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-16900 | 1 | positive | translation_chunk_internal | 7877 | 0 | translation_chunk | In the banking industry, despite the provisions of the General Rule of the Corporate Tax Act, there is an | 7877 | 1 | translation_chunk | unclear point in the calculation of equity capital and the scope of recognition of internal loan transactions. | {} | {} |
pos-16901 | 1 | positive | sentence_translation | 7878 | null | sentence | ν΄λΉ λ
Όμμμ KERTμ κ°λ
μ΄ μ²μ μ¬μ© λκΈ° μμνμ¬ λ€λ₯Έ μ
μ’
μκΉμ§ μΌλ°μ μΌλ‘ μ μ©κ°λ₯νμ§ κ°λ₯μ±μ λν΄ λ
Όμκ° μ§νλμ΄ μλ€. | 7878 | null | translation | In this discussion, the concept of KERT began to be used for the first time, and the possibility of general application to other industries has been discussed. | {} | {} |
pos-16902 | 1 | positive | sentence_chunk_internal | 7879 | 0 | sentence_chunk | μ±μ€μ κ³ λ₯Ό μ λνλ ν¨κ³Όκ° μλμ§μ λν΄ μ€μ¦μ μΈ μ
μ¦μ΄ μλ μν©μ΄λ€ νμ μ μ¬λ©΄λ°©λ²μ λμν κ΅κ°κ° κ·Έ λ°©λ²μ | 7879 | 1 | sentence_chunk | λΉλ²νκ² μ¬μ©νκ³ μλ€λ μ¬μ€μ μ°μ΄μ μ¬λ©΄μ λΆκ΅¬νκ³ μ¬μ ν μΌννμκ° λνλκ³ μλ€λ κ²μ λ°μ¦νλ κ²μΌλ‘ λ³Ό μ μλ€. | {} | {} |
pos-16903 | 1 | positive | sentence_translation | 7879 | null | sentence | μ±μ€μ κ³ λ₯Ό μ λνλ ν¨κ³Όκ° μλμ§μ λν΄ μ€μ¦μ μΈ μ
μ¦μ΄ μλ μν©μ΄λ€ νμ μ μ¬λ©΄λ°©λ²μ λμν κ΅κ°κ° κ·Έ λ°©λ²μ λΉλ²νκ² μ¬μ©νκ³ μλ€λ μ¬μ€μ μ°μ΄μ μ¬λ©΄μ λΆκ΅¬νκ³ μ¬μ ν μΌννμκ° λνλκ³ μλ€λ κ²μ λ°μ¦νλ κ²μΌλ‘ λ³Ό μ μλ€. | 7879 | null | translation | Without empirical proof of the effectiveness in promoting sincere reporting, the fact that a nation frequently resorts to temporary amnesty suggests that despite repeated amnesties, deviant behavior continues to occur, indicating the measure's ineffectiveness. | {} | {} |
pos-16904 | 1 | positive | translation_chunk_internal | 7879 | 0 | translation_chunk | Without empirical proof of the effectiveness in promoting sincere reporting, the fact that a nation frequently resorts to temporary | 7879 | 1 | translation_chunk | amnesty suggests that despite repeated amnesties, deviant behavior continues to occur, indicating the measure's ineffectiveness. | {} | {} |
pos-16905 | 1 | positive | sentence_translation | 7880 | null | sentence | ν΅μ 보ννμ¬λ 보μμ μΈ λ³΄νκΈκ³Ό μ΄μμ¨ κ°μ μ μ¬μ©νμ¬ μ€λΉ κΈμ λ§μ΄ 보μ νλ € ν κ²μ΄λ€. | 7880 | null | translation | Usually, insurance companies will try to hold large reserves using conservative insurance and interest rate assumptions. | {} | {} |
pos-16906 | 1 | positive | sentence_translation | 7881 | null | sentence | ν¬μμμ°κ³Ό ν¬μμνμ κ·μ 보ννμ¬λ 보μ ν ν¬μμμ° - μ±κΆκ³Ό μ£Όμ - μΌλ‘λΆν° μλμ νλνλ€. | 7881 | null | translation | Insurance companies attributable to investment assets and investment risks acquire income from their investment assets: bonds and stocks. | {} | {} |
pos-16907 | 1 | positive | sentence_chunk_internal | 7882 | 0 | sentence_chunk | TRS κ±°λμμμ κ³μ½ λ§λ£μ μ£Όκ°μμΉλΆμ μλ‘μ΄ μ νμ μλμΌλ‘ λ³΄κ² λλ©΄ κ΅λ΄μ¬μ
μ₯μ΄ μλ | 7882 | 1 | sentence_chunk | μΈκ΅λ²μΈμ μλμ λν κ³ΌμΈμ μμ΄ μ΄κ±°μ£Όμλ₯Ό μ·¨νκ³ μλ μ°λ¦¬ λ²μΈμΈλ²νμμλ κ³ΌμΈκ° λΆκ°λ₯νλ€. | {} | {} |
pos-16908 | 1 | positive | sentence_translation | 7882 | null | sentence | TRS κ±°λμμμ κ³μ½ λ§λ£μ μ£Όκ°μμΉλΆμ μλ‘μ΄ μ νμ μλμΌλ‘ λ³΄κ² λλ©΄ κ΅λ΄μ¬μ
μ₯μ΄ μλ μΈκ΅λ²μΈμ μλμ λν κ³ΌμΈμ μμ΄ μ΄κ±°μ£Όμλ₯Ό μ·¨νκ³ μλ μ°λ¦¬ λ²μΈμΈλ²νμμλ κ³ΌμΈκ° λΆκ°λ₯νλ€. | 7882 | null | translation | Under the Korean Corporate Tax Act, which takes a cautious approach to taxing the income of foreign corporations without domestic workplaces, it is not possible to impose taxes when the share price increase is considered a new type of income upon the expiration of a contract in a TRS transaction. | {} | {} |
pos-16909 | 1 | positive | translation_chunk_internal | 7882 | 0 | translation_chunk | Under the Korean Corporate Tax Act, which takes a cautious approach to taxing the income of foreign corporations without domestic workplaces, it is | 7882 | 1 | translation_chunk | not possible to impose taxes when the share price increase is considered a new type of income upon the expiration of a contract in a TRS transaction. | {} | {} |
pos-16910 | 1 | positive | sentence_translation | 7883 | null | sentence | ν΄λΉ μΈκ΅λ²μΈμ κ±°μ£Όμ§κ΅κ³Ό μ°λ¦¬λλΌ κ°μ μ‘°μΈμ‘°μ½μ΄ 체결λμ΄ μλ κ²½μ°μλ ν΄λΉ μ§κΈμ‘μ λΉκ³ΌμΈλλ€. | 7883 | null | translation | If a tax treaty is in place between the country of residence of the foreign corporation and Korea, the payment in question is exempt from taxation. | {} | {} |
pos-16911 | 1 | positive | sentence_chunk_internal | 7884 | 0 | sentence_chunk | (2) λ³Έ κ°μ μμ μ€ν¨μ± μ¬λΆ μ€μ¬ νμ¬ μ°λ¦¬ λλΌμ μΈν μ λμ± μκΈ°κ° μ‘΄μ¬νλ€κ³ κ°μ νλλΌλ μΈκ΅μν μ§μ μ λν | 7884 | 1 | sentence_chunk | κ³Όμμλ³ΈμΈμ μ κ°νΈμ΄ μ λμ± μκΈ° ν΄μ λ° νμ¨λ°©μ΄λΌλ λͺ©μ λ¬μ± μ μ€ν¨λ₯Ό κ±°λ μ μμμ§ μλ¬Έμ΄λΌλ μ μ μ§μ νμ§ μμ μ μλ€. | {} | {} |
