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-17400
1
positive
translation_chunk_internal
8123
0
translation_chunk
While there may be slight variations in the basic facts of the related incidents, they generally share strong similarities
8123
1
translation_chunk
or resemblances to this case, and both the lower court's decision and the Supreme Court's judgment on the legality
{}
{}
pos-17401
1
positive
translation_chunk_internal
8123
0
translation_chunk
While there may be slight variations in the basic facts of the related incidents, they generally share strong similarities
8123
2
translation_chunk
of selecting the comparative transaction subject were conducted in a manner consistent with the subject of the ruling.
{}
{}
pos-17402
1
positive
translation_chunk_internal
8123
1
translation_chunk
or resemblances to this case, and both the lower court's decision and the Supreme Court's judgment on the legality
8123
2
translation_chunk
of selecting the comparative transaction subject were conducted in a manner consistent with the subject of the ruling.
{}
{}
pos-17403
1
positive
sentence_chunk_internal
8124
0
sentence_chunk
ν•œνŽΈ, λŒ€μƒνŒκ²°μ˜ 기초 사싀관계와 μœ μ‚¬ν•œ ν˜•νƒœμ˜ λ‘ μŠ€νƒ€ νŽ€λ“œκ°€ ꡭ내에 μ„€λ¦½ν•œ μœ λ™ν™”μ „λ¬Έ νšŒμ‚¬λ“€μ—
8124
1
sentence_chunk
λŒ€ν•œ λ‹€μˆ˜μ˜ 금육 이전가격 κ±°λž˜κ°€ μ΄λ£¨μ–΄μ‘Œκ³  μ²˜λΆ„μ²­μ˜ κ³Όμ„Έμ²˜λΆ„μ— λ”°λ₯Έ μ†Œμ†‘μ΄ μ§„ν–‰λ˜μ—ˆλ‹€.
{}
{}
pos-17404
1
positive
sentence_translation
8124
null
sentence
ν•œνŽΈ, λŒ€μƒνŒκ²°μ˜ 기초 사싀관계와 μœ μ‚¬ν•œ ν˜•νƒœμ˜ λ‘ μŠ€νƒ€ νŽ€λ“œκ°€ ꡭ내에 μ„€λ¦½ν•œ μœ λ™ν™”μ „λ¬Έ νšŒμ‚¬λ“€μ— λŒ€ν•œ λ‹€μˆ˜μ˜ 금육 이전가격 κ±°λž˜κ°€ μ΄λ£¨μ–΄μ‘Œκ³  μ²˜λΆ„μ²­μ˜ κ³Όμ„Έμ²˜λΆ„μ— λ”°λ₯Έ μ†Œμ†‘μ΄ μ§„ν–‰λ˜μ—ˆλ‹€.
8124
null
translation
Meanwhile, numerous financial transfer price transactions took place for securitization companies established in Korea by Lone Star Fund, which had a similar form to the factual basis of the target judgment, and a lawsuit was initiated in response to the tax disposition by the disposition agency.
{}
{}
pos-17405
1
positive
translation_chunk_internal
8124
0
translation_chunk
Meanwhile, numerous financial transfer price transactions took place for securitization companies established in Korea by Lone Star Fund, which had
8124
1
translation_chunk
a similar form to the factual basis of the target judgment, and a lawsuit was initiated in response to the tax disposition by the disposition agency.
{}
{}
pos-17406
1
positive
sentence_chunk_internal
8125
0
sentence_chunk
높은 판맀 λ³΄μˆ˜β€€μˆ˜μˆ˜λ£Œμ™€ λΆˆμ™„μ „ 판맀 문제 전체 νŽ€λ“œ λΉ„μš© 쀑 νŒλ§€μ— μ‚¬μš©λ˜λŠ” λΉ„μš©μ΄ κ°€μž₯ 큰
8125
1
sentence_chunk
비쀑을 μ°¨μ§€ν•˜λŠ”λ° 46%둜 μ΅œμ €μΈ ν”„λž‘μŠ€μ—μ„œλΆ€ν„° 75%둜 졜고인 μ΄νƒˆλ¦¬μ•„μ˜ κ²½μš°κΉŒμ§€λ‘œ λ‚˜λ‰  수 μžˆλ‹€.
{}
{}
pos-17407
1
positive
sentence_translation
8125
null
sentence
높은 판맀 λ³΄μˆ˜β€€μˆ˜μˆ˜λ£Œμ™€ λΆˆμ™„μ „ 판맀 문제 전체 νŽ€λ“œ λΉ„μš© 쀑 νŒλ§€μ— μ‚¬μš©λ˜λŠ” λΉ„μš©μ΄ κ°€μž₯ 큰 비쀑을 μ°¨μ§€ν•˜λŠ”λ° 46%둜 μ΅œμ €μΈ ν”„λž‘μŠ€μ—μ„œλΆ€ν„° 75%둜 졜고인 μ΄νƒˆλ¦¬μ•„μ˜ κ²½μš°κΉŒμ§€λ‘œ λ‚˜λ‰  수 μžˆλ‹€.
8125
null
translation
High sales compensation, fees, and incomplete sales problems: The cost used for sales accounts for the largest portion of the total fund cost, which can be divided from France, the lowest at 46%, to Italy, the highest at 75%.
