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-17300
1
positive
sentence_translation
8074
null
sentence
κΈˆλ…„λ„ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ μ‹ κ³  크게 증가 - ’12λ…„ μ‹ κ³ κ²°κ³Ό 및 λ―Έμ‹  고혐의자 κΈ°νšμ κ²€ -
8074
null
translation
Significant increase in reporting of overseas financial accounts this year - Report results in 2012 and planned inspection of those suspected of filing false reports -
{}
{}
pos-17301
1
positive
translation_chunk_internal
8074
0
translation_chunk
Significant increase in reporting of overseas financial accounts this year - Report
8074
1
translation_chunk
results in 2012 and planned inspection of those suspected of filing false reports -
{}
{}
pos-17302
1
positive
sentence_translation
8075
null
sentence
μ—­μ™Έ μ€λ‹‰μ†Œλ“ μ–‘μ„±ν™” μœ λ„λ°©μ•ˆ
8075
null
translation
Measures to encourage the adoption of offshore hidden income
{}
{}
pos-17303
1
positive
sentence_translation
8076
null
sentence
μ—­μ™Ένƒˆμ„Έ μΆ”μ§•μ„Έμ•‘, 2013λ…„ 처음으둜 1쑰원 λ„˜μ–΄ - μ„Έμ •μ—­λŸ‰μ˜ 집쀑이 μ„±κ³Όλ‘œ λ‚˜νƒ€λ‚˜ -
8076
null
translation
The amount of additional tax collected for offshore tax evasion exceeded KRW 1 trillion for the first time in 2013 - Concentration of taxation capabilities shows results -
{}
{}
pos-17304
1
positive
translation_chunk_internal
8076
0
translation_chunk
The amount of additional tax collected for offshore tax evasion exceeded KRW 1 trillion
8076
1
translation_chunk
for the first time in 2013 - Concentration of taxation capabilities shows results -
{}
{}
pos-17305
1
positive
sentence_translation
8077
null
sentence
μΌλΆ€κ°œμ •λ²•λ₯ μ•ˆ 검토보고
8077
null
translation
Report on review of partial amendment bill
{}
{}
pos-17306
1
positive
sentence_translation
8078
null
sentence
μ§€ν•˜κ²½μ œ μ–‘μ„±ν™”μ˜ μ˜λ―Έμ™€ ν•œκ³„
8078
null
translation
The meaning and limitations of fostering the underground economy
{}
{}
pos-17307
1
positive
sentence_translation
8079
null
sentence
미ꡭ인이 κ°€μ§€κ³  μžˆλŠ” 증ꢌ이라면 외ꡭ법인이 λ°œν–‰ν•œ 것을 ν¬ν•¨ν•˜κ²Œ λ˜μ—ˆλ‹€.
8079
null
translation
Securities held by Americans now include those issued by foreign corporations.
{}
{}
pos-17308
1
positive
sentence_translation
8080
null
sentence
의무 μ‹€μ§ˆμ μΈ μ†Œμœ λŠ” λ‹€μŒ 쀑 ν•˜λ‚˜λ₯Ό μ˜λ―Έν•œλ‹€.
8080
null
translation
"Obligation substantial possession" refers to one of the following.
{}
{}
pos-17309
1
positive
sentence_translation
8081
null
sentence
μ»΄ν”ŒλΌμ΄μ–ΈμŠ€ κΆŒμœ„μž λ°•μ„Έν™” :μ€€λ²•μœ„ μ‹€νš¨μ„±, 생각보닀 κ°•λ ₯ν•˜λ‹€.
8081
null
translation
Compliance authority Park Se-hwa: The effectiveness of the compliance committee is stronger than expected.
{}
{}
pos-17310
1
positive
sentence_translation
8082
null
sentence
수읡적 μ†Œμœ μžμ˜ νŒλ‹¨ 등에 κ΄€ν•œ ν–‰μ • 뢀담을 μ™Έκ΅­κΈˆμœ΅κΈ°κ΄€μ— μ§€μš°λ©΄μ„œ κ·Έκ²ƒμ˜ μ—…λ¬΄μ§‘ν–‰μ˜ μ μ ˆμ„±λ„ κ°μ‹œν•˜λŠ” μž₯μΉ˜μ΄λ‹€.
8082
null
translation
It is a mechanism that monitors the appropriateness of its business execution while transferring the administrative burden of judgment on beneficial owners to foreign financial institutions.
{}
{}
pos-17311
1
positive
translation_chunk_internal
8082
0
translation_chunk
It is a mechanism that monitors the appropriateness of its business execution while transferring
8082
1
translation_chunk
the administrative burden of judgment on beneficial owners to foreign financial institutions.
{}
{}
pos-17312
1
positive
sentence_translation
8083
null
sentence
λ˜ν•œ λŒ€ν‘œμ΄μ‚¬λŠ” νšŒμ‚¬μ˜ 정보λ₯Ό μ·¨λ“ν•˜κΈ° μš©μ΄ν•œ μ§€μœ„μ— 있기 λ•Œλ¬Έμ— λ‹€λ₯Έ 이사와 달리 더 μ—„μ€‘ν•œ λ‚΄λΆ€ν†΅μ œμ˜λ¬΄λ₯Ό λΆ€λ‹΄ν•œλ‹€λŠ” 논리도 μžˆλ‹€.
8083
null
translation
In addition, there is a logic that the CEO, unlike other directors, is burdened with stricter internal control obligations because he is in a position where it is easy to obtain company information.
{}
{}
pos-17313
1
positive
translation_chunk_internal
8083
0
translation_chunk
In addition, there is a logic that the CEO, unlike other directors, is burdened with stricter internal
8083
1
translation_chunk
control obligations because he is in a position where it is easy to obtain company information.
{}
{}
pos-17314
1
positive
sentence_translation
8084
null
sentence
이 같은 λ²•λ¦¬λŠ” νšŒμ‚¬ 규λͺ¨μ˜ λŒ€μ†Œμ— 따라 λ‹€λ₯΄μ§€ μ•Šκ³ , 상근이사도 μ›μΉ™μ μœΌλ‘œ λŒ€ν‘œμ΄μ‚¬μ™€ λ™μΌν•œ μˆ˜μ€€μ˜ κ°μ‹œμ˜λ¬΄λ₯Ό λΆ€ λ‹΄ν•œλ‹€κ³  보아야 ν•œλ‹€.
8084
null
translation
This legal principle does not differ depending on the size of the company, and in principle, full-time directors should be considered to have the same level of monitoring duties as the CEO.
{}
{}
pos-17315
1
positive
translation_chunk_internal
8084
0
translation_chunk
This legal principle does not differ depending on the size of the company, and in principle,
8084
1
translation_chunk
full-time directors should be considered to have the same level of monitoring duties as the CEO.
{}
{}
pos-17316
1
positive
sentence_chunk_internal
8085
0
sentence_chunk
즉 ν‰μ΄μ‚¬μ˜ κ²½μš°λŠ” λ‹€λ₯Έ μ΄μ‚¬μ˜ 업무집행에 μ˜μ‹¬ν• λ§Œ ν•œ μ‚¬μœ λ₯Ό μ•Œλ©΄μ„œλ„ λ°©μΉ˜ν•˜μ˜€κ±°λ‚˜ μ•Œμˆ˜
8085
1
sentence_chunk
μžˆμ—ˆμŒμ—λ„ μ•Œμ§€ λͺ»ν•œλ° κ·€μ±…μ‚¬μœ κ°€ μžˆλŠ” κ²½μš°μ—λ§Œ κ°μ‹œ 의무 μœ„λ°˜μ΄ μ„±λ¦½λœλ‹€κ³  λ³΄λŠ” 것이 원칙이닀.