pos-16912 | 1 | positive | sentence_translation | 7884 | null | sentence | (2) λ³Έ κ°μ μμ μ€ν¨μ± μ¬λΆ μ€μ¬ νμ¬ μ°λ¦¬ λλΌμ μΈν μ λμ± μκΈ°κ° μ‘΄μ¬νλ€κ³ κ°μ νλλΌλ μΈκ΅μν μ§μ μ λν κ³Όμμλ³ΈμΈμ μ κ°νΈμ΄ μ λμ± μκΈ° ν΄μ λ° νμ¨λ°©μ΄λΌλ λͺ©μ λ¬μ± μ μ€ν¨λ₯Ό κ±°λ μ μμμ§ μλ¬Έμ΄λΌλ μ μ μ§μ νμ§ μμ μ μλ€. | 7884 | null | translation | Even if we assume there is a current foreign liquidity crisis in Korea, there are doubts about whether the reformation of the undercapitalization tax system for foreign bank branches can effectively solve the liquidity crisis and achieve the goal of defending the exchange rate. | {} | {} |
pos-16913 | 1 | positive | translation_chunk_internal | 7884 | 0 | translation_chunk | Even if we assume there is a current foreign liquidity crisis in Korea, there are doubts about whether the reformation of the undercapitalization | 7884 | 1 | translation_chunk | tax system for foreign bank branches can effectively solve the liquidity crisis and achieve the goal of defending the exchange rate. | {} | {} |
pos-16914 | 1 | positive | sentence_chunk_internal | 7885 | 0 | sentence_chunk | 2. λΉν΄ κ°μ μμ λν νλΉμ± κ²ν (1) κ°μ μμΈμ΄ λ μ λμ± μκΈ°μ μ€μ¬ μ¬λΆ λ¨Όμ μ λΆκ° κ°μ μ·¨μ§λ‘ | 7885 | 1 | sentence_chunk | λ΄μΈμ°κ³ μλ λ¨κΈ°μΈμ± μ¦κ°λ‘ μΈν μ λμ± μκΈ°λ μ€μ¬νλ€κ³ λ³Ό μ μλμ§μ λν΄ μλ°λ μκ²¬μ΄ μ‘΄μ¬νκ³ μλ€. | {} | {} |
pos-16915 | 1 | positive | sentence_translation | 7885 | null | sentence | 2. λΉν΄ κ°μ μμ λν νλΉμ± κ²ν (1) κ°μ μμΈμ΄ λ μ λμ± μκΈ°μ μ€μ¬ μ¬λΆ λ¨Όμ μ λΆκ° κ°μ μ·¨μ§λ‘ λ΄μΈμ°κ³ μλ λ¨κΈ°μΈμ± μ¦κ°λ‘ μΈν μ λμ± μκΈ°λ μ€μ¬νλ€κ³ λ³Ό μ μλμ§μ λν΄ μλ°λ μκ²¬μ΄ μ‘΄μ¬νκ³ μλ€. | 7885 | null | translation | 2. Review of the feasibility of the amendment (1) Whether the liquidity crisis that caused the amendment is real First, there are conflicting opinions as to whether the liquidity crisis caused by the increase in short-term foreign debt, which the government is claiming as the purpose of the amendment, can be considered... | {} | {} |
pos-16916 | 1 | positive | translation_chunk_internal | 7885 | 0 | translation_chunk | 2. Review of the feasibility of the amendment (1) Whether the liquidity crisis that caused the amendment is | 7885 | 1 | translation_chunk | real First, there are conflicting opinions as to whether the liquidity crisis caused by the increase in | {} | {} |
pos-16917 | 1 | positive | translation_chunk_internal | 7885 | 0 | translation_chunk | 2. Review of the feasibility of the amendment (1) Whether the liquidity crisis that caused the amendment is | 7885 | 2 | translation_chunk | short-term foreign debt, which the government is claiming as the purpose of the amendment, can be considered real. | {} | {} |
pos-16918 | 1 | positive | translation_chunk_internal | 7885 | 1 | translation_chunk | real First, there are conflicting opinions as to whether the liquidity crisis caused by the increase in | 7885 | 2 | translation_chunk | short-term foreign debt, which the government is claiming as the purpose of the amendment, can be considered real. | {} | {} |
pos-16919 | 1 | positive | sentence_chunk_internal | 7886 | 0 | sentence_chunk | μλμμλ μ΄λ² κ°μ μμ νλΉμ± λ° μ μ μ±μ κ²ν νκΈ° μν΄, κ°μ μμ΄ λ§λ ¨λ κ³κΈ°κ° λ μ λμ± μκΈ°κ° μ€μ λ‘ μ‘΄μ¬νλμ§ | 7886 | 1 | sentence_chunk | μ¬λΆ λ° κ°μ μμ μ€ν¨μ± μ¬λΆ, μ‘°μΈ μ μ±
μ λλ μΈνμμ₯μμ νμ μ±
μ μΈ‘λ©΄μμμ λ¬Έμ μ λ±μ λν΄ μ΄ν΄λ³΄λλ‘ ν κ² λ€. | {} | {} |
pos-16920 | 1 | positive | sentence_translation | 7886 | null | sentence | μλμμλ μ΄λ² κ°μ μμ νλΉμ± λ° μ μ μ±μ κ²ν νκΈ° μν΄, κ°μ μμ΄ λ§λ ¨λ κ³κΈ°κ° λ μ λμ± μκΈ°κ° μ€μ λ‘ μ‘΄μ¬νλμ§ μ¬λΆ λ° κ°μ μμ μ€ν¨μ± μ¬λΆ, μ‘°μΈ μ μ±
μ λλ μΈνμμ₯μμ νμ μ±
μ μΈ‘λ©΄μμμ λ¬Έμ μ λ±μ λν΄ μ΄ν΄λ³΄λλ‘ ν κ² λ€. | 7886 | null | translation | Below, in order to examine the feasibility and appropriateness of this amendment, we will look at whether the liquidity crisis that led to the amendment actually exists, whether the amendment is effective, and problems in terms of tax policy or foreign currency market liberalization policy. | {} | {} |
pos-16921 | 1 | positive | translation_chunk_internal | 7886 | 0 | translation_chunk | Below, in order to examine the feasibility and appropriateness of this amendment, we will look at whether the liquidity crisis that led to the | 7886 | 1 | translation_chunk | amendment actually exists, whether the amendment is effective, and problems in terms of tax policy or foreign currency market liberalization policy. | {} | {} |
pos-16922 | 1 | positive | sentence_chunk_internal | 7887 | 0 | sentence_chunk | μ΄μ κ΄λ ¨νμ¬ μ¬κ²½λΆ μ€μ€λ‘λ μ΄λ² λμ±
μ λ°ννλ©΄μ μ λ¬Όν 맀λμ λ°λ₯Έ μΈ μ±μ¦κ°λ λ§κΈ°μ λ°λκ±°λλ‘ ν΄μλ κ²μ΄κ³ | 7887 | 1 | sentence_chunk | μΈκ΅μν μ§μ μ κ²½μ° μ λμ± λΆμ‘±μ λ³Έμ μμ 컀λ²κ° κ°λ₯νλ―λ‘ μ λμ± λ¬Έμ λ₯Ό μΌμΌν¬ κ°λ₯μ±μ΄ κ±°μ μλ€κ³ λ°ν λ° μλ€. | {} | {} |
pos-16923 | 1 | positive | sentence_translation | 7887 | null | sentence | μ΄μ κ΄λ ¨νμ¬ μ¬κ²½λΆ μ€μ€λ‘λ μ΄λ² λμ±