{}
{}
pos-17408
1
positive
translation_chunk_internal
8125
0
translation_chunk
High sales compensation, fees, and incomplete sales problems: The cost used for sales accounts for the largest
8125
1
translation_chunk
portion of the total fund cost, which can be divided from France, the lowest at 46%, to Italy, the highest at 75%.
{}
{}
pos-17409
1
positive
sentence_translation
8126
null
sentence
μ΄λŸ¬ν•œ νŽ€λ“œλ“€μ€ ν•œ κ΅­ κ°€λ‚΄μ˜ κ°œμΈνˆ¬μžμžλ“€λ§Œμ„ λŒ€μƒμœΌλ‘œ 판맀되고 μžˆμ–΄μ„œ κ΅­κ°€κ°„ 거래의 이점을 ν™œμš© ν•˜κ³  μžˆμ§€ λͺ»ν•˜λ‹€.
8126
null
translation
These funds are sold only to individual investors in a country, so they are not taking advantage of cross-border transactions.
{}
{}
pos-17410
1
positive
sentence_translation
8127
null
sentence
판맀 λ³΄μˆ˜β€€μˆ˜μˆ˜λ£Œκ°€ νŒλ§€μ „β€€ν›„μ— νˆ¬μžμžμ—κ²Œ 뢀가적인 μ„œλΉ„μŠ€λ₯Ό μ œκ³΅ν•˜κΈ° μœ„ν•˜μ—¬ 적 절히 μ‚¬μš©λ˜κ³  μžˆλŠ”μ§€λ„ κ²€ν† λ˜μ–΄μ•Ό ν•œλ‹€κ³  μ§€μ ν•˜κ³  μžˆλ‹€.
8127
null
translation
It is pointed out that it is also necessary to examine whether sales compensation and fees are appropriately used to provide additional services to investors before and after sales.
{}
{}
pos-17411
1
positive
translation_chunk_internal
8127
0
translation_chunk
It is pointed out that it is also necessary to examine whether sales compensation and fees
8127
1
translation_chunk
are appropriately used to provide additional services to investors before and after sales.
{}
{}
pos-17412
1
positive
sentence_chunk_internal
8128
0
sentence_chunk
κΈ°μ‘΄ μ„±μ‹€ν•œ λ‚©μ„Έμž, κ΅­λ‚΄μ€λ‹‰μ†Œλ“κ³Όμ˜ ν˜•ν‰μ„± 및 μ•žμœΌλ‘œμ˜ λ‚©μ„Έμžμ˜ μˆœμ‘λ„ 등을 κ³ λ €ν•˜μ—¬
8128
1
sentence_chunk
μΈμ„Όν‹°λΈŒλ‘œ 무엇을 μ–΄λŠ μ •λ„λ‘œ 쀄 것인지에 λŒ€ν•΄μ„œλŠ” μŸμ λ³„λ‘œ κ²€ν† ν•΄ λ³Ό ν•„μš”κ°€ μžˆλ‹€.
{}
{}
pos-17413
1
positive
sentence_translation
8128
null
sentence
κΈ°μ‘΄ μ„±μ‹€ν•œ λ‚©μ„Έμž, κ΅­λ‚΄μ€λ‹‰μ†Œλ“κ³Όμ˜ ν˜•ν‰μ„± 및 μ•žμœΌλ‘œμ˜ λ‚©μ„Έμžμ˜ μˆœμ‘λ„ 등을 κ³ λ €ν•˜μ—¬ μΈμ„Όν‹°λΈŒλ‘œ 무엇을 μ–΄λŠ μ •λ„λ‘œ 쀄 것인지에 λŒ€ν•΄μ„œλŠ” μŸμ λ³„λ‘œ κ²€ν† ν•΄ λ³Ό ν•„μš”κ°€ μžˆλ‹€.
8128
null
translation
To ensure fairness with regard to existing diligent taxpayers, equity with domestic hidden income, and the future compliance of taxpayers, it is necessary to carefully consider and evaluate the extent to which incentives should be provided on an issue-by-issue basis.
{}
{}
pos-17414
1
positive
translation_chunk_internal
8128
0
translation_chunk
To ensure fairness with regard to existing diligent taxpayers, equity with domestic hidden income, and the future compliance of taxpayers,
8128
1
translation_chunk
it is necessary to carefully consider and evaluate the extent to which incentives should be provided on an issue-by-issue basis.
{}
{}
pos-17415
1
positive
sentence_translation
8129
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“ μ–‘μ„±ν™”λ₯Ό μœ„ν•œ 자발적 μ‹ κ³ μ œμ˜ λ„μž…λ°©μ•ˆμ— λŒ€ν•œ 연ꡬλ₯Ό κ°€μ Έμ˜¨ κ²ƒμœΌλ‘œ 평가할 수 μžˆλŠ” μ‚¬λ‘€λŠ” μžˆλ‹€.
8129
null
translation
Some cases can be evaluated as bringing a study on the introduction of a voluntary reporting system to promote the disclosure of offshore hidden income.