{}
{}
pos-17317
1
positive
sentence_translation
8085
null
sentence
즉 ν‰μ΄μ‚¬μ˜ κ²½μš°λŠ” λ‹€λ₯Έ μ΄μ‚¬μ˜ 업무집행에 μ˜μ‹¬ν• λ§Œ ν•œ μ‚¬μœ λ₯Ό μ•Œλ©΄μ„œλ„ λ°©μΉ˜ν•˜μ˜€κ±°λ‚˜ μ•Œμˆ˜ μžˆμ—ˆμŒμ—λ„ μ•Œμ§€ λͺ»ν•œλ° κ·€μ±…μ‚¬μœ κ°€ μžˆλŠ” κ²½μš°μ—λ§Œ κ°μ‹œ 의무 μœ„λ°˜μ΄ μ„±λ¦½λœλ‹€κ³  λ³΄λŠ” 것이 원칙이닀.
8085
null
translation
In other words, in the case of rank-and-file directors, the principle is that a violation of the duty of supervision is considered to be established only when there is a reason to be attributable to a director who knowingly neglected a reason to suspect the performance of another director's business or did not know abo...
{}
{}
pos-17318
1
positive
translation_chunk_internal
8085
0
translation_chunk
In other words, in the case of rank-and-file directors, the principle is that a violation of the duty of supervision is
8085
1
translation_chunk
considered to be established only when there is a reason to be attributable to a director who knowingly neglected a reason to
{}
{}
pos-17319
1
positive
translation_chunk_internal
8085
0
translation_chunk
In other words, in the case of rank-and-file directors, the principle is that a violation of the duty of supervision is
8085
2
translation_chunk
suspect the performance of another director's business or did not know about it even though he could have known about it.
{}
{}
pos-17320
1
positive
translation_chunk_internal
8085
1
translation_chunk
considered to be established only when there is a reason to be attributable to a director who knowingly neglected a reason to
8085
2
translation_chunk
suspect the performance of another director's business or did not know about it even though he could have known about it.
{}
{}
pos-17321
1
positive
sentence_translation
8086
null
sentence
μŠ€μœ„μŠ€μ˜ μ›μ²œμ§•μˆ˜λŠ” λ…μΌκ±°μ£Όμžμ˜ μŠ€μœ„μŠ€ λ‚΄ κΈˆμœ΅μ†Œλ“μ— λŒ€ν•˜μ—¬ μŠ€μœ„μŠ€ 은행이 완납적 μ›μ²œμ§•μˆ˜ ν›„ 독일에 μ΄μ „ν•˜λŠ” 방식이닀.
8086
null
translation
Switzerland's method of withholding tax involves the Swiss bank transferring the financial income of German residents in Switzerland to Germany after fully deducting the withholding tax.
{}
{}
pos-17322
1
positive
translation_chunk_internal
8086
0
translation_chunk
Switzerland's method of withholding tax involves the Swiss bank transferring the financial
8086
1
translation_chunk
income of German residents in Switzerland to Germany after fully deducting the withholding tax.
{}
{}
pos-17323
1
positive
sentence_translation
8087
null
sentence
μœ„μ™€ 같은 μ›μ²œμ§•μˆ˜ λŒ€μ‹  독일과세당ꡭ에 μŠ€μœ„μŠ€λ‚΄ κΈˆμœ΅κ³„μ’Œλ₯Ό μ‹ κ³ ν•  수 μžˆλ‹€.
8087
null
translation
Instead of the aforementioned withholding tax, it is possible to report financial accounts in Switzerland to the German tax authorities.
{}
{}
pos-17324
1
positive
sentence_chunk_internal
8088
0
sentence_chunk
2011λ…„, 2012λ…„ μ—­μ™Έμ€λ‹‰μ†Œλ“μ„ νŒŒμ•…ν•˜κΈ° μœ„ν•œ λ‹€μ–‘ν•œ 쑰치λ₯Ό μ·¨ν•˜μ—¬
8088
1
sentence_chunk
39,000건 μ΄μƒμ˜ 좔가적인 κ³„μ’Œμ‹ κ³ μ™€ 58μ–΅ λ‹¬λŸ¬μ˜ μž¬μ •μˆ˜μž…μ„ ν™•λ³΄ν•œ λ°” μžˆλ‹€.
{}
{}
pos-17325
1
positive
sentence_translation
8088
null
sentence
2011λ…„, 2012λ…„ μ—­μ™Έμ€λ‹‰μ†Œλ“μ„ νŒŒμ•…ν•˜κΈ° μœ„ν•œ λ‹€μ–‘ν•œ 쑰치λ₯Ό μ·¨ν•˜μ—¬ 39,000건 μ΄μƒμ˜ 좔가적인 κ³„μ’Œμ‹ κ³ μ™€ 58μ–΅ λ‹¬λŸ¬μ˜ μž¬μ •μˆ˜μž…μ„ ν™•λ³΄ν•œ λ°” μžˆλ‹€.
8088
null
translation
In 2011 and 2012, a range of measures were implemented to detect offshore undisclosed income, resulting in the acquisition of over 39,000 additional account reports and fiscal income of USD 5.8 billion.
{}
{}
pos-17326
1
positive
translation_chunk_internal
8088
0
translation_chunk
In 2011 and 2012, a range of measures were implemented to detect offshore undisclosed income, resulting
8088
1
translation_chunk
in the acquisition of over 39,000 additional account reports and fiscal income of USD 5.8 billion.
{}
{}
pos-17327
1
positive
sentence_chunk_internal
8089
0
sentence_chunk
μ—­μ™Ένƒˆμ„Έ 및 κ·Έ 방지에 λŒ€ν•œ κ΅­λ―Ό 및 ꡭ회의 관심 μ¦λŒ€ μ—­μ™Ένƒˆμ„Έμ— λŒ€ν•΄μ„œλŠ”
8089
1
sentence_chunk
OECD μ°¨μ›μ—μ„œ μ˜€λž˜μ „λΆ€ν„° 이에 λŒ€ν•œ λŒ€μ‘μ„ 놓고 μ—¬λŸ¬ λ…Όμ˜κ°€ μžˆμ–΄ μ™”λ‹€.
{}
{}
pos-17328
1
positive
sentence_translation
8089
null
sentence
μ—­μ™Ένƒˆμ„Έ 및 κ·Έ 방지에 λŒ€ν•œ κ΅­λ―Ό 및 ꡭ회의 관심 μ¦λŒ€ μ—­μ™Ένƒˆμ„Έμ— λŒ€ν•΄μ„œλŠ” OECD μ°¨μ›μ—μ„œ μ˜€λž˜μ „λΆ€ν„° 이에 λŒ€ν•œ λŒ€μ‘μ„ 놓고 μ—¬λŸ¬ λ…Όμ˜κ°€ μžˆμ–΄ μ™”λ‹€.
8089
null
translation
The growing interest of the public and the National Assembly in offshore tax evasion and its prevention has led to numerous discussions at the OECD level regarding how to address this issue.
{}
{}
pos-17329
1
positive
translation_chunk_internal
8089
0
translation_chunk
The growing interest of the public and the National Assembly in offshore tax evasion and its
8089
1
translation_chunk
prevention has led to numerous discussions at the OECD level regarding how to address this issue.