μ λ°ννλ©΄μ μ λ¬Όν 맀λμ λ°λ₯Έ μΈ μ±μ¦κ°λ λ§κΈ°μ λ°λκ±°λλ‘ ν΄μλ κ²μ΄κ³ μΈκ΅μν μ§μ μ κ²½μ° μ λμ± λΆμ‘±μ λ³Έμ μμ 컀λ²κ° κ°λ₯νλ―λ‘ μ λμ± λ¬Έμ λ₯Ό μΌμΌν¬ κ°λ₯μ±μ΄ κ±°μ μλ€κ³ λ°ν λ° μλ€. | 7887 | null | translation | In relation to this, the Ministry of Finance and Economy itself announced this measure and stated that the increase in foreign debt due to forward sales will be resolved through counter transactions at maturity, and that in the case of foreign bank branches, if there is a lack of liquidity, the head office can cover it... | {} | {} |
pos-16924 | 1 | positive | translation_chunk_internal | 7887 | 0 | translation_chunk | In relation to this, the Ministry of Finance and Economy itself announced this measure and stated that the increase in foreign | 7887 | 1 | translation_chunk | debt due to forward sales will be resolved through counter transactions at maturity, and that in the case of foreign bank branches, | {} | {} |
pos-16925 | 1 | positive | translation_chunk_internal | 7887 | 0 | translation_chunk | In relation to this, the Ministry of Finance and Economy itself announced this measure and stated that the increase in foreign | 7887 | 2 | translation_chunk | if there is a lack of liquidity, the head office can cover it, so there is little possibility of causing a liquidity problem. | {} | {} |
pos-16926 | 1 | positive | translation_chunk_internal | 7887 | 1 | translation_chunk | debt due to forward sales will be resolved through counter transactions at maturity, and that in the case of foreign bank branches, | 7887 | 2 | translation_chunk | if there is a lack of liquidity, the head office can cover it, so there is little possibility of causing a liquidity problem. | {} | {} |
pos-16927 | 1 | positive | sentence_translation | 7888 | null | sentence | λμκ° κ±°λλ₯Ό μ‘°μΈννΌμ λͺ©μ μΌλ‘ μ΄μ©νλ μΈκ΅λ²μΈμΌμλ‘ μΌμμ μΈ λͺ©μ μ μνμ¬ μ€λ¦½λ νμ΄νΌμ»΄νΌλκ° λλ€. | 7888 | null | translation | Furthermore, the more a foreign corporation utilizes transactions for the purpose of tax avoidance, the more it transforms into a paper company established for temporary objectives. | {} | {} |
pos-16928 | 1 | positive | translation_chunk_internal | 7888 | 0 | translation_chunk | Furthermore, the more a foreign corporation utilizes transactions for the purpose of tax | 7888 | 1 | translation_chunk | avoidance, the more it transforms into a paper company established for temporary objectives. | {} | {} |
pos-16929 | 1 | positive | sentence_translation | 7889 | null | sentence | μ΄μ μνλ©΄ ννλ²μ κ΅λ΄μμ² μλμλμ λ°μμν€λ μ κ°μ¦κΆμ μ νμ ν΄λΉνλ κ²μΌλ‘ λ³Ό μ μμ κ²μΈμ§κ° λ¬Έμ λλ€. | 7889 | null | translation | According to this, it is questionable whether it can be considered a type of securities that generate domestic source capital gains under the current law. | {} | {} |
pos-16930 | 1 | positive | sentence_translation | 7890 | null | sentence | μ΄μ²λΌ μλ§μ ν΅νμ μ±
μ μ λ¬κ²½λ‘ μ€ λ³Έ μ°κ΅¬μμ μ§μ€νκ³ μ νλ κ²½λ‘λ κΈ°λκ²½λ‘ μ΄λ€. | 7890 | null | translation | Among the delivery channels of numerous monetary policies, the one that this study intends to focus on is the expected channel. | {} | {} |
pos-16931 | 1 | positive | sentence_chunk_internal | 7891 | 0 | sentence_chunk | μμ°κ°κ²©κ²½λ‘λ ν΅νμ μ±
μ΄ μ£Όμμ΄λ λΆλμ° κ°κ²©μ μν₯ μ μ£Όμ΄ μ€λ¬Όμμ₯μ λ°μμΌλ‘ μ΄μ΄μ§λ κ²½λ‘λ₯Ό λ§νλ©°, | 7891 | 1 | sentence_chunk | νμ¨κ²½λ‘λ κ΅λ΄κΈλ¦¬μ λ³νκ° νμ¨ μ λ³λμ μν₯μ λ―ΈμΉκ³ , λ³λλ νμ¨μ΄ μ€λ¬Όμμ₯μ λ―ΈμΉλ κ²½λ‘μ΄λ€. | {} | {} |
pos-16932 | 1 | positive | sentence_translation | 7891 | null | sentence | μμ°κ°κ²©κ²½λ‘λ ν΅νμ μ±
μ΄ μ£Όμμ΄λ λΆλμ° κ°κ²©μ μν₯ μ μ£Όμ΄ μ€λ¬Όμμ₯μ λ°μμΌλ‘ μ΄μ΄μ§λ κ²½λ‘λ₯Ό λ§νλ©°, νμ¨κ²½λ‘λ κ΅λ΄κΈλ¦¬μ λ³νκ° νμ¨ μ λ³λμ μν₯μ λ―ΈμΉκ³ , λ³λλ νμ¨μ΄ μ€λ¬Όμμ₯μ λ―ΈμΉλ κ²½λ‘μ΄λ€. | 7891 | null | translation | The asset price channel refers to the path through which monetary policy affects stock or real estate prices, leading to a real market response, and the exchange rate channel is the path through which changes in domestic interest rates affect fluctuations in exchange rates and the changed exchange rate affects the real... | {} | {} |
pos-16933 | 1 | positive | translation_chunk_internal | 7891 | 0 | translation_chunk | The asset price channel refers to the path through which monetary policy affects stock or real estate prices, | 7891 | 1 | translation_chunk | leading to a real market response, and the exchange rate channel is the path through which changes in domestic | {} | {} |
pos-16934 | 1 | positive | translation_chunk_internal | 7891 | 0 | translation_chunk | The asset price channel refers to the path through which monetary policy affects stock or real estate prices, | 7891 | 2 | translation_chunk | interest rates affect fluctuations in exchange rates and the changed exchange rate affects the real market. | {} | {} |