{}
{}
pos-17416
1
positive
sentence_chunk_internal
8130
0
sentence_chunk
이 같은 제제 μ²˜λΆ„μ„ 받은 μš°λ¦¬μ€ν–‰μ˜ λŒ€ν‘œμ΄μ‚¬ 등은 κΈˆμœ΅κ°λ…μ›μ˜ ν–‰μ •μ²˜λΆ„μ— λΆˆλ³΅ν•˜μ—¬ μ·¨μ†Œμ†Œμ†‘μ„
8130
1
sentence_chunk
제기 ν•˜μ˜€κ³ , 이 μ†Œμ†‘μ—μ„œ λŒ€ν‘œμ΄μ‚¬μ˜ λ‚΄λΆ€ν†΅μ œκΈ°μ€€ 마련의무의 μœ„λ°˜ μ—¬λΆ€κ°€ 쟁점이 된 것이닀.
{}
{}
pos-17417
1
positive
sentence_translation
8130
null
sentence
이 같은 제제 μ²˜λΆ„μ„ 받은 μš°λ¦¬μ€ν–‰μ˜ λŒ€ν‘œμ΄μ‚¬ 등은 κΈˆμœ΅κ°λ…μ›μ˜ ν–‰μ •μ²˜λΆ„μ— λΆˆλ³΅ν•˜μ—¬ μ·¨μ†Œμ†Œμ†‘μ„ 제기 ν•˜μ˜€κ³ , 이 μ†Œμ†‘μ—μ„œ λŒ€ν‘œμ΄μ‚¬μ˜ λ‚΄λΆ€ν†΅μ œκΈ°μ€€ 마련의무의 μœ„λ°˜ μ—¬λΆ€κ°€ 쟁점이 된 것이닀.
8130
null
translation
Woori Bank's CEO and others, who received such sanctions, filed a cancellation suit against the Financial Supervisory Service's administrative disposition, and the issue in this lawsuit was whether the CEO violated the obligation to establish internal control standards.
{}
{}
pos-17418
1
positive
translation_chunk_internal
8130
0
translation_chunk
Woori Bank's CEO and others, who received such sanctions, filed a cancellation suit against the Financial Supervisory Service's
8130
1
translation_chunk
administrative disposition, and the issue in this lawsuit was whether the CEO violated the obligation to establish internal control standards.
{}
{}
pos-17419
1
positive
sentence_chunk_internal
8131
0
sentence_chunk
μ΄λŸ¬ν•œ β€˜λ‚΄λΆ€ν†΅μ œκΈ°μ€€ 마련 의무 μœ„λ°˜β€™ μ—¬λΆ€μ˜ νŒλ‹¨μ€ λ‚΄λΆ€ν†΅μ œκΈ°μ€€ κ΅¬μΆ•μ˜ λ¬Έμ œλ‘œμ„œμ˜ 적정성이
8131
1
sentence_chunk
νŒλ‹¨μ˜ μ£Όμš” 기쀀이 λ˜λ‚˜ λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ˜ μ‹€νš¨μ„±μ΄ ν™•λ³΄λ˜μ—ˆ λŠ”μ§€λ„ ν•¨κ»˜ λ¬Έμ œκ°€ λœλ‹€.
{}
{}
pos-17420
1
positive
sentence_translation
8131
null
sentence
μ΄λŸ¬ν•œ β€˜λ‚΄λΆ€ν†΅μ œκΈ°μ€€ 마련 의무 μœ„λ°˜β€™ μ—¬λΆ€μ˜ νŒλ‹¨μ€ λ‚΄λΆ€ν†΅μ œκΈ°μ€€ κ΅¬μΆ•μ˜ λ¬Έμ œλ‘œμ„œμ˜ 적정성이 νŒλ‹¨μ˜ μ£Όμš” 기쀀이 λ˜λ‚˜ λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ˜ μ‹€νš¨μ„±μ΄ ν™•λ³΄λ˜μ—ˆ λŠ”μ§€λ„ ν•¨κ»˜ λ¬Έμ œκ°€ λœλ‹€.
8131
null
translation
The adequacy of the establishment of internal control standards is a major criterion for judgment of whether or not to "violate the obligation to establish internal control standards," but it is also a question of whether the effectiveness of the internal control system has been secured.
{}
{}
pos-17421
1
positive
translation_chunk_internal
8131
0
translation_chunk
The adequacy of the establishment of internal control standards is a major criterion for judgment of whether or not to "violate the obligation
8131
1
translation_chunk
to establish internal control standards," but it is also a question of whether the effectiveness of the internal control system has been secured.
{}
{}
pos-17422
1
positive
sentence_chunk_internal
8132
0
sentence_chunk
κ΄€λ¦¬μ˜ μΈ‘λ©΄μ—μ„œλŠ” 지배ꡬ쑰 μ •μ μ˜ μœ„μΉ˜μ— μžˆλŠ” λŒ€ν‘œμ΄μ‚¬μ˜ 경우 ERM인
8132
1
sentence_chunk
λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ„ ν†΅ν•˜μ—¬ 지속적이고 쑰직적으둜 κ°μ‹œμ˜λ¬΄λ₯Ό μ΄ν–‰ν•˜μ—¬μ•Ό ν•œλ‹€.