{}
{}
pos-17330
1
positive
sentence_translation
8090
null
sentence
싱가포λ₯΄ μžμ‚°μš΄μš©μ‚¬κ°€ 주제 λ°œν‘œλ₯Ό ν•˜λŠ” μˆ˜μ€€μ—μ„œ λ¨Έλ¬Όλ €κ³  적극적인 의견 κ΅ν™˜μ΄ μžˆμ—ˆλ˜ 것은 μ•„λ‹ˆμ—ˆλ‹€.
8090
null
translation
The Singapore asset management company remained at the level of presenting the topic without actively exchanging opinions.
{}
{}
pos-17331
1
positive
sentence_chunk_internal
8091
0
sentence_chunk
μš°λ¦¬λ‚˜λΌμ˜ 경우 이미 β€œμžλ³Έμ‹œμž₯κ³Ό κΈˆμœ΅νˆ¬μžμ—…μ— κ΄€ ν•œ 법λ₯ β€μ΄ μΆœλ²”ν•œ 상황이고,
8091
1
sentence_chunk
λ”°λΌμ„œ 큰 κ·œμ œμ™„ν™”λŠ” 없이 fund passport μ œλ„λ₯Ό λ„μž…ν•˜λŠ” 것이 κ°€λŠ₯ν•˜λ‹€.
{}
{}
pos-17332
1
positive
sentence_translation
8091
null
sentence
μš°λ¦¬λ‚˜λΌμ˜ 경우 이미 β€œμžλ³Έμ‹œμž₯κ³Ό κΈˆμœ΅νˆ¬μžμ—…μ— κ΄€ ν•œ 법λ₯ β€μ΄ μΆœλ²”ν•œ 상황이고, λ”°λΌμ„œ 큰 κ·œμ œμ™„ν™”λŠ” 없이 fund passport μ œλ„λ₯Ό λ„μž…ν•˜λŠ” 것이 κ°€λŠ₯ν•˜λ‹€.
8091
null
translation
In Korea, the "Act on Capital Markets and Financial Investment Business" has already been implemented, so it is feasible to introduce the fund passport system without significant deregulation.
{}
{}
pos-17333
1
positive
translation_chunk_internal
8091
0
translation_chunk
In Korea, the "Act on Capital Markets and Financial Investment Business" has already been
8091
1
translation_chunk
implemented, so it is feasible to introduce the fund passport system without significant deregulation.
{}
{}
pos-17334
1
positive
sentence_translation
8092
null
sentence
우리의 경우 이미 μ—­μ™ΈνŽ€λ“œμ— λŒ€ν•œ κ΅­λ‚΄ νŒλ§€μš”κ±΄μ΄ κ°„λ‹¨ν•˜κ³  μ ˆμ°¨λ„ κ°„μ†Œν™”λ˜μ–΄ 있기 λ•Œλ¬Έμ΄λ‹€.
8092
null
translation
In our case, the domestic sales requirements for offshore funds are already straightforward, and the procedures have been streamlined.
{}
{}
pos-17335
1
positive
sentence_translation
8093
null
sentence
이 λ•Œ 호주 ν˜‘νšŒλŠ” μ•„μ‹œμ•„μ™€ μ˜€μ„Έμ•„λ‹ˆμ•„ μ§€μ—­μ—μ„œ fund μƒν˜ΈμΈμ¦ μ œλ„λ₯Ό λ„μž…ν•  것을 κ±΄μ˜ν•˜κ³  동 μ œλ„μ˜ ν•„μš”μ„±μ„ μ—­μ„€ν•˜μ˜€λ‹€.
8093
null
translation
At this time, the Australian Association suggested the adoption of the fund mutual certification system in the Asia and Oceania regions and provided a rationale for the need for this system.
{}
{}
pos-17336
1
positive
translation_chunk_internal
8093
0
translation_chunk
At this time, the Australian Association suggested the adoption of the fund mutual certification
8093
1
translation_chunk
system in the Asia and Oceania regions and provided a rationale for the need for this system.
{}
{}
pos-17337
1
positive
sentence_chunk_internal
8094
0
sentence_chunk
μ—­μ™Έμ€λ‹‰μ†Œλ“ 전뢀에 λŒ€ν•œ 자발적 μ‹ κ³ λ₯Ό μ „μ œλ‘œ ν•˜λŠ” 경우 ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ—μ„œ 생긴 μ†Œλ“, κ·Έ 이외 μ—­μ™Έμžμ‚°μ—μ„œ
8094
1
sentence_chunk
생긴 μ†Œλ“, μ—­μ™ΈκΈˆμœ΅κ³„μ’Œ 및 μžμ‚°μ˜ μ·¨λ“μžκΈˆκ³Ό κ΄€λ ¨λœ μ†Œλ“ λͺ¨λ‘κ°€ μ‹ κ³ λŒ€μƒμ΄ λ˜λŠ” 것은 κ³ λ €ν•΄ λ³Ό 수 μžˆλ‹€.
{}
{}
pos-17338
1
positive
sentence_translation
8094
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“ 전뢀에 λŒ€ν•œ 자발적 μ‹ κ³ λ₯Ό μ „μ œλ‘œ ν•˜λŠ” 경우 ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ—μ„œ 생긴 μ†Œλ“, κ·Έ 이외 μ—­μ™Έμžμ‚°μ—μ„œ 생긴 μ†Œλ“, μ—­μ™ΈκΈˆμœ΅κ³„μ’Œ 및 μžμ‚°μ˜ μ·¨λ“μžκΈˆκ³Ό κ΄€λ ¨λœ μ†Œλ“ λͺ¨λ‘κ°€ μ‹ κ³ λŒ€μƒμ΄ λ˜λŠ” 것은 κ³ λ €ν•΄ λ³Ό 수 μžˆλ‹€.
8094
null
translation
On the premise of voluntary reporting of all offshore hidden income, it can be considered that income from overseas financial accounts, income from other offshore assets, and income related to offshore financial accounts and asset acquisition funds are all subject to reporting.
{}
{}
pos-17339
1
positive
translation_chunk_internal
8094
0
translation_chunk
On the premise of voluntary reporting of all offshore hidden income, it can be considered that income from overseas financial accounts,
8094
1
translation_chunk
income from other offshore assets, and income related to offshore financial accounts and asset acquisition funds are all subject to reporting.
{}
{}
pos-17340
1
positive
sentence_chunk_internal
8095
0
sentence_chunk
μ—­μ™Έμ€λ‹‰μ†Œλ“μ˜ 경우 κ΅­λ‚΄ μ€λ‹‰μ†Œλ“ λ³΄λ‹€λŠ” 과세행정이 이λ₯Ό νŒŒμ•…ν•˜κΈ° 쉽지 μ•Šλ‹€λŠ” μ μ—μ„œ κ³Όμ„Έκ΄€μ²­μ˜ 지속
8095
1
sentence_chunk
적인 λ…Έλ ₯을 μ „μ œλ‘œ ν•œμ‹œμ μΈ μΈμ„Όν‹°λΈŒλ₯Ό 맀개둜 ν•΄μ„œ 자발적 μ‹ κ³ λ₯Ό μ΄λŒμ–΄ λ‚Ό ν•„μš”κ°€ μžˆλ‹€κ³  λ³Έλ‹€.
{}
{}
pos-17341
1
positive
sentence_translation
8095
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“μ˜ 경우 κ΅­λ‚΄ μ€λ‹‰μ†Œλ“ λ³΄λ‹€λŠ” 과세행정이 이λ₯Ό νŒŒμ•…ν•˜κΈ° 쉽지 μ•Šλ‹€λŠ” μ μ—μ„œ κ³Όμ„Έκ΄€μ²­μ˜ 지속 적인 λ…Έλ ₯을 μ „μ œλ‘œ ν•œμ‹œμ μΈ μΈμ„Όν‹°λΈŒλ₯Ό 맀개둜 ν•΄μ„œ 자발적 μ‹ κ³ λ₯Ό μ΄λŒμ–΄ λ‚Ό ν•„μš”κ°€ μžˆλ‹€κ³  λ³Έλ‹€.