pos-16935 | 1 | positive | translation_chunk_internal | 7891 | 1 | translation_chunk | leading to a real market response, and the exchange rate channel is the path through which changes in domestic | 7891 | 2 | translation_chunk | interest rates affect fluctuations in exchange rates and the changed exchange rate affects the real market. | {} | {} |
pos-16936 | 1 | positive | sentence_chunk_internal | 7892 | 0 | sentence_chunk | λ²μΈμΈλ²μμμλ κ³ΌμΈ νμμ±μ΄ μλ μλμ κΈ°νμλμΌλ‘ μ΄κ±°ν¨μΌλ‘μ¨ κ³ΌμΈλμμΌλ‘ μΌκ³ μλλ° | 7892 | 1 | sentence_chunk | λΉνμ¬, μ‘°μΈμ‘°μ½μμλ μ‘°μΈμ‘°μ½μ κ° μ‘°λ¬Έμμ μ·¨κΈλμ§ μμ μλμ μ΄μΉνλ κ°λ
μ΄λ€. | {} | {} |
pos-16937 | 1 | positive | sentence_translation | 7892 | null | sentence | λ²μΈμΈλ²μμμλ κ³ΌμΈ νμμ±μ΄ μλ μλμ κΈ°νμλμΌλ‘ μ΄κ±°ν¨μΌλ‘μ¨ κ³ΌμΈλμμΌλ‘ μΌκ³ μλλ° λΉνμ¬, μ‘°μΈμ‘°μ½μμλ μ‘°μΈμ‘°μ½μ κ° μ‘°λ¬Έμμ μ·¨κΈλμ§ μμ μλμ μ΄μΉνλ κ°λ
μ΄λ€. | 7892 | null | translation | In the Corporate Tax Act, income that is subject to taxation is categorized as "other income," whereas in the tax treaty, it refers to a concept that encompasses income not addressed in each provision of the tax treaty. | {} | {} |
pos-16938 | 1 | positive | translation_chunk_internal | 7892 | 0 | translation_chunk | In the Corporate Tax Act, income that is subject to taxation is categorized as "other income," whereas in the | 7892 | 1 | translation_chunk | tax treaty, it refers to a concept that encompasses income not addressed in each provision of the tax treaty. | {} | {} |
pos-16939 | 1 | positive | sentence_translation | 7893 | null | sentence | νμμνκ±°λμ λ°λ₯Έ μλμ κ·μμ μμ΄μλ μνμ μΈμμ μ κ°λ₯Ό μΈμ νλ€. | 7893 | null | translation | In the attribution of income from derivatives transactions, the acquisition and transfer of risks is recognized. | {} | {} |
pos-16940 | 1 | positive | sentence_translation | 7894 | null | sentence | ν΄λΉ 보μκ° μ μμ μΈμ§λ₯Ό 보기 μν΄μλ λΉκ΅κ°λ₯μ±λΆμμ κ°λ
μ μ΄μ©νμ¬μΌ νλ€. | 7894 | null | translation | In order to see if the remuneration is normal, the concept of comparability analysis should be used. | {} | {} |
pos-16941 | 1 | positive | sentence_translation | 7895 | null | sentence | ν΄λΉ 보μλ₯Ό λ΄λΆκ±°λμ κ΄ν λΉμ© λλ μ§ μΆλ‘μ ν΄λΉ κ³ μ μ¬μ
μ₯μ κ·μμν¨λ€. | 7895 | null | translation | The remuneration is attributed to the relevant permanent establishment as expenses or expenditures related to internal transactions. | {} | {} |
pos-16942 | 1 | positive | sentence_chunk_internal | 7896 | 0 | sentence_chunk | κ±°λκΈ°κ° λμ ν¬μμλ μ£Όμ£Όμ΄νμμμ μκ²°κΆ λ± ν΄λΉ μ£Όμμ λν μ£Όμ£ΌκΆμ | 7896 | 1 | sentence_chunk | νμ¬ν μλ μμ§λ§ κ²½μ μ μΌλ‘λ ν΄λΉ μ£Όμμ 보μ νλ κ²κ³Ό λμΌν μνκ° λλ€. | {} | {} |
pos-16943 | 1 | positive | sentence_translation | 7896 | null | sentence | κ±°λκΈ°κ° λμ ν¬μμλ μ£Όμ£Όμ΄νμμμ μκ²°κΆ λ± ν΄λΉ μ£Όμμ λν μ£Όμ£ΌκΆμ νμ¬ν μλ μμ§λ§ κ²½μ μ μΌλ‘λ ν΄λΉ μ£Όμμ 보μ νλ κ²κ³Ό λμΌν μνκ° λλ€. | 7896 | null | translation | During the transaction period, investors are unable to exercise shareholder rights on the stock, such as voting rights at the general shareholders' meeting. However, economically, they are in an equivalent position to holding the stock. | {} | {} |
pos-16944 | 1 | positive | translation_chunk_internal | 7896 | 0 | translation_chunk | During the transaction period, investors are unable to exercise shareholder rights on the stock, such as voting rights | 7896 | 1 | translation_chunk | at the general shareholders' meeting. However, economically, they are in an equivalent position to holding the stock. | {} | {} |
pos-16945 | 1 | positive | sentence_chunk_internal | 7897 | 0 | sentence_chunk | κ³μ½μ΄ λ§λ£νλ μκΈ°κ° λλ©΄ κΈμ΅κΈ°κ΄μ ν΄λΉ μ£Όμμ 맀λνλλ°, μ΄ λ μ£Όμκ°κ²©μ΄ μμΉν κ²½μ°μλ | 7897 | 1 | sentence_chunk | κ·Έ κΈμ‘λ§νΌ ν¬μμμκ² μ§κΈνκ³ λ°λ©΄ νλ½ν κ²½μ°μλ κ·Έ κΈμ‘λ§νΌμ ν¬μμλ‘λΆν° λ°κ² λλ€. | {} | {} |
pos-16946 | 1 | positive | sentence_translation | 7897 | null | sentence | κ³μ½μ΄ λ§λ£νλ μκΈ°κ° λλ©΄ κΈμ΅κΈ°κ΄μ ν΄λΉ μ£Όμμ 맀λνλλ°, μ΄ λ μ£Όμκ°κ²©μ΄ μμΉν κ²½μ°μλ κ·Έ κΈμ‘λ§νΌ ν¬μμμκ² μ§κΈνκ³ λ°λ©΄ νλ½ν κ²½μ°μλ κ·Έ κΈμ‘λ§νΌμ ν¬μμλ‘λΆν° λ°κ² λλ€. | 7897 | null | translation | When the contract reaches its expiration date, the financial institution sells the stocks, if the stock price has increased, the investor will be paid the corresponding amount, and on the other hand, if the stock price has decreased, the financial institution will receive the corresponding amount from the investor. | {} | {} |
pos-16947 | 1 | positive | translation_chunk_internal | 7897 | 0 | translation_chunk | When the contract reaches its expiration date, the financial institution sells the stocks, if the stock price has increased, the investor will be paid the | 7897 | 1 | translation_chunk | corresponding amount, and on the other hand, if the stock price has decreased, the financial institution will receive the corresponding amount from the investor. | {} | {} |