{}
{}
pos-17423
1
positive
sentence_translation
8132
null
sentence
κ΄€λ¦¬μ˜ μΈ‘λ©΄μ—μ„œλŠ” 지배ꡬ쑰 μ •μ μ˜ μœ„μΉ˜μ— μžˆλŠ” λŒ€ν‘œμ΄μ‚¬μ˜ 경우 ERM인 λ‚΄λΆ€ν†΅μ œμ‹œμŠ€ν…œμ„ ν†΅ν•˜μ—¬ 지속적이고 쑰직적으둜 κ°μ‹œμ˜λ¬΄λ₯Ό μ΄ν–‰ν•˜μ—¬μ•Ό ν•œλ‹€.
8132
null
translation
In terms of management, the CEO, who holds the position at the apex of the governance structure, should fulfill the duty of continuous and systematic monitoring through the internal control system known as Enterprise Risk Management (ERM ).
{}
{}
pos-17424
1
positive
translation_chunk_internal
8132
0
translation_chunk
In terms of management, the CEO, who holds the position at the apex of the governance structure, should fulfill the duty
8132
1
translation_chunk
of continuous and systematic monitoring through the internal control system known as Enterprise Risk Management (ERM ).
{}
{}
pos-17425
1
positive
sentence_translation
8133
null
sentence
ν•˜κΈ‰μ‹¬μ΄κΈ°λŠ” ν•˜μ§€λ§Œ 2020λ‚˜2034989 νŒκ²°μ—μ„œ ν‰μ΄μ‚¬μ˜ λ‚΄λΆ€ν†΅μ œμ˜λ¬΄μ— κ΄€ν•œ λ²•μ›μ˜ μž…μž₯이 ν‘œλͺ…λ˜μ–΄ 관심이 κ°„λ‹€.
8133
null
translation
Despite being a lower court decision, there is interest in the court's stance on the executive director's duty to control internal affairs, as expressed in the 2020 2034989 ruling.
{}
{}
pos-17426
1
positive
translation_chunk_internal
8133
0
translation_chunk
Despite being a lower court decision, there is interest in the court's stance on the executive
8133
1
translation_chunk
director's duty to control internal affairs, as expressed in the 2020 2034989 ruling.
{}
{}
pos-17427
1
positive
sentence_translation
8134
null
sentence
그것이 κ³Όμ—° νš¨κ³Όμ μΈμ§€μ— λŒ€ν•΄μ„œλŠ” μ•„λž˜ μ‹€μ μ—μ„œ μ•Œ 수 μžˆλ“―μ΄ μ˜λ¬Έμ„ μ œκΈ°ν•  수 밖에 μ—†λ‹€.
8134
null
translation
As to whether it is effective, there is no choice but to raise doubts, as can be seen in the performance below.
{}
{}
pos-17428
1
positive
sentence_translation
8135
null
sentence
λ²”μ£„ν–‰μœ„λ₯Ό μ†Œμƒνžˆ μ•Œλ¦¬μž 그것을 μ•Œκ²Œ 된 세무곡무원이 사법기관에 κ·Έ 사싀을 ν†΅λ³΄ν•˜μ—¬ ν˜•μ‚¬μ†ŒμΆ”λ₯Ό λ°›κ²Œ 될 경우 κ·Έ μ†ŒμΆ”λŠ” μ λ²•ν•œ 것이 λœλ‹€.
8135
null
translation
If a tax official who becomes aware of a criminal act publicly discloses it and notifies the judicial authority, the subsequent criminal prosecution is considered lawful.
{}
{}
pos-17429
1
positive
translation_chunk_internal
8135
0
translation_chunk
If a tax official who becomes aware of a criminal act publicly discloses it and notifies
8135
1
translation_chunk
the judicial authority, the subsequent criminal prosecution is considered lawful.
{}
{}
pos-17430
1
positive
sentence_chunk_internal
8136
0
sentence_chunk
μš°λ¦¬λ‚˜λΌλŠ” 이미 μ„ΈκΈˆμ‹ κ³ λ₯Ό μ„±μ‹€ν•˜κ²Œ ν•œ μžμ™€μ˜ ν˜•ν‰μ„ κ³ λ €ν•˜μ—¬ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ˜
8136
1
sentence_chunk
μ‹ κ³ λ₯Ό ν•œ μžκ°€ κ·Έκ°„ λ‚©λΆ€ν•˜μ§€ μ•Šμ€ μ„ΈκΈˆμ— λŒ€ν•œ 감경쑰치λ₯Ό μ·¨ν•˜μ§€ μ•Šκ³  μžˆλ‹€.
{}
{}
pos-17431
1
positive
sentence_translation
8136
null
sentence
μš°λ¦¬λ‚˜λΌλŠ” 이미 μ„ΈκΈˆμ‹ κ³ λ₯Ό μ„±μ‹€ν•˜κ²Œ ν•œ μžμ™€μ˜ ν˜•ν‰μ„ κ³ λ €ν•˜μ—¬ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ˜ μ‹ κ³ λ₯Ό ν•œ μžκ°€ κ·Έκ°„ λ‚©λΆ€ν•˜μ§€ μ•Šμ€ μ„ΈκΈˆμ— λŒ€ν•œ 감경쑰치λ₯Ό μ·¨ν•˜μ§€ μ•Šκ³  μžˆλ‹€.
8136
null
translation
Korea has not taken any reduction measures for the unpaid taxes of individuals who have reported their overseas financial accounts to ensure fairness with those who have already filed their tax returns faithfully.