8095
null
translation
In terms of offshore hidden income, it is not easy for the tax administration to figure it out rather than domestic hidden income, so it is necessary to draw voluntary reports through temporary incentives on the premise of continuous efforts by the tax office.
{}
{}
pos-17342
1
positive
translation_chunk_internal
8095
0
translation_chunk
In terms of offshore hidden income, it is not easy for the tax administration to figure it out rather than domestic hidden income,
8095
1
translation_chunk
so it is necessary to draw voluntary reports through temporary incentives on the premise of continuous efforts by the tax office.
{}
{}
pos-17343
1
positive
sentence_translation
8096
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“μ˜ 자발적 μ‹ κ³ μ‹œ 인센 ν‹°λΈŒκ°€ μΆ”κ°€μ μœΌλ‘œ λΆ€μ—¬λ˜λŠ”λ° ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ‹ κ³ μ™€ κ΄€λ ¨λœ μ†Œλ“κ³Ό κ·Έλ ‡μ§€ μ•Šμ€ μ†Œλ“κ°„ 차별 λ¬Έμ œκ°€ 생길 수 μžˆλ‹€.
8096
null
translation
Additional incentives are given when voluntary reporting of offshore hidden income, which may lead to discrimination between income related to overseas financial account reporting and income that is not.
{}
{}
pos-17344
1
positive
translation_chunk_internal
8096
0
translation_chunk
Additional incentives are given when voluntary reporting of offshore hidden income, which may lead to
8096
1
translation_chunk
discrimination between income related to overseas financial account reporting and income that is not.
{}
{}
pos-17345
1
positive
sentence_translation
8097
null
sentence
보톡인듀 사이에 ν˜•μ„±λœ μ •μ˜λ₯Ό μ§€ν‚€κΈ° μœ„ν•΄ μ‘°μ„Έμ œλ„λ₯Ό λ³΄μ™„ν•˜ λŠ” 것이 ν•„μš”ν•˜λ‹€.
8097
null
translation
To uphold the justice established among ordinary individuals, it is necessary to enhance the tax system.
{}
{}
pos-17346
1
positive
sentence_translation
8098
null
sentence
이 경우 각 κ΅­κ°€λŠ” 마치 ν•œ λ‚˜λΌ μ•ˆμ˜ μ§€λ°©μžμΉ˜ 단체와도 같은 μ§€μœ„λ₯Ό κ°€μ§€κ²Œ 될 것이닀.
8098
null
translation
In this case, each country will have a status similar to that of a local government within one country.
{}
{}
pos-17347
1
positive
sentence_translation
8099
null
sentence
이것에 κ΅­κ°€μ£ΌκΆŒ μ–‘λ³΄μ˜ 의미만 μžˆλŠ” 것은 μ•„λ‹ˆλΌ, 자본의 κ΅­λ‚΄νšŒκ·€λ₯Ό 도와 μ‹€μ§ˆμ μœΌλ‘œ κ΅­λΆ€λ₯Ό λŠ˜λ¦¬λŠ” νš¨κ³Όλ„ κΈ°λŒ€ν•  수 μžˆλ‹€.
8099
null
translation
This does not solely imply the surrender of national sovereignty, but it also holds the potential to enhance national wealth by facilitating the repatriation of capital.
{}
{}
pos-17348
1
positive
translation_chunk_internal
8099
0
translation_chunk
This does not solely imply the surrender of national sovereignty, but it also holds
8099
1
translation_chunk
the potential to enhance national wealth by facilitating the repatriation of capital.
{}
{}
pos-17349
1
positive
sentence_translation
8100
null
sentence
ν•œμ‹œμ  사면은 ν–₯ν›„ μš°λ¦¬μ—κ²Œ μž¬μ •μœ„κΈ°κ°€ λ‹₯μΉ  경우 μ‘κΈ‰μ²˜λ°©κ³Όλ„ 같은 μž¬μ •λ³΄μΆ©μˆ˜λ‹¨μ΄ 될 수 μžˆλ‹€κ³  μƒκ°ν•œλ‹€.
8100
null
translation
I believe that a temporary amnesty can serve as a financial measure, similar to an emergency remedy, in the event of a future fiscal crisis.
{}
{}
pos-17350
1
positive
sentence_chunk_internal
8101
0
sentence_chunk
μš°λ¦¬λŠ” μ†Œμœ„ μ†Œκ·œλͺ¨ 개방경제 μ²΄μ œμ΄κΈ°μ— 마치 μ–΄μ©” 수 μ—†λŠ” 운λͺ…인 κ²ƒμ²˜λŸΌ μ–˜κΈ°ν•˜λŠ”λ°
8101
1
sentence_chunk
μ–΄λŠλ§ μ΅μˆ™ν•΄μ Έ μžˆλŠ” λ“― λ³΄μ΄μ§€λ§Œ 사싀 은 λ°˜λ“œμ‹œ κ·ΈλŸ¬ν•œ κ²ƒλ§Œμ€ μ•„λ‹ˆλ‹€.
{}
{}
pos-17351
1
positive
sentence_translation
8101
null
sentence
μš°λ¦¬λŠ” μ†Œμœ„ μ†Œκ·œλͺ¨ 개방경제 μ²΄μ œμ΄κΈ°μ— 마치 μ–΄μ©” 수 μ—†λŠ” 운λͺ…인 κ²ƒμ²˜λŸΌ μ–˜κΈ°ν•˜λŠ”λ° μ–΄λŠλ§ μ΅μˆ™ν•΄μ Έ μžˆλŠ” λ“― λ³΄μ΄μ§€λ§Œ 사싀 은 λ°˜λ“œμ‹œ κ·ΈλŸ¬ν•œ κ²ƒλ§Œμ€ μ•„λ‹ˆλ‹€.
8101
null
translation
We seem to be already used to talking as if it were an inevitable fate because of the so-called small open economy system, but that is, in fact, not necessarily the case.
{}
{}
pos-17352
1
positive
translation_chunk_internal
8101
0
translation_chunk
We seem to be already used to talking as if it were an inevitable fate because of the
8101
1
translation_chunk
so-called small open economy system, but that is, in fact, not necessarily the case.
{}
{}
pos-17353
1
positive
sentence_translation
8102
null
sentence
자유둭게 ν•˜λŠ” 것에 λŒ€ν•΄ μ‘°κ±΄μ—†λŠ” μ°¬μ„±κ³Ό μ§€μ§€λ₯Ό λ³΄λ‚΄λŠ” 것은 μ•„λ‹ˆλ‹€.
8102
null
translation
It is not an unconditional affirmation and support for letting it free.
{}
{}
pos-17354
1
positive
sentence_translation
8103
null
sentence
νŽ€λ“œμ— λŒ€ν•œ κ³Όμ„ΈλŠ” λ§ν•˜μžλ©΄ 보이지 μ•ŠλŠ” 무역μž₯벽이라 ν•  수 μžˆλŠ” κ²ƒμ΄μ–΄μ„œ νŽ€λ“œ μžμ‚°μš΄μš©μ‚¬λ“€μ˜ 초미의 관심사 쀑 ν•˜λ‚˜μ΄κΈ° λ•Œλ¬Έμ΄λ‹€.