pos-16948 | 1 | positive | sentence_translation | 7898 | null | sentence | μ΄λ¬ν κ±°λλ₯Ό κ΅λ΄κΈμ΅κΈ°κ΄μ μΈ‘λ©΄μμ μ΄ν΄λ³΄λ©΄ ν΄λΉ κΈμ΅κΈ°κ΄μ ν¬μμλ‘λΆν° λ°μ μκΈμΌλ‘ κΈ°μ΄μμ°μ΄ λ μ£Όμμ μ€μ μ·¨λνλ€. | 7898 | null | translation | From the perspective of domestic financial institutions, these transactions involve the actual acquisition of stocks that serve as underlying assets using funds received from investors. | {} | {} |
pos-16949 | 1 | positive | translation_chunk_internal | 7898 | 0 | translation_chunk | From the perspective of domestic financial institutions, these transactions involve the actual | 7898 | 1 | translation_chunk | acquisition of stocks that serve as underlying assets using funds received from investors. | {} | {} |
pos-16950 | 1 | positive | sentence_chunk_internal | 7899 | 0 | sentence_chunk | νΉν μ΅μ
μ μ λ, μ λ¬Ό, μ€μ λ±κ³Ό ν¨κ» κΈ°λ³Έμ μΈ νμκΈμ΅ μνμΌλ‘ λΆλ₯λ¨κ³Ό | 7899 | 1 | sentence_chunk | λμμ λ€λ₯Έ νμκΈμ΅μνμ ꡬμ±μμλ‘μλ κ·Έ μ€μμ±μ λ ν΄κ°κ³ μλ€. | {} | {} |
pos-16951 | 1 | positive | sentence_translation | 7899 | null | sentence | νΉν μ΅μ
μ μ λ, μ λ¬Ό, μ€μ λ±κ³Ό ν¨κ» κΈ°λ³Έμ μΈ νμκΈμ΅ μνμΌλ‘ λΆλ₯λ¨κ³Ό λμμ λ€λ₯Έ νμκΈμ΅μνμ ꡬμ±μμλ‘μλ κ·Έ μ€μμ±μ λ ν΄κ°κ³ μλ€. | 7899 | null | translation | In particular, options are classified as basic derivative financial products, along with leading, futures, and swaps, and are also increasing their importance as a component of other derivative financial products. | {} | {} |
pos-16952 | 1 | positive | translation_chunk_internal | 7899 | 0 | translation_chunk | In particular, options are classified as basic derivative financial products, along with leading, futures, | 7899 | 1 | translation_chunk | and swaps, and are also increasing their importance as a component of other derivative financial products. | {} | {} |
pos-16953 | 1 | positive | sentence_translation | 7900 | null | sentence | νν μ°λ¦¬λλΌ κΈμ΅κ³ΌμΈμ λκ° κ°μ§ λ νλ μ λ¬Έμ μ μ κΈμ΅κ±°λμ νΉμ±μ κ³ λ €νμ§ μμ μ€νμ£Όμκ³ΌμΈλ°©μμ κ³ μνκ³ μ λ€λ κ²μ΄λ€. | 7900 | null | translation | Another problem with the current financial taxation system in Korea is that it adheres to the taxation method on the realization basis that does not take into account the characteristics of financial transactions. | {} | {} |
pos-16954 | 1 | positive | translation_chunk_internal | 7900 | 0 | translation_chunk | Another problem with the current financial taxation system in Korea is that it adheres to the taxation | 7900 | 1 | translation_chunk | method on the realization basis that does not take into account the characteristics of financial transactions. | {} | {} |
pos-16955 | 1 | positive | sentence_chunk_internal | 7901 | 0 | sentence_chunk | νν μ°λ¦¬λλΌ μλμΈλ²μμμλ λμ£Όμ£Όκ° μλ κ°μΈμ μ₯λ΄ νμκΈμ΅μν κ±° λλ‘λΆν° | 7901 | 1 | sentence_chunk | λ°μν μλμ κ³ΌμΈ κ·Όκ±° μ‘°νμ΄ λ§λ ¨λμ΄ μμ§ μμ κ³ΌμΈ λμμμ μ μΈλλ€. | {} | {} |
pos-16956 | 1 | positive | sentence_translation | 7901 | null | sentence | νν μ°λ¦¬λλΌ μλμΈλ²μμμλ λμ£Όμ£Όκ° μλ κ°μΈμ μ₯λ΄ νμκΈμ΅μν κ±° λλ‘λΆν° λ°μν μλμ κ³ΌμΈ κ·Όκ±° μ‘°νμ΄ λ§λ ¨λμ΄ μμ§ μμ κ³ΌμΈ λμμμ μ μΈλλ€. | 7901 | null | translation | Under the current income tax law in Korea, income generated from transactions of derivative financial products on the market of individuals other than major shareholders is excluded from taxation because there is no provision for taxation basis. | {} | {} |
pos-16957 | 1 | positive | translation_chunk_internal | 7901 | 0 | translation_chunk | Under the current income tax law in Korea, income generated from transactions of derivative financial products on the market | 7901 | 1 | translation_chunk | of individuals other than major shareholders is excluded from taxation because there is no provision for taxation basis. | {} | {} |
pos-16958 | 1 | positive | sentence_translation | 7902 | null | sentence | κ²°κ³Όμ μΌλ‘ νν€μ§ λΉμ©μ μ¦κ°λ‘ λ§λ―Έμμ μμΆμ
체μ νκ²©μ΄ λ―ΈμΉ μ μλ€λ λΆμμ©λ λ§λ§μΉ μμ λ¬Έμ μ μ΄λΌκ³ ν μ μλ€. | 7902 | null | translation | As a result, it can be said that the side effects of the increase in foreign exchange hedging costs, which could lead to a blow to exporters, are not a trivial issue. | {} | {} |
pos-16959 | 1 | positive | translation_chunk_internal | 7902 | 0 | translation_chunk | As a result, it can be said that the side effects of the increase in foreign exchange | 7902 | 1 | translation_chunk | hedging costs, which could lead to a blow to exporters, are not a trivial issue. | {} | {} |
pos-16960 | 1 | positive | sentence_chunk_internal | 7903 | 0 | sentence_chunk | λλΆμμμμ κΈμ΅νλΈμ μΈνμμ₯μ ν¬ν¨ν κΈμ΅μμ₯ μ 체μ μμ νμ ν¬λͺ
νλ₯Ό | 7903 | 1 | sentence_chunk | μΆκ΅¬ν΄μλ κΈ°μ‘΄μ κΈμ΅μ μ±
μ λ°°μΉλλ€λ λΉνμ λ©΄μΉ λͺ»ν κ²μΌλ‘ λ³΄μΈ λ€. | {} | {} |
pos-16961 | 1 | positive | sentence_translation | 7903 | null | sentence | λλΆμμμμ κΈμ΅νλΈμ μΈνμμ₯μ ν¬ν¨ν κΈμ΅μμ₯ μ 체μ μμ νμ ν¬λͺ
νλ₯Ό μΆκ΅¬ν΄μλ κΈ°μ‘΄μ κΈμ΅μ μ±