{}
{}
pos-17432
1
positive
translation_chunk_internal
8136
0
translation_chunk
Korea has not taken any reduction measures for the unpaid taxes of individuals who have reported their
8136
1
translation_chunk
overseas financial accounts to ensure fairness with those who have already filed their tax returns faithfully.
{}
{}
pos-17433
1
positive
sentence_chunk_internal
8137
0
sentence_chunk
νš¨κ³Όμ„±κ³Όμ˜ μ΄μ΅ν˜•λŸ‰μ„ 톡해 κ³„μ’Œμ‹ κ³ λ₯Ό ν•œ μžμ—κ²ŒλŠ” κ³Όκ±° μΌνƒˆμ— λŒ€ν•œ μ±…μž„μ„ μ™„ν™”ν•˜λŠ”
8137
1
sentence_chunk
쑰치λ₯Ό μ·¨ν•œλ‹€λ©΄ 그것을 μ–΄λŠ μ •λ„κΉŒμ§€ ν—ˆμš©ν•  것인가가 주된 쟁점이 될 것이닀.
{}
{}
pos-17434
1
positive
sentence_translation
8137
null
sentence
νš¨κ³Όμ„±κ³Όμ˜ μ΄μ΅ν˜•λŸ‰μ„ 톡해 κ³„μ’Œμ‹ κ³ λ₯Ό ν•œ μžμ—κ²ŒλŠ” κ³Όκ±° μΌνƒˆμ— λŒ€ν•œ μ±…μž„μ„ μ™„ν™”ν•˜λŠ” 쑰치λ₯Ό μ·¨ν•œλ‹€λ©΄ 그것을 μ–΄λŠ μ •λ„κΉŒμ§€ ν—ˆμš©ν•  것인가가 주된 쟁점이 될 것이닀.
8137
null
translation
The main point of contention will be how much leniency should be granted to those who have reported their accounts, in terms of easing their responsibility for past misconduct, through measures that consider the benefits and effectiveness.
{}
{}
pos-17435
1
positive
translation_chunk_internal
8137
0
translation_chunk
The main point of contention will be how much leniency should be granted to those who have reported their accounts, in
8137
1
translation_chunk
terms of easing their responsibility for past misconduct, through measures that consider the benefits and effectiveness.
{}
{}
pos-17436
1
positive
sentence_chunk_internal
8138
0
sentence_chunk
μš°λ¦¬λ‚˜λΌμ˜ 경우 2011년도 ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ‹ κ³ μ œλ„ λ„μž…μ‹œμ—λŠ” ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ λ―Έμ‹ κ³  등에
8138
1
sentence_chunk
λŒ€ν•œ κ³Όνƒœλ£Œ 감면은 μžˆμ—ˆμ§€λ§Œ μ—­μ™Έμ€λ‹‰μ†Œλ“ μžμ²΄μ— λŒ€ν•œ λ³„λ„μ˜ λ―Όν˜•μ‚¬μƒ κ°λ©΄μ‘°μΉ˜λŠ” μ—†μ—ˆλ‹€.
{}
{}
pos-17437
1
positive
sentence_translation
8138
null
sentence
μš°λ¦¬λ‚˜λΌμ˜ 경우 2011년도 ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ‹ κ³ μ œλ„ λ„μž…μ‹œμ—λŠ” ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ λ―Έμ‹ κ³  등에 λŒ€ν•œ κ³Όνƒœλ£Œ 감면은 μžˆμ—ˆμ§€λ§Œ μ—­μ™Έμ€λ‹‰μ†Œλ“ μžμ²΄μ— λŒ€ν•œ λ³„λ„μ˜ λ―Όν˜•μ‚¬μƒ κ°λ©΄μ‘°μΉ˜λŠ” μ—†μ—ˆλ‹€.
8138
null
translation
In Korea, when the overseas financial account reporting system was introduced in 2011, there was a reduction in fines for non-reporting overseas financial accounts, but there was no separate civil or criminal reduction for offshore hidden income itself.
{}
{}
pos-17438
1
positive
translation_chunk_internal
8138
0
translation_chunk
In Korea, when the overseas financial account reporting system was introduced in 2011, there was a reduction in fines for
8138
1
translation_chunk
non-reporting overseas financial accounts, but there was no separate civil or criminal reduction for offshore hidden income itself.
{}
{}
pos-17439
1
positive
sentence_translation
8139
null
sentence
μ΄λŸ¬ν•œ κ²¬ν•΄μ—μ„œλ„ 인 μ„Όν‹°λΈŒλ₯Ό μ œκ³΅ν•˜κΈ° μœ„ν•΄μ„œλŠ” μ—¬λŸ¬ 쑰건을 μ „μ œλ‘œ ν•˜κ³ λŠ” μžˆλ‹€.
8139
null
translation
In this view, various conditions are premised to provide incentives.
{}
{}
pos-17440
1
positive
sentence_translation
8140
null
sentence
κ΅­λ‚΄μ—μ„œ νŒλ§€ν•˜λ €λŠ” μ™Έκ΅­ μ§‘ν•©νˆ¬μžκΈ°κ΅¬μ˜ μ’…λ₯˜μ— 따라 λ³„ν‘œ 1에 λ”°λ₯Έ μ§‘ν•©νˆ¬μžμ—… 인가업무 λ‹¨μœ„λ³„ μ΅œμ €μžκΈ°μžλ³Έ 이상일 것이닀.