8103
null
translation
This is because taxation on funds is one of the foremost concerns of fund asset managers, as it can be said to be an invisible trade barrier.
{}
{}
pos-17355
1
positive
sentence_chunk_internal
8104
0
sentence_chunk
따라 μ„œ μ„ μ œμ μ΄κ³  μ‹€νš¨μ μΈ μœ„ν—˜μ˜ 평가⋅뢄석⋅데이터 좕적에 κ΄€ν•œ μ‹œμŠ€ν…œμ΄ ν™•μΈλ˜μ§€ μ•ŠλŠ”λ‹€λ©΄, 미래의 법적 μœ„ν—˜μ— λŒ€ν•œ
8104
1
sentence_chunk
예방 및 λŒ€μ²˜λ₯Ό μœ„ν•œ λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ΄ κ΅¬μΆ•λ˜κ³  μ‹€νš¨μ μœΌλ‘œ 운용되고 μžˆλ‹€κ³  νŒλ‹¨ν•  수 μ—†λ‹€λŠ” λ²•μ›μ˜ νƒœλ„μ— 일응 곡감이 κ°„λ‹€.
{}
{}
pos-17356
1
positive
sentence_translation
8104
null
sentence
따라 μ„œ μ„ μ œμ μ΄κ³  μ‹€νš¨μ μΈ μœ„ν—˜μ˜ 평가⋅뢄석⋅데이터 좕적에 κ΄€ν•œ μ‹œμŠ€ν…œμ΄ ν™•μΈλ˜μ§€ μ•ŠλŠ”λ‹€λ©΄, 미래의 법적 μœ„ν—˜μ— λŒ€ν•œ 예방 및 λŒ€μ²˜λ₯Ό μœ„ν•œ λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ΄ κ΅¬μΆ•λ˜κ³  μ‹€νš¨μ μœΌλ‘œ 운용되고 μžˆλ‹€κ³  νŒλ‹¨ν•  수 μ—†λ‹€λŠ” λ²•μ›μ˜ νƒœλ„μ— 일응 곡감이 κ°„λ‹€.
8104
null
translation
Therefore, if there is no confirmation of a proactive and effective system for risk assessment, analysis, and data accumulation, it cannot be considered that an internal control system for the prevention and response to future legal risks is established and operating effectively.
{}
{}
pos-17357
1
positive
translation_chunk_internal
8104
0
translation_chunk
Therefore, if there is no confirmation of a proactive and effective system for risk assessment, analysis, and data accumulation, it cannot
8104
1
translation_chunk
be considered that an internal control system for the prevention and response to future legal risks is established and operating effectively.
{}
{}
pos-17358
1
positive
sentence_chunk_internal
8105
0
sentence_chunk
μ‹ κ³ ν•  것을 μ„ νƒν•œ λ‚©μ„Έμžκ°€ λͺ…ν™•ν•˜κ³  믿을 수 μžˆλŠ” ν•œμ‹œμ μΈ ν˜œνƒλ§Œ
8105
1
sentence_chunk
λΆ€μ—¬ν•œλ‹€λ©΄ β…³)μ—μ„œ μ œμ‹œν•˜λŠ” 쀑μž₯기적내 μ‹ κ³ μˆ˜μ€€ 을 ν–₯μƒμ‹œν‚¬ 수 있게 λœλ‹€.
{}
{}
pos-17359
1
positive
sentence_translation
8105
null
sentence
μ‹ κ³ ν•  것을 μ„ νƒν•œ λ‚©μ„Έμžκ°€ λͺ…ν™•ν•˜κ³  믿을 수 μžˆλŠ” ν•œμ‹œμ μΈ ν˜œνƒλ§Œ λΆ€μ—¬ν•œλ‹€λ©΄ β…³)μ—μ„œ μ œμ‹œν•˜λŠ” 쀑μž₯기적내 μ‹ κ³ μˆ˜μ€€ 을 ν–₯μƒμ‹œν‚¬ 수 있게 λœλ‹€.
8105
null
translation
If the taxpayer who chooses to report only grants clear and reliable temporary benefits, the level of mid to long-term reporting presented by iv) can be improved.
{}
{}
pos-17360
1
positive
translation_chunk_internal
8105
0
translation_chunk
If the taxpayer who chooses to report only grants clear and reliable temporary
8105
1
translation_chunk
benefits, the level of mid to long-term reporting presented by iv) can be improved.
{}
{}
pos-17361
1
positive
sentence_translation
8106
null
sentence
μš°λ¦¬λ‚˜λΌλ„ μ΄λŸ¬ν•œ μ •λ„μ˜ νŠΉλ³„λ²•μƒ μ²˜λ²Œμ— λŒ€ν•œ μΈμ„Όν‹°λΈŒ μ£ΌλŠ” 것을 μ œν•œν•œλ‹€λ©΄ β…²)λ₯Ό μΆ©μ‘±ν•  수 μžˆλ‹€.
8106
null
translation
Korea can also meet iii) if it restricts giving incentives for punishment to this extent under the special law.
{}
{}
pos-17362
1
positive
sentence_chunk_internal
8107
0
sentence_chunk
μš°λ¦¬λ‚˜λΌμ˜ 경우 κ΅­κ°€κ°„ μ‘°μ„Έμ •λ³΄κ΅ν™˜μ΄ ν™•λŒ€λ˜κ³  있고, ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ λ―Έμ‹ κ³  μžμ— λŒ€ν•œ κ³Όνƒœλ£Œ 및
8107
1
sentence_chunk
처벌의 κ°•ν™”λ˜κ³  μžˆλŠ” μƒν™©μ΄μ–΄μ„œ μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ— λŒ€ν•œ λ―Έμ‹ κ³ μ‹œ μ λ°œμœ„ν—˜μ΄ 컀지고 μžˆλ‹€.
{}
{}
pos-17363
1
positive
sentence_translation
8107
null
sentence
μš°λ¦¬λ‚˜λΌμ˜ 경우 κ΅­κ°€κ°„ μ‘°μ„Έμ •λ³΄κ΅ν™˜μ΄ ν™•λŒ€λ˜κ³  있고, ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ λ―Έμ‹ κ³  μžμ— λŒ€ν•œ κ³Όνƒœλ£Œ 및 처벌의 κ°•ν™”λ˜κ³  μžˆλŠ” μƒν™©μ΄μ–΄μ„œ μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ— λŒ€ν•œ λ―Έμ‹ κ³ μ‹œ μ λ°œμœ„ν—˜μ΄ 컀지고 μžˆλ‹€.
8107
null
translation
In Korea, the exchange of tax information between countries is expanding, and fines and penalties for those who do not report overseas financial accounts are strengthening, increasing the risk of detection of non-reporting offshore hidden income and assets.
{}
{}
pos-17364
1
positive
translation_chunk_internal
8107
0
translation_chunk
In Korea, the exchange of tax information between countries is expanding, and fines and penalties for those who do not report
8107
1
translation_chunk
overseas financial accounts are strengthening, increasing the risk of detection of non-reporting offshore hidden income and assets.
{}
{}
pos-17365
1
positive
sentence_chunk_internal
8108
0
sentence_chunk
이와 κ΄€λ ¨ν•˜μ—¬ ECλŠ” 2001λ…„ κ°œμ •μ•ˆμ—μ„œ νšŒμ‚¬ν˜• νŽ€λ“œ 운 μš©μ‚¬μ— λŒ€ν•˜μ—¬
8108
1
sentence_chunk
passport μ œλ„λ₯Ό λ„μž…ν•˜μ—¬ μ§€μ—­ 주재의무λ₯Ό νμ§€ν•˜κ³ μž μ‹œλ„ν•œ λ°” μžˆλ‹€.