μ λ°°μΉλλ€λ λΉνμ λ©΄μΉ λͺ»ν κ²μΌλ‘ λ³΄μΈ λ€. | 7903 | null | translation | It is expected that the decision will be subject to criticism for contradicting the previous financial policies that aimed to liberalize and make transparent the entire financial market, including the financial hub and foreign currency markets in Northeast Asia. | {} | {} |
pos-16962 | 1 | positive | translation_chunk_internal | 7903 | 0 | translation_chunk | It is expected that the decision will be subject to criticism for contradicting the previous financial policies that aimed to | 7903 | 1 | translation_chunk | liberalize and make transparent the entire financial market, including the financial hub and foreign currency markets in Northeast Asia. | {} | {} |
pos-16963 | 1 | positive | sentence_chunk_internal | 7904 | 0 | sentence_chunk | μ μ±
μ μΈ‘λ©΄μμ νκ°νλλΌλ μ₯κΈ°κ° κΈμ΅μ
μ λνμ¬ λ€λ₯Έ μ
μ’
κ³Ό λ¬λ¦¬ λμ νλλ₯Ό μ μ©ν΄μλ μ·¨μ§λ₯Ό | 7904 | 1 | sentence_chunk | 무μν΄λ²λ¦¬λ κ²μ μ‘°μΈμ μ±
μ μΌκ΄μ±μ ν΄μΉλ©°, κΈ°μ‘΄μ μΈκ΅μΈμ κ΅λ΄ν¬μμλ λΆμ μ μΈ ν¨κ³Όλ₯Ό λ―ΈμΉ μκ° μλ€. | {} | {} |
pos-16964 | 1 | positive | sentence_translation | 7904 | null | sentence | μ μ±
μ μΈ‘λ©΄μμ νκ°νλλΌλ μ₯κΈ°κ° κΈμ΅μ
μ λνμ¬ λ€λ₯Έ μ
μ’
κ³Ό λ¬λ¦¬ λμ νλλ₯Ό μ μ©ν΄μλ μ·¨μ§λ₯Ό 무μν΄λ²λ¦¬λ κ²μ μ‘°μΈμ μ±
μ μΌκ΄μ±μ ν΄μΉλ©°, κΈ°μ‘΄μ μΈκ΅μΈμ κ΅λ΄ν¬μμλ λΆμ μ μΈ ν¨κ³Όλ₯Ό λ―ΈμΉ μκ° μλ€. | 7904 | null | translation | Ignoring the intention of applying a higher limit to the financial industry for a long period, unlike other industries, can undermine the consistency of tax policy and have a negative impact on existing foreign investment in Korea, even from a policy perspective. | {} | {} |
pos-16965 | 1 | positive | translation_chunk_internal | 7904 | 0 | translation_chunk | Ignoring the intention of applying a higher limit to the financial industry for a long period, unlike other industries, can undermine | 7904 | 1 | translation_chunk | the consistency of tax policy and have a negative impact on existing foreign investment in Korea, even from a policy perspective. | {} | {} |
pos-16966 | 1 | positive | sentence_translation | 7905 | null | sentence | μμ΅μ κ·μ κ²½μ μ μμ κΆμ μ΄μ μ΄ μλ κ²½μ°μ κΈμ΅μνμ ν¬νΈν΄λ¦¬μ€μ κ±°λλ₯Ό μΈμ ν μ μμ κ²μ΄λ€. | 7905 | null | translation | If there is a transfer of economic ownership attributable to gains and losses, the transaction of the portfolio of financial instruments will be recognized. | {} | {} |
pos-16967 | 1 | positive | sentence_translation | 7906 | null | sentence | μ μ©λ κ·μ μνμ
μ μμ΄μλ λ€λ₯Έ μ
μ’
μ μμ΄μμ κ°μ΄ μ μ©λλ κ° μ¬μ
μ₯μ λμΌνκ² λΆν¬λλ κ²μΌλ‘ λ³Έλ€. | 7906 | null | translation | In the banking business attributable to creditworthiness, creditworthiness is considered to be equally distributed in each workplace as in other industries. | {} | {} |
pos-16968 | 1 | positive | sentence_translation | 7907 | null | sentence | μ€μ κΈλ‘λ² νΈλ μ΄λ©κ³Ό κ΄λ ¨νμ¬ κ²½μ μ μμ κΆμ μΈμ νκ³ κ·Έ μ΄μ μ νμ
νλ κ²μ μ©μ΄ν μΌμ μλλ€. | 7907 | null | translation | It is not easy to recognize economic ownership and identify transfers in relation to actual global trading. | {} | {} |
pos-16969 | 1 | positive | sentence_translation | 7908 | null | sentence | μ€νλ°©μμ μ€μ κ³Ό μ΄νμ΄ μ μ€νκ³ μ²΄κ³μ μΌλ‘ μ΄λ£¨μ΄μ ΈμΌ νλ μ΄λ‘ μΈν΄ κ΅μ κΈμ΅μΌν°μ μ€λ¦½μ΄ μ§λμΉκ² μ§μ°λμ΄μλ μλ κ²μ΄λ€. | 7908 | null | translation | The establishment and implementation of the execution plan should be carried out with caution and in a systematic manner, but it should not excessively delay the establishment of an international financial center. | {} | {} |
pos-16970 | 1 | positive | translation_chunk_internal | 7908 | 0 | translation_chunk | The establishment and implementation of the execution plan should be carried out with caution and in a | 7908 | 1 | translation_chunk | systematic manner, but it should not excessively delay the establishment of an international financial center. | {} | {} |
pos-16971 | 1 | positive | sentence_translation | 7909 | null | sentence | μ μ£Όλκ° μ¦κΆκ±°λμλ₯Ό κ°μ€νλ κ²½μ° ν¬μμλ₯Ό μν κ°μ₯ κΈ°μ΄μ μΈ μΈμΌν°λΈλ‘ μ¦κΆκ±°λμΈμ λ©΄μ λλ μΈμ¨μ μΈνκ° κ³ λ €λ μ μλ€. | 7909 | null | translation | If Jeju Island opens a stock exchange, it may consider exempting the securities transaction tax or reducing the tax rate as the fundamental incentives for investors. | {} | {} |
pos-16972 | 1 | positive | translation_chunk_internal | 7909 | 0 | translation_chunk | If Jeju Island opens a stock exchange, it may consider exempting the securities | 7909 | 1 | translation_chunk | transaction tax or reducing the tax rate as the fundamental incentives for investors. | {} | {} |
pos-16973 | 1 | positive | sentence_chunk_internal | 7910 | 0 | sentence_chunk | μ‘°μν κ΅λ΄μ¬κ±΄μ μ‘°μ±κ³Ό μΈκ³μ μΈ κΈμ΅μμ₯κ°λ°© νλ¦μμ μ‘°κΈ°νΈμΉμ ν΅ν΄μλ§μ΄ | 7910 | 1 | sentence_chunk | κ΅μ κΈμ΅μΌ ν°μ μ€λ¦½μ΄ κ°μ§λ μ±κ³΅μ μΈ κ°μΉλ₯Ό κΈ°λν μ μκΈ° λλ¬Έμ΄λ€. | {} | {} |