8140
null
translation
Depending on the type of foreign collective investment scheme to be sold domestically, it is required to have a minimum equity capital for each authorized business unit of collective investment business, as specified in Table 1.
{}
{}
pos-17441
1
positive
translation_chunk_internal
8140
0
translation_chunk
Depending on the type of foreign collective investment scheme to be sold domestically, it is required to have a
8140
1
translation_chunk
minimum equity capital for each authorized business unit of collective investment business, as specified in Table 1.
{}
{}
pos-17442
1
positive
sentence_translation
8141
null
sentence
이 경우 같은 μ‘° 제 2ν•­ 제 2호 쀑 β€œμ΄ 법”은 β€œμ™Έκ΅­ μ§‘ν•©νˆ¬μžκΈ°κ΅¬κ°€ μ„€μ •, μ„€λ¦½λœ κ΅­κ°€μ˜ λ²•β€μœΌλ‘œ λ³Έλ‹€.
8141
null
translation
In these cases, "this Act" in Paragraph (2) 2 of the same Article shall be interpreted as "the law of the country in which a foreign collective investment scheme was established or created."
{}
{}
pos-17443
1
positive
translation_chunk_internal
8141
0
translation_chunk
In these cases, "this Act" in Paragraph (2) 2 of the same Article shall be interpreted as "the
8141
1
translation_chunk
law of the country in which a foreign collective investment scheme was established or created."
{}
{}
pos-17444
1
positive
sentence_chunk_internal
8142
0
sentence_chunk
이 경우 μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ—…μžκ°€ κ·Έ μš΄μš©μžμ‚°μ˜ μš΄μš©μ—…λ¬΄ μ „λΆ€λ₯Ό λ‹€λ₯Έ μ™Έκ΅­ μ§‘ν•©νˆ¬μž μ—…μžμ—
8142
1
sentence_chunk
μœ„νƒν•œ κ²½μš°μ—λŠ” μœ„νƒλ°›μ€ μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ—…μžμ˜ μš΄μš©μžμ‚°κ·œλͺ¨κ°€ 1μ‘° 원 이상이어야 ν•œλ‹€.
{}
{}
pos-17445
1
positive
sentence_translation
8142
null
sentence
이 경우 μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ—…μžκ°€ κ·Έ μš΄μš©μžμ‚°μ˜ μš΄μš©μ—…λ¬΄ μ „λΆ€λ₯Ό λ‹€λ₯Έ μ™Έκ΅­ μ§‘ν•©νˆ¬μž μ—…μžμ— μœ„νƒν•œ κ²½μš°μ—λŠ” μœ„νƒλ°›μ€ μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ—…μžμ˜ μš΄μš©μžμ‚°κ·œλͺ¨κ°€ 1μ‘° 원 이상이어야 ν•œλ‹€.
8142
null
translation
In cases where a foreign collective investment business entity has delegated all of its asset management operations to another foreign collective investment business entity, the entrusted foreign collective investment business entity must have a managed asset scale of at least KRW 1 trillion.
{}
{}
pos-17446
1
positive
translation_chunk_internal
8142
0
translation_chunk
In cases where a foreign collective investment business entity has delegated all of its asset management operations to another foreign collective
8142
1
translation_chunk
investment business entity, the entrusted foreign collective investment business entity must have a managed asset scale of at least KRW 1 trillion.
{}
{}
pos-17447
1
positive
sentence_chunk_internal
8143
0
sentence_chunk
이 경우 μ „λ¬Ένˆ¬μžμž 쀑 λŒ€ν†΅λ Ήλ ΉμœΌλ‘œ μ •ν•˜λŠ” μžλ§Œμ„ λŒ€μƒμœΌλ‘œ μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ¦κΆŒμ„ νŒλ§€ν•˜κ³ μž ν•˜λŠ”
8143
1
sentence_chunk
κ²½μš°μ—λŠ” μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ—…μž 적격 μš”κ±΄ 및 μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ¦κΆŒ 판맀적격 μš”κ±΄μ„ 달리 μ •ν•  수 μžˆλ‹€.
{}
{}
pos-17448
1
positive
sentence_translation
8143
null
sentence
이 경우 μ „λ¬Ένˆ¬μžμž 쀑 λŒ€ν†΅λ Ήλ ΉμœΌλ‘œ μ •ν•˜λŠ” μžλ§Œμ„ λŒ€μƒμœΌλ‘œ μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ¦κΆŒμ„ νŒλ§€ν•˜κ³ μž ν•˜λŠ” κ²½μš°μ—λŠ” μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ—…μž 적격 μš”κ±΄ 및 μ™Έκ΅­ μ§‘ν•©νˆ¬μžμ¦κΆŒ 판맀적격 μš”κ±΄μ„ 달리 μ •ν•  수 μžˆλ‹€.
8143
null
translation
In such cases, where the sale of foreign collective investment securities is intended only for individuals designated by Presidential Decree as professional investors, different eligibility requirements for foreign collective investment firms and the sale of foreign collective investment securities may be specified.
{}
{}
pos-17449
1
positive
translation_chunk_internal
8143
0
translation_chunk
In such cases, where the sale of foreign collective investment securities is intended only for individuals designated by Presidential Decree as professional
8143
1
translation_chunk
investors, different eligibility requirements for foreign collective investment firms and the sale of foreign collective investment securities may be specified.