{}
{}
pos-17366
1
positive
sentence_translation
8108
null
sentence
이와 κ΄€λ ¨ν•˜μ—¬ ECλŠ” 2001λ…„ κ°œμ •μ•ˆμ—μ„œ νšŒμ‚¬ν˜• νŽ€λ“œ 운 μš©μ‚¬μ— λŒ€ν•˜μ—¬ passport μ œλ„λ₯Ό λ„μž…ν•˜μ—¬ μ§€μ—­ 주재의무λ₯Ό νμ§€ν•˜κ³ μž μ‹œλ„ν•œ λ°” μžˆλ‹€.
8108
null
translation
In this regard, the EC attempted to abolish the obligation to reside in the region by introducing a passport system for corporate fund managers in the 2001 amendment.
{}
{}
pos-17367
1
positive
translation_chunk_internal
8108
0
translation_chunk
In this regard, the EC attempted to abolish the obligation to reside in the region
8108
1
translation_chunk
by introducing a passport system for corporate fund managers in the 2001 amendment.
{}
{}
pos-17368
1
positive
sentence_translation
8109
null
sentence
μ „μžμ€ κΈ°μˆ μ β€€λ²•μ μœΌλ‘œ λͺ…ν™•ν•œ μž₯점이 μžˆμœΌλ‚˜ UCITS의 λΆ„μ‚° 투자 μš”κ±΄ λ•Œλ¬Έμ— ν˜„μž¬ 배제되고 μžˆλ‹€.
8109
null
translation
Although the former has clear technical and legal advantages, it is currently excluded because of UCITS' distributed investment requirements.
{}
{}
pos-17369
1
positive
sentence_chunk_internal
8110
0
sentence_chunk
ν›„μžμ€ νŽ€λ“œ 운용 주체에 λŒ€ ν•œ 법적인 μ „ν™˜μ„ ν•„μš”λ‘œ ν•˜μ§€ μ•ŠλŠ” λŒ€μ‹  νŽ€λ“œ 운용 및 back-office의
8110
1
sentence_chunk
κΈ°λŠ₯에 λŒ€ν•΄ μ—„κ²©ν•œ 규제λ₯Ό λ‘ μœΌλ‘œμ¨ νŽ€λ“œκ°„ 이해상좩 및 μž„μ˜μ  운용 ν–‰νƒœλ₯Ό λ°©μ§€ν•˜λŠ” 방법이 λ‹€.
{}
{}
pos-17370
1
positive
sentence_translation
8110
null
sentence
ν›„μžμ€ νŽ€λ“œ 운용 주체에 λŒ€ ν•œ 법적인 μ „ν™˜μ„ ν•„μš”λ‘œ ν•˜μ§€ μ•ŠλŠ” λŒ€μ‹  νŽ€λ“œ 운용 및 back-office의 κΈ°λŠ₯에 λŒ€ν•΄ μ—„κ²©ν•œ 규제λ₯Ό λ‘ μœΌλ‘œμ¨ νŽ€λ“œκ°„ 이해상좩 및 μž„μ˜μ  운용 ν–‰νƒœλ₯Ό λ°©μ§€ν•˜λŠ” 방법이 λ‹€.
8110
null
translation
The latter is a way to prevent conflicts of interest and arbitrary management behavior between funds by placing strict regulations on the function of fund management and back-office instead of requiring legal conversion to fund management entities.
{}
{}
pos-17371
1
positive
translation_chunk_internal
8110
0
translation_chunk
The latter is a way to prevent conflicts of interest and arbitrary management behavior between funds by placing strict
8110
1
translation_chunk
regulations on the function of fund management and back-office instead of requiring legal conversion to fund management entities.
{}
{}
pos-17372
1
positive
sentence_translation
8111
null
sentence
이 같은 μ°¨μ›μ—μ„œ ν•˜λ‚˜μ€ν–‰ μ‚¬κ±΄μ˜ νŒκ²°μ€ μ‹œμ‚¬ν•˜λŠ” 점이 적지 μ•Šλ‹€.
8111
null
translation
In this regard, the ruling on the Hana Bank case has many implications.
{}
{}
pos-17373
1
positive
sentence_translation
8112
null
sentence
ν•˜λ‚˜μ€ν–‰ μ‚¬κ±΄μ˜ μž¬νŒλΆ€λŠ” λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ˜ μƒλž˜μ  νŠΉμ„±μ΄λ‚˜ μ œλ„μ˜ λͺ©μ  등을 μ§„μ§€ν•˜κ²Œ κ³ λ―Όν•œ κ²ƒμœΌλ‘œ 보인닀.
8112
null
translation
The court in the Hana Bank case seems to have seriously considered the original characteristics of the internal control system and the purpose of the system.
{}
{}
pos-17374
1
positive
sentence_translation
8113
null
sentence
ν•œνŽΈ μ‹€νš¨μ„±μ˜ νŒλ‹¨ κΈ°μ€€μ˜ 섀정함에 μžˆμ–΄μ„œ 각 κΈ°μ—…μ˜ κ°œμ„±μ΄ 반영될 μˆ˜λ°–μ— μ—†μœΌ λ―€λ‘œ κ³ μ •λœ κΈ°μ€€ 섀정에 ν•œκ³„κ°€ μžˆμŒλ„ 인정해야 ν•œλ‹€.
8113
null
translation
On the other hand, because the individuality of each company is inevitably reflected in setting the criteria for determining effectiveness, it should also be acknowledged that there is a limit to setting fixed standards.
{}
{}
pos-17375
1
positive
translation_chunk_internal
8113
0
translation_chunk
On the other hand, because the individuality of each company is inevitably reflected in setting the criteria
8113
1
translation_chunk
for determining effectiveness, it should also be acknowledged that there is a limit to setting fixed standards.
{}
{}
pos-17376
1
positive
sentence_chunk_internal
8114
0
sentence_chunk
기업지배ꡬ쑰 원리와 λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œ 이 μ‚¬κ±΄μ—μ„œ 법원은 ν”Όκ³ κ°€ λŒ€ν‘œμ΄μ‚¬λ‘œμ„œμ˜ κ°μ‹œμ˜λ¬΄λ₯Ό μ œλŒ€λ‘œ μ΄ν–‰ν•˜μ˜€λŠ”κ°€λ₯Ό
8114
1
sentence_chunk
νŒλ‹¨ν•˜λ©΄μ„œ ν•΄λ‹Ή νšŒμ‚¬μ˜ λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ΄ μ μ •ν•˜κ²Œ κ΅¬μΆ•λ˜μ–΄ μ‹€νš¨μ μœΌλ‘œ μž‘λ™λ˜μ—ˆλŠ”μ§€λ₯Ό μ£Όμš”ν•˜κ²Œ κ²€ν† ν•˜μ˜€λ‹€.
{}
{}
pos-17377
1
positive
sentence_translation
8114
null
sentence
기업지배ꡬ쑰 원리와 λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œ 이 μ‚¬κ±΄μ—μ„œ 법원은 ν”Όκ³ κ°€ λŒ€ν‘œμ΄μ‚¬λ‘œμ„œμ˜ κ°μ‹œμ˜λ¬΄λ₯Ό μ œλŒ€λ‘œ μ΄ν–‰ν•˜μ˜€λŠ”κ°€λ₯Ό νŒλ‹¨ν•˜λ©΄μ„œ ν•΄λ‹Ή νšŒμ‚¬μ˜ λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ΄ μ μ •ν•˜κ²Œ κ΅¬μΆ•λ˜μ–΄ μ‹€νš¨μ μœΌλ‘œ μž‘λ™λ˜μ—ˆλŠ”μ§€λ₯Ό μ£Όμš”ν•˜κ²Œ κ²€ν† ν•˜μ˜€λ‹€.