pos-16974 | 1 | positive | sentence_translation | 7910 | null | sentence | μ‘°μν κ΅λ΄μ¬κ±΄μ μ‘°μ±κ³Ό μΈκ³μ μΈ κΈμ΅μμ₯κ°λ°© νλ¦μμ μ‘°κΈ°νΈμΉμ ν΅ν΄μλ§μ΄ κ΅μ κΈμ΅μΌ ν°μ μ€λ¦½μ΄ κ°μ§λ μ±κ³΅μ μΈ κ°μΉλ₯Ό κΈ°λν μ μκΈ° λλ¬Έμ΄λ€. | 7910 | null | translation | The successful value of establishing the International Financial Center can only be expected through the rapid creation of domestic conditions and early adoption of the global financial market opening trend. | {} | {} |
pos-16975 | 1 | positive | translation_chunk_internal | 7910 | 0 | translation_chunk | The successful value of establishing the International Financial Center can only be expected through the | 7910 | 1 | translation_chunk | rapid creation of domestic conditions and early adoption of the global financial market opening trend. | {} | {} |
pos-16976 | 1 | positive | sentence_translation | 7911 | null | sentence | μΆκ°λ‘ μ‘°μΈμ‘°μ½λ§μ ꡬμΆνλ μ λ΅μ μΆμ§νλ λ°©μμ κ³ λ €νμ¬μΌ ν κ²μ΄λ€. | 7911 | null | translation | In addition, it is necessary to consider a plan to explore strategies for establishing a tax treaty network. | {} | {} |
pos-16977 | 1 | positive | sentence_chunk_internal | 7912 | 0 | sentence_chunk | μ 10μ‘°μ μ 11μ‘°λ κ°κ° λ°°λΉκ³Ό μ΄μμ κ΄ν κ·μ μΌλ‘ μ¬κΈ°μμ μ μλ κ°λ
μ΄ μμ²μ§κ΅μ κ΅λ΄ | 7912 | 1 | sentence_chunk | κ³Όμμλ³ΈμΈμ νμμ λ°°λΉ λλ μ΄μλ‘ κ°μ£Όνλ κ·μ κ³Ό μμΉλ λ κ²½μ°κ° λ°μν μ°λ €κ° μλ€. | {} | {} |
pos-16978 | 1 | positive | sentence_translation | 7912 | null | sentence | μ 10μ‘°μ μ 11μ‘°λ κ°κ° λ°°λΉκ³Ό μ΄μμ κ΄ν κ·μ μΌλ‘ μ¬κΈ°μμ μ μλ κ°λ
μ΄ μμ²μ§κ΅μ κ΅λ΄ κ³Όμμλ³ΈμΈμ νμμ λ°°λΉ λλ μ΄μλ‘ κ°μ£Όνλ κ·μ κ³Ό μμΉλ λ κ²½μ°κ° λ°μν μ°λ €κ° μλ€. | 7912 | null | translation | Articles 10 and 11 are regulations on dividends and interest, respectively, and there is a concern that the concept defined herein may conflict with the regulations regarded as dividends or interest under the domestic under-capital tax system of the source country. | {} | {} |
pos-16979 | 1 | positive | translation_chunk_internal | 7912 | 0 | translation_chunk | Articles 10 and 11 are regulations on dividends and interest, respectively, and there is a concern that the concept defined herein | 7912 | 1 | translation_chunk | may conflict with the regulations regarded as dividends or interest under the domestic under-capital tax system of the source country. | {} | {} |
pos-16980 | 1 | positive | sentence_chunk_internal | 7913 | 0 | sentence_chunk | μ 9μ‘° μ 1νμμλ κ³Όμμλ³ΈμΈμ λ₯Ό μμΉμ μΌλ‘ μΈμ νλ©΄μ ννΈμΌλ‘λ λ
립기 μ
κ°μμΉμ | 7913 | 1 | sentence_chunk | λ²μ λ΄μμ κ³ΌμΈμλ³ΈμΈμ κ° μ΄μ©λμ΄μ ΈμΌ νλ€λ μ νμ λ΄μ©μ λ΄ κ³ μλ€. | {} | {} |
pos-16981 | 1 | positive | sentence_translation | 7913 | null | sentence | μ 9μ‘° μ 1νμμλ κ³Όμμλ³ΈμΈμ λ₯Ό μμΉμ μΌλ‘ μΈμ νλ©΄μ ννΈμΌλ‘λ λ
립기 μ
κ°μμΉμ λ²μ λ΄μμ κ³ΌμΈμλ³ΈμΈμ κ° μ΄μ©λμ΄μ ΈμΌ νλ€λ μ νμ λ΄μ©μ λ΄ κ³ μλ€. | 7913 | null | translation | Article 9 (1) recognizes the insufficient capital tax system in principle but contains limited content that the taxable capital tax system should be operated within the scope of the independent inter-business principle. | {} | {} |
pos-16982 | 1 | positive | translation_chunk_internal | 7913 | 0 | translation_chunk | Article 9 (1) recognizes the insufficient capital tax system in principle but contains limited content that the | 7913 | 1 | translation_chunk | taxable capital tax system should be operated within the scope of the independent inter-business principle. | {} | {} |
pos-16983 | 1 | positive | sentence_translation | 7914 | null | sentence | νλ μ¬μ
κ·λͺ¨ λ° κ²½μμ¬κ±΄ λ±μ΄ μ μ¬νλ©΄ λΉκ΅λμ λ°°μλ₯Ό μ μ ν μ μλ λΉκ΅ κ°λ₯ν λ²μΈμ ν΄λΉλ κ²μ΄λ€. | 7914 | null | translation | If the business scale and management conditions are similar, it will be a comparable corporation that can select the comparable multiple. | {} | {} |
pos-16984 | 1 | positive | sentence_translation | 7915 | null | sentence | λ°λΌμ λ€μμμλ κ±°λμ λν κ³ΌμΈμ²΄κ³λ₯Ό λͺ
νν ν νμκ° μλ€λ μ μ μμ κ·Έ 체κ³μ 립μ μν λ°©μμ μκ°ν΄λ³΄κΈ°λ‘ νλ€. | 7915 | null | translation | Therefore, in the following, we will explore possible measures to establish the system for clarifying the taxation system for transactions, based on the premise that it is necessary. | {} | {} |
pos-16985 | 1 | positive | translation_chunk_internal | 7915 | 0 | translation_chunk | Therefore, in the following, we will explore possible measures to establish the system for | 7915 | 1 | translation_chunk | clarifying the taxation system for transactions, based on the premise that it is necessary. | {} | {} |
pos-16986 | 1 | positive | sentence_translation | 7916 | null | sentence | μΌλ§ μ μμ΄ μ£Όμ£Όλ°°λΉμ ν μμ μ΄κ±°λ νΉμ μ©λλ‘ μ¬μ©ν μμ μΈ μκΈ λν λ°°λΆλμμμ μ μΈνλ€. | 7916 | null | translation | Funds scheduled to be distributed or used for specific purposes in the near future will also be excluded from the distribution. | {} | {} |
pos-16987 | 1 | positive | sentence_translation | 7917 | null | sentence | μμΉμ μΌλ‘ κΈ°μ
