬ μˆ˜λ‹¨μ΄ λΆ€μ‘±ν•œ 기업듀에 μœ μ˜ν•œ 영ν–₯을 μ£ΌλŠ” κ²ƒμœΌλ‘œ λ‚˜νƒ€λ‚¬λ‹€.
7824
null
translation
The shock of banks' credit supply was found to have a significant impact on companies that are highly dependent on bank borrowing or lack alternative financing methods.
{}
{}
pos-16797
1
positive
translation_chunk_internal
7824
0
translation_chunk
The shock of banks' credit supply was found to have a significant impact on companies
7824
1
translation_chunk
that are highly dependent on bank borrowing or lack alternative financing methods.
{}
{}
pos-16798
1
positive
sentence_translation
7825
null
sentence
μ΄λŸ¬ν•œ κ²°κ³ΌλŠ” μ‹ μš©κ³΅κΈ‰ 좩격이 우리 λ‚˜λΌμ˜ μ£Όμš”ν•œ κ²½κΈ° λ³€λ™μš”μΈ μ€‘μ˜ ν•˜λ‚˜λ‘œ μž‘μš©ν•˜κ³  μžˆμŒμ„ μ‹œμ‚¬ν•œλ‹€.
7825
null
translation
These results suggest that the credit supply shock is acting as one of the major economic fluctuations in Korea.
{}
{}
pos-16799
1
positive
sentence_chunk_internal
7826
0
sentence_chunk
ν•œνŽΈ κ±°μ‹œκ²½μ œ 효과λ₯Ό λΆ„μ„ν•œ κ²°κ³Ό κ°œλ³„ μ€ν–‰μ˜ μ‹ μš©κ³΅κΈ‰ 좩격은 κΈˆμœ΅μœ„κΈ° 뿐만 μ•„λ‹ˆλΌ ν‰μƒμ‹œ
7826
1
sentence_chunk
경기변동 μ£ΌκΈ°μ—μ„œ 경제 μ „μ²΄μ˜ λŒ€μΆœ, μ„€λΉ„νˆ¬μž 및 κ³ μš©μ— μœ μ˜ν•œ 영ν–₯을 λ―ΈμΉ˜λŠ” κ²ƒμœΌλ‘œ λΆ„μ„λ˜μ—ˆλ‹€.
{}
{}