8114
null
translation
In this case, the court primarily reviewed whether the defendant, as a representative director, properly fulfilled their duty to monitor by examining whether the company's internal control system was appropriately established and effectively operated.
{}
{}
pos-17378
1
positive
translation_chunk_internal
8114
0
translation_chunk
In this case, the court primarily reviewed whether the defendant, as a representative director, properly fulfilled their duty
8114
1
translation_chunk
to monitor by examining whether the company's internal control system was appropriately established and effectively operated.
{}
{}
pos-17379
1
positive
sentence_chunk_internal
8115
0
sentence_chunk
μ΄μ‚¬νšŒμ˜ ꡬ성원인 이사가 λΆ€λ‹΄ν•˜λŠ” μ„ κ΄€μ˜λ¬΄ μ°¨μ›μ˜ λ‚΄λΆ€ν†΅μ œ κ΄€λ ¨ 의무λ₯Ό μ‚΄νŽ΄λ³Έ
8115
1
sentence_chunk
ν›„ λŒ€ν‘œμ΄μ‚¬μ˜ κ°μ‹œμ˜λ¬΄ μ΄ν–‰μœΌλ‘œμ„œμ˜ λ‚΄λΆ€ν†΅μ œ μ‚¬ν•­μ˜ 이행을 λΆ„μ„ν•˜κΈ°λ‘œ ν•œλ‹€.
{}
{}
pos-17380
1
positive
sentence_translation
8115
null
sentence
μ΄μ‚¬νšŒμ˜ ꡬ성원인 이사가 λΆ€λ‹΄ν•˜λŠ” μ„ κ΄€μ˜λ¬΄ μ°¨μ›μ˜ λ‚΄λΆ€ν†΅μ œ κ΄€λ ¨ 의무λ₯Ό μ‚΄νŽ΄λ³Έ ν›„ λŒ€ν‘œμ΄μ‚¬μ˜ κ°μ‹œμ˜λ¬΄ μ΄ν–‰μœΌλ‘œμ„œμ˜ λ‚΄λΆ€ν†΅μ œ μ‚¬ν•­μ˜ 이행을 λΆ„μ„ν•˜κΈ°λ‘œ ν•œλ‹€.
8115
null
translation
After reviewing the obligations related to internal control at the level of the duty of care borne by the director who is a member of the board of directors, we will analyze the implementation of the internal control matters as part of the CEO's duty of care.
{}
{}
pos-17381
1
positive
translation_chunk_internal
8115
0
translation_chunk
After reviewing the obligations related to internal control at the level of the duty of care borne by the director who is a member
8115
1
translation_chunk
of the board of directors, we will analyze the implementation of the internal control matters as part of the CEO's duty of care.
{}
{}
pos-17382
1
positive
sentence_chunk_internal
8116
0
sentence_chunk
ν•„μžλŠ” 이 같은 νŒκ²°μ„ λΆ„μ„ν•˜κΈ° μœ„ν•˜μ—¬ λ¨Όμ € μ΄μ‚¬νšŒμ˜ κΆŒν•œ 및 의무λ₯Ό μ€‘μ‹¬μœΌλ‘œ
8116
1
sentence_chunk
λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œ ꡬ좕 및 μš΄μš©μ— κ΄€ν•œ 일반둠적 κ²€ν† κ°€ ν•„μš”ν•˜λ‹€κ³  νŒλ‹¨ν–ˆλ‹€.
{}
{}
pos-17383
1
positive
sentence_translation
8116
null
sentence
ν•„μžλŠ” 이 같은 νŒκ²°μ„ λΆ„μ„ν•˜κΈ° μœ„ν•˜μ—¬ λ¨Όμ € μ΄μ‚¬νšŒμ˜ κΆŒν•œ 및 의무λ₯Ό μ€‘μ‹¬μœΌλ‘œ λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œ ꡬ좕 및 μš΄μš©μ— κ΄€ν•œ 일반둠적 κ²€ν† κ°€ ν•„μš”ν•˜λ‹€κ³  νŒλ‹¨ν–ˆλ‹€.
8116
null
translation
To analyze such a ruling, it was deemed necessary to conduct a general review of the establishment and operation of an internal control system, with a focus on the authority and obligations of the board of directors.
{}
{}
pos-17384
1
positive
translation_chunk_internal
8116
0
translation_chunk
To analyze such a ruling, it was deemed necessary to conduct a general review of the establishment and operation
8116
1
translation_chunk
of an internal control system, with a focus on the authority and obligations of the board of directors.
{}
{}
pos-17385
1
positive
sentence_chunk_internal
8117
0
sentence_chunk
μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ— λŒ€ν•΄ μ„Έλ²•μ—μ„œ κ·œμ •ν•˜κ³  μžˆλŠ” κ³Όμ„Έλ₯Ό μ œλŒ€λ‘œ ν•˜λŠ” 것은
8117
1
sentence_chunk
과세관청이 κΎΈμ€€νžˆ κ³Όμ„Έν–‰μ • μ—­λŸ‰μ„ ν‚€μš°λ©΄μ„œ λ‹¬μ„±ν•˜μ—¬μ•Ό ν•  λͺ©ν‘œλΌ ν•  수 μžˆλ‹€.
{}
{}
pos-17386
1
positive
sentence_translation
8117
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ— λŒ€ν•΄ μ„Έλ²•μ—μ„œ κ·œμ •ν•˜κ³  μžˆλŠ” κ³Όμ„Έλ₯Ό μ œλŒ€λ‘œ ν•˜λŠ” 것은 과세관청이 κΎΈμ€€νžˆ κ³Όμ„Έν–‰μ • μ—­λŸ‰μ„ ν‚€μš°λ©΄μ„œ λ‹¬μ„±ν•˜μ—¬μ•Ό ν•  λͺ©ν‘œλΌ ν•  수 μžˆλ‹€.
8117
null
translation
Proper taxation of offshore hidden income and assets stipulated by the tax law is a goal that the tax office must achieve while steadily developing its tax administration capabilities.
{}
{}
pos-17387
1
positive
translation_chunk_internal
8117
0
translation_chunk
Proper taxation of offshore hidden income and assets stipulated by the tax law is a goal that
8117
1
translation_chunk
the tax office must achieve while steadily developing its tax administration capabilities.
{}
{}
pos-17388
1
positive
sentence_translation
8118
null
sentence
이λ₯Ό μœ„ν•΄μ„œλŠ” λΆ€κ³Όμ œμ²™κΈ°κ°„μ˜ 폐지, μ—­μ™Έμ€λ‹‰μ†Œλ“μ— λŒ€ν•œ 처벌의 κ°•ν™” λ“± 보닀 κ°•ν•œ κ³Όμ„Έ κΆŒμ„ 행사할 수 μžˆλ„λ‘ ν•˜λŠ” μ œλ„μ  보완방법도 μžˆλ‹€.
8118
null
translation
To this end, there is also an institutional supplementation method that allows stronger taxation rights to be exercised, such as the abolition of the imposition exclusion period and strengthening punishment for offshore hidden income.