μ λͺ¨λ μ μ μλ³Έμ΄ λ°°λΆλμ΄μΌ νμ§λ§ κ·Έλ μ§ μμ κ²½μ°λ μλ€. | 7917 | null | translation | In principle, all appropriate capital of a company must be allocated, but there are cases where it is not. | {} | {} |
pos-16988 | 1 | positive | sentence_translation | 7918 | null | sentence | μ΄ κ²½μ° νμ¬λ νκΈμ΄λ λ¨κΈ°ν¬μμμ°μ κ°μ§κ³ ν¬μμμ΅ μ μ΅λννκΈ° μν΄ κ΄λ¦¬νλ€. | 7918 | null | translation | In this case, the company has cash or short-term investment assets and manages them to maximize the return on investment. | {} | {} |
pos-16989 | 1 | positive | sentence_chunk_internal | 7919 | 0 | sentence_chunk | μ΄λ¬ν κ²°κ³Ό λν μ‘°μΈμ μνμ¬ κΈμ΅μμ₯ κ±°λμ μ곑μ μΌκΈ°νλ μμΈμ΄ λ μ μμΌλ― λ‘ | 7919 | 1 | sentence_chunk | κ΅λ΄λ² κ°μ μμλ νμ μ‘°μΈμ‘°μ½μ κ΄λ ¨ κ·μ μ λν κ°μ μ¬λΆλ ν¨κ» κ²ν λμ΄μΌ ν κ²μ΄λ€. | {} | {} |
pos-16990 | 1 | positive | sentence_translation | 7919 | null | sentence | μ΄λ¬ν κ²°κ³Ό λν μ‘°μΈμ μνμ¬ κΈμ΅μμ₯ κ±°λμ μ곑μ μΌκΈ°νλ μμΈμ΄ λ μ μμΌλ― λ‘ κ΅λ΄λ² κ°μ μμλ νμ μ‘°μΈμ‘°μ½μ κ΄λ ¨ κ·μ μ λν κ°μ μ¬λΆλ ν¨κ» κ²ν λμ΄μΌ ν κ²μ΄λ€. | 7919 | null | translation | These outcomes can also potentially lead to distortion of financial market transactions due to taxation and therefore, when revising domestic laws, it is essential to consider whether or not to amend the relevant provisions in the tax treaty. | {} | {} |
pos-16991 | 1 | positive | translation_chunk_internal | 7919 | 0 | translation_chunk | These outcomes can also potentially lead to distortion of financial market transactions due to taxation and therefore, | 7919 | 1 | translation_chunk | when revising domestic laws, it is essential to consider whether or not to amend the relevant provisions in the tax treaty. | {} | {} |
pos-16992 | 1 | positive | sentence_chunk_internal | 7920 | 0 | sentence_chunk | μ£Όκ°μμΉλΆμ μλμλμΌλ‘ μ²λ¦¬νλ κ²½μ°μλ μ‘°μΈμ‘°μ½μ μνμ¬ κ²°κ΅ ν΄λΉ κΈμ‘μ λνμ¬ λΉκ³ΌμΈνλ κ²°κ³Όκ° | 7920 | 1 | sentence_chunk | λνλμ§λ§ μ£Όμ μ²λΆμ μν μλμλμ λν κ²½μ°μ λμΌνκ² μ²λ¦¬ν¨μΌλ‘μ¨ κ²½μ μ μκ³‘μ΄ λ°μνμ§ μκ² λλ€. | {} | {} |
pos-16993 | 1 | positive | sentence_translation | 7920 | null | sentence | μ£Όκ°μμΉλΆμ μλμλμΌλ‘ μ²λ¦¬νλ κ²½μ°μλ μ‘°μΈμ‘°μ½μ μνμ¬ κ²°κ΅ ν΄λΉ κΈμ‘μ λνμ¬ λΉκ³ΌμΈνλ κ²°κ³Όκ° λνλμ§λ§ μ£Όμ μ²λΆμ μν μλμλμ λν κ²½μ°μ λμΌνκ² μ²λ¦¬ν¨μΌλ‘μ¨ κ²½μ μ μκ³‘μ΄ λ°μνμ§ μκ² λλ€. | 7920 | null | translation | If the rise in stock prices is treated as capital gains, the tax treaty eventually results in nontaxation of the amount, but economic distortion does not occur by treating it the same as in the case of capital gains from stock disposal. | {} | {} |
pos-16994 | 1 | positive | translation_chunk_internal | 7920 | 0 | translation_chunk | If the rise in stock prices is treated as capital gains, the tax treaty eventually results in nontaxation of the amount, | 7920 | 1 | translation_chunk | but economic distortion does not occur by treating it the same as in the case of capital gains from stock disposal. | {} | {} |
pos-16995 | 1 | positive | sentence_translation | 7921 | null | sentence | μ¦ μ²΄μ λ₯Ό μ€ν¨μ μΌλ‘ μ΄μ©νλ κ²λ λ΄λΆν΅μ κ΄λ ¨ μ무 μ΄νμ μ λ² μ건μ΄λ€. | 7921 | null | translation | In other words, effective operation of the system is also a legal requirement for the fulfillment of internal control-related obligations. | {} | {} |
pos-16996 | 1 | positive | sentence_chunk_internal | 7922 | 0 | sentence_chunk | μ°λ¦¬ λ²μΈμΈλ²μ κ΅λ΄μμ² μ¬μ
μλμ λ²μμλ μΈκ΅λ²μΈμ΄ μλμΈλ² μ 19 μ‘°μ μ κ·μ λμ΄ μλ μ¬μ
μ€ κ΅λ΄μμ | 7922 | 1 | sentence_chunk | μμνλ μ¬μ
μμ λ°μνλ μλμ΄ ν¬ν¨λλ€ ( 93 5 λ²μΈμΈλ² μ μ‘° μ νΈ μ°Έμ‘° 1 11 β β λ³Ό μ μμ κ²μ΄λ€. | {} | {} |
pos-16997 | 1 | positive | sentence_translation | 7922 | null | sentence | μ°λ¦¬ λ²μΈμΈλ²μ κ΅λ΄μμ² μ¬μ
μλμ λ²μμλ μΈκ΅λ²μΈμ΄ μλμΈλ² μ 19 μ‘°μ μ κ·μ λμ΄ μλ μ¬μ
μ€ κ΅λ΄μμ μμνλ μ¬μ
μμ λ°μνλ μλμ΄ ν¬ν¨λλ€ ( 93 5 λ²μΈμΈλ² μ μ‘° μ νΈ μ°Έμ‘° 1 11 β β λ³Ό μ μμ κ²μ΄λ€. | 7922 | null | translation | Under the Korean Corporate Tax Act, the scope of domestic source business income includes income generated from the business operated in Korea among the businesses stipulated in Article 19 of the Income Tax Act by foreign corporations ( 93 See Article 11 of the Corporate Tax Act). | {} | {} |
pos-16998 | 1 | positive | translation_chunk_internal | 7922 | 0 | translation_chunk | Under the Korean Corporate Tax Act, the scope of domestic source business income includes income generated from the business operated in Korea | 7922 | 1 | translation_chunk | among the businesses stipulated in Article 19 of the Income Tax Act by foreign corporations ( 93 See Article 11 of the Corporate Tax Act). | {} | {} |
pos-16999 | 1 | positive | sentence_chunk_internal | 7923 | 0 | sentence_chunk | μ£Όκ°μμΉλΆμ λνμ¬ μ§κΈν κΈμ‘μ μμ ν μλ‘μ΄ μ νμ μλμΌλ‘ 보λ κ²½μ° μλ λͺ
λ¬Έ κ·μ μ΄ μλ‘ λμ
λμ§ μλ ν μ°λ¦¬λλΌμ | 7923 | 1 | sentence_chunk | κ°μ΄ μ΄κ±°μ£Όμλ₯Ό μ±ννκ³ μλ λ²μ νμμλ κ³ΌμΈλ₯Ό ν μ μλ κ²μ΄ μμΉμ΄λ―λ‘ μ°λ¦¬λλΌλ κ³ΌμΈκΆμ νμ¬ ν μ μλ κ²°κ³Όκ° λλ€. | {} | {} |
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