{}
{}
pos-17450
1
positive
sentence_translation
8144
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ΄ κ΅­λ‚΄μ—μ„œ μ™Έκ΅­ν™˜μ΄ λΉ μ Έλ‚˜κ°€ ν˜•μ„±λœ 것이라 λ©΄ 자발적 μ‹ κ³ μ˜ 경우 이것이 λ“œλŸ¬λ‚  κ°€λŠ₯성이 λ†’λ‹€.
8144
null
translation
If offshore hidden income and assets are formed by the outflow of foreign exchange in Korea, it is highly likely that this will be revealed in the case of voluntary reporting.
{}
{}
pos-17451
1
positive
translation_chunk_internal
8144
0
translation_chunk
If offshore hidden income and assets are formed by the outflow of foreign exchange in
8144
1
translation_chunk
Korea, it is highly likely that this will be revealed in the case of voluntary reporting.
{}
{}
pos-17452
1
positive
sentence_translation
8145
null
sentence
μžκΈˆμΆœμ²˜κ°€ ꡭ외도피에 λ”°λ₯Έ κ²½μš°μ—λŠ” νŠΉμ •κ²½μ œλ²”μ£„ κ°€μ€‘μ²˜λ²Œ 등에 κ΄€ν•œ 법λ₯  상 μž¬μ‚°κ΅­μ™Έλ„ν”Ό μ£„μ˜ μ²˜λ²Œμ„ 받을 수 μžˆλ‹€.
8145
null
translation
If the source of funds is subject to overseas evacuation, a person may be punished for property overseas escape under the Act on Aggravated Punishment, Etc. for Specific Economic Crimes.
{}
{}
pos-17453
1
positive
translation_chunk_internal
8145
0
translation_chunk
If the source of funds is subject to overseas evacuation, a person may be punished for property
8145
1
translation_chunk
overseas escape under the Act on Aggravated Punishment, Etc. for Specific Economic Crimes.
{}
{}
pos-17454
1
positive
sentence_translation
8146
null
sentence
자발적 μ‹ κ³ μ‹œ λ“œλŸ¬λ‚˜λŠ” μ™Έκ΅­ν™˜κ±°λž˜λ²• μœ„λ°˜μ˜ 경우 κ·Έ λ©΄μ œμ—¬λΆ€μ— λŒ€ν•΄μ„œλŠ” λ…Ό λž€μ΄ μžˆλ‹€.
8146
null
translation
There is controversy over whether or not to be exempted from the violation of the Foreign Exchange Transactions Act, which is revealed during voluntary reporting.
{}
{}
pos-17455
1
positive
translation_chunk_internal
8146
0
translation_chunk
There is controversy over whether or not to be exempted from the violation of the
8146
1
translation_chunk
Foreign Exchange Transactions Act, which is revealed during voluntary reporting.
{}
{}
pos-17456
1
positive
sentence_translation
8147
null
sentence
μ‹œμž₯은 고객의 μˆ˜μš”λ₯Ό λ§žμΆ”κΈ° μœ„ν•˜μ—¬ μƒˆλ‘œμš΄ ν˜• νƒœμ˜ νŽ€λ“œλ₯Ό 계속 μΆœμ‹œν•  것이닀.
8147
null
translation
The market will continue to roll out new types of funds to meet customer demand.
{}
{}
pos-17457
1
positive
sentence_translation
8148
null
sentence
특히 닀ꡭ가적 λΉ„μ¦ˆλ‹ˆμŠ€λ₯Ό μ†Œμœ ν•œ μžμ‚°κ΄€λ¦¬μ‚¬λ“€ μ‚¬μ΄μ—μ„œ μ΄λŸ¬ν•œ μš”κ΅¬λŠ” λ”μš± 컀지고 μžˆλ‹€.
8148
null
translation
In particular, this demand is growing among asset managers who own multinational businesses.
{}
{}
pos-17458
1
positive
sentence_translation
8149
null
sentence
κΈ°μ€€ 같은 λ“±κΈ‰μ˜ κΈˆλ¦¬κ°€ 10.2%μž„μ„ κ³ λ €ν•˜μ—¬ 이λ₯Ό μ‚¬μ±„λ°œν–‰κ±°λž˜μ˜ μ •μƒμ΄μžμœ¨λ‘œ μ •ν•˜μ˜€λ‹€.
8149
null
translation
Taking into account that the interest rate for the same grade is 10.2%, it has been determined as the standard interest rate for bond issuance transactions.
{}
{}
pos-17459
1
positive
sentence_translation
8150
null
sentence
μ‚¬μ±„λ°œν–‰κ±°λž˜ κΈˆμ•‘ 전뢀에 λŒ€ν•œ 과세쑰정이 μ•„λ‹ˆλΌ, κ·Έ 쀑 μ°¨μž…κ±°λž˜ κΈˆμ•‘μ— λŒ€ν•΄μ„œλ§Œ κ³Όμ„Έμ‘°μ •ν•˜λŠ” λ°©μ‹μœΌλ‘œ μ°¨μž…κ·œλͺ¨μ˜ 차이λ₯Ό μ‘°μ •ν•˜μ˜€λ‹€.
8150
null
translation
The adjustment in borrowing size was made by adjusting only the borrowed transaction amount rather than applying tax adjustment to all bond issuance transactions.
{}
{}
pos-17460
1
positive
translation_chunk_internal
8150
0
translation_chunk
The adjustment in borrowing size was made by adjusting only the borrowed transaction
8150
1
translation_chunk
amount rather than applying tax adjustment to all bond issuance transactions.
{}
{}
pos-17461
1
positive
sentence_chunk_internal
8151
0
sentence_chunk
ν”Όκ³ λŠ” μ‚¬μ±„λ°œν–‰κ±°λž˜ κΈˆμ•‘ 쀑 λΉ„κ΅λŒ€μƒκ±°λž˜μ˜ μ°¨μž…κΈˆμ•‘μ— ν•΄λ‹Ήν•˜λŠ” κΈˆμ•‘μ— λŒ€ν•΄μ„œ λŒ€λ²•μ›μ˜ νŒλ‹¨ 이에
8151
1
sentence_chunk
λŒ€ν•΄ λŒ€λ²•μ›μ€ 주둜 λ‹€μŒκ³Ό 같은 μ›μ‹¬μ˜ νŒλ‹¨λ…Όκ±°λ₯Ό μˆ˜κΈν•˜μ—¬ μ°¨μž…κ±°λž˜μ˜ 비ꡐ가λŠ₯성을 κΈμ •ν•˜μ˜€λ‹€.
{}
{}
pos-17462
1
positive
sentence_translation
8151
null
sentence
ν”Όκ³ λŠ” μ‚¬μ±„λ°œν–‰κ±°λž˜ κΈˆμ•‘ 쀑 λΉ„κ΅λŒ€μƒκ±°λž˜μ˜ μ°¨μž…κΈˆμ•‘μ— ν•΄λ‹Ήν•˜λŠ” κΈˆμ•‘μ— λŒ€ν•΄μ„œ λŒ€λ²•μ›μ˜ νŒλ‹¨ 이에 λŒ€ν•΄ λŒ€λ²•μ›μ€ 주둜 λ‹€μŒκ³Ό 같은 μ›μ‹¬μ˜ νŒλ‹¨λ…Όκ±°λ₯Ό μˆ˜κΈν•˜μ—¬ μ°¨μž…κ±°λž˜μ˜ 비ꡐ가λŠ₯성을 κΈμ •ν•˜μ˜€λ‹€.
8151
null
translation
The Supreme Court affirmed the comparability of the borrowing transaction by mainly accepting the reasoning of the lower court regarding the amount corresponding to the borrowing amount of the transaction subject to comparison among the amount of the bond issuance transaction.
{}
{}
pos-17463
1
positive
translation_chunk_internal
8151
0
translation_chunk
The Supreme Court affirmed the comparability of the borrowing transaction by mainly accepting the reasoning of the lower court regarding
8151
1
translation_chunk
the amount corresponding to the borrowing amount of the transaction subject to comparison among the amount of the bond issuance transaction.
{}
{}
pos-17464
1
positive
sentence_translation
8152
null
sentence
λ³΄μœ ν•˜κ³  μžˆμ—ˆκ³ , 그리고 μ΄λŸ¬ν•œ νŽ€λ“œμ˜ μΌλΆ€λŠ” 닀ꡭ가적 관할을 κ°€μ§€κ³  μžˆλŠ” 룩 μ…ˆλΆ€λ₯΄ν¬λ‚˜ μ•„μΌλžœλ“œμ— 싀체λ₯Ό κ°€μ§€κ³  μžˆμ—ˆλ‹€.
8152
null
translation
It held, and some of these funds had substance in Luxembourg or Ireland, which had multinational jurisdiction.
{}
{}
pos-17465
1
positive
sentence_translation
8153
null
sentence
μš΄μš©νšŒμ‚¬λ“€μ„ μ–΄λ–»κ²Œ μš΄μ˜ν• κ²ƒμΈμ§€μ— λŒ€ν•œ 뢄석은 λŒ€λΆ€λΆ„ 2010년도에 μ‹œν–‰λ  κ²ƒμœΌλ‘œ μ˜ˆμƒλ˜μ—ˆμ—ˆλ‹€.
8153
null
translation
Most of the analysis on how to operate operating companies was expected to be conducted in 2010.
{}
{}
pos-17466
1
positive
sentence_chunk_internal
8154
0
sentence_chunk
유럽 및 μ„Έκ³„μ—μ„œ UCITS μƒν’ˆμ˜ 성곡을 λͺ©κ²©ν•œ 이듀이 이제 μƒˆλ‘œ λ°œμ „ν•œ UCITS IVλ₯Ό
8154
1
sentence_chunk
λ°”νƒ•μœΌλ‘œ 2011λ…„ 이의 μΆœμ‹œμ™€ λ°œλ§žμΆ”μ–΄ μ‹œμž₯에 μ œμ‹œν•  μƒˆλ‘œμš΄ μƒν’ˆ 사업 기회λ₯Ό κ²€ν† ν•˜κ³  μžˆλ‹€.
{}
{}
pos-17467
1
positive
sentence_translation
8154
null
sentence
유럽 및 μ„Έκ³„μ—μ„œ UCITS μƒν’