{}
{}
pos-17389
1
positive
translation_chunk_internal
8118
0
translation_chunk
To this end, there is also an institutional supplementation method that allows stronger taxation rights to be exercised,
8118
1
translation_chunk
such as the abolition of the imposition exclusion period and strengthening punishment for offshore hidden income.
{}
{}
pos-17390
1
positive
sentence_translation
8119
null
sentence
ν•œ 증거가 더 μ ‘κ·Όν•˜κΈ° μ‰¬μš΄ κ²½μš°μ—λŠ” 증λͺ…μ±…μž„μ„ λ‚©μ„Έμžμ—κ²Œ 일뢀 λΆ„λ°°ν•˜λŠ” 것도 선택가λŠ₯ν•˜λ‹€.
8119
null
translation
If evidence is more accessible, it is also optional to distribute part of the burden of proof to taxpayers.
{}
{}
pos-17391
1
positive
sentence_chunk_internal
8120
0
sentence_chunk
우리 쑰사에 μ°Έκ°€ν•œ 과반수의 νšŒμ‚¬λ“€μ΄ μƒˆλ‘œμš΄ 기회 와 λ¦¬μŠ€ν¬μ— λŒ€ν•œ 예방적인 접근을 μ‹œλ„ν•˜κ³  있고,
8120
1
sentence_chunk
μƒˆλ‘œμš΄ λ²•μ œμ˜ 영ν–₯λ ₯κ³Ό UCITS IVκ°€ μ œμ‹œν•œ 기회의 ν‹€ μ•ˆμ—μ„œ μˆ˜μ΅μ„ μ°½μΆœν•˜λ € λ…Έλ ₯ν•˜κ³  μžˆλ‹€.
{}
{}
pos-17392
1
positive
sentence_translation
8120
null
sentence
우리 쑰사에 μ°Έκ°€ν•œ 과반수의 νšŒμ‚¬λ“€μ΄ μƒˆλ‘œμš΄ 기회 와 λ¦¬μŠ€ν¬μ— λŒ€ν•œ 예방적인 접근을 μ‹œλ„ν•˜κ³  있고, μƒˆλ‘œμš΄ λ²•μ œμ˜ 영ν–₯λ ₯κ³Ό UCITS IVκ°€ μ œμ‹œν•œ 기회의 ν‹€ μ•ˆμ—μ„œ μˆ˜μ΅μ„ μ°½μΆœν•˜λ € λ…Έλ ₯ν•˜κ³  μžˆλ‹€.
8120
null
translation
A majority of the companies in our survey are attempting a preventive approach to new opportunities and risks and are trying to generate revenue within the framework of the new legislation and the opportunity presented by UCITS IV.
{}
{}
pos-17393
1
positive
translation_chunk_internal
8120
0
translation_chunk
A majority of the companies in our survey are attempting a preventive approach to new opportunities and risks and are
8120
1
translation_chunk
trying to generate revenue within the framework of the new legislation and the opportunity presented by UCITS IV.
{}
{}
pos-17394
1
positive
sentence_chunk_internal
8121
0
sentence_chunk
이것은 UCITS feeder fundκ°€, Master UCITS에 투자 ν•  수 있게
8121
1
sentence_chunk
λ˜λ©΄μ„œ, UCITS μš΄μš©μ‚¬λŠ” 적 은 μš΄μ˜λΉ„μš©μœΌλ‘œ λ”μš± 큰 규λͺ¨μ˜ 경제λ₯Ό 달성할 수 μžˆλ‹€.
{}
{}
pos-17395
1
positive
sentence_translation
8121
null
sentence
이것은 UCITS feeder fundκ°€, Master UCITS에 투자 ν•  수 있게 λ˜λ©΄μ„œ, UCITS μš΄μš©μ‚¬λŠ” 적 은 μš΄μ˜λΉ„μš©μœΌλ‘œ λ”μš± 큰 규λͺ¨μ˜ 경제λ₯Ό 달성할 수 μžˆλ‹€.
8121
null
translation
This allows UCITS feeder funds to invest in the master UCITS, enabling UCITS managers to achieve a larger economy at a lower management cost.
{}
{}
pos-17396
1
positive
sentence_chunk_internal
8122
0
sentence_chunk
특히 UCITS IV의 μ œμ •μ— μ°Έκ°€ν•˜μ˜€λ˜ 일뢀 μ‘λ‹΅μžλ“€μ€ 이미 UCITS
8122
1
sentence_chunk
IVλ₯Ό μ–΄λ–»κ²Œ ν™œμš© ν•  것인지에 λŒ€ν•œ 포괄적인 아이디어λ₯Ό κ°€μ§€κ³  μžˆμ—ˆλ‹€.
{}
{}
pos-17397
1
positive
sentence_translation
8122
null
sentence
특히 UCITS IV의 μ œμ •μ— μ°Έκ°€ν•˜μ˜€λ˜ 일뢀 μ‘λ‹΅μžλ“€μ€ 이미 UCITS IVλ₯Ό μ–΄λ–»κ²Œ ν™œμš© ν•  것인지에 λŒ€ν•œ 포괄적인 아이디어λ₯Ό κ°€μ§€κ³  μžˆμ—ˆλ‹€.
8122
null
translation
In particular, some respondents who participated in the establishment of UCITS IV already had comprehensive ideas about how to use UCITS IV.
{}
{}
pos-17398
1
positive
sentence_chunk_internal
8123
0
sentence_chunk
κ΄€λ ¨μ‚¬κ±΄λ“€μ˜ κΈ°μ΄ˆμ‚¬μ‹€μ΄ μ•½κ°„μ”© λ‹€λ₯Έ 뢀뢄도 μžˆμœΌλ‚˜ λŒ€μ²΄λ‘œ 이 사건과 λ™μΌν•˜κ±°λ‚˜ μœ μ‚¬ν•œ 츑면이 κ°•ν•˜κ³ 
8123
1
sentence_chunk
λΉ„κ΅λŒ€μƒκ±°λž˜ μ„ μ •μ˜ 적법 여뢀에 λŒ€ν•œ ν•˜κΈ‰μ‹¬ 및 λŒ€λ²•μ›μ˜ νŒλ‹¨ λ˜ν•œ λŒ€μƒνŒκ²°μ˜ μ‚¬μ•ˆκ³Ό λ™μΌν•˜κ²Œ μ΄λ£¨μ–΄μ‘Œλ‹€.
{}
{}
pos-17399
1
positive
sentence_translation
8123
null
sentence
κ΄€λ ¨μ‚¬κ±΄λ“€μ˜ κΈ°μ΄ˆμ‚¬μ‹€μ΄ μ•½κ°„μ”© λ‹€λ₯Έ 뢀뢄도 μžˆμœΌλ‚˜ λŒ€μ²΄λ‘œ 이 사건과 λ™μΌν•˜κ±°λ‚˜ μœ μ‚¬ν•œ 츑면이 κ°•ν•˜κ³  λΉ„κ΅λŒ€μƒκ±°λž˜ μ„ μ •μ˜ 적법 여뢀에 λŒ€ν•œ ν•˜κΈ‰μ‹¬ 및 λŒ€λ²•μ›μ˜ νŒλ‹¨ λ˜ν•œ λŒ€μƒνŒκ²°μ˜ μ‚¬μ•ˆκ³Ό λ™μΌν•˜κ²Œ μ΄λ£¨μ–΄μ‘Œλ‹€.
8123
null
translation
While there may be slight variations in the basic facts of the related incidents, they generally share strong similarities or resemblances to this case, and both the lower court's decision and the Supreme Court's judgment on the legality of selecting the comparative transaction subject were conducted in a manner consis...
{}
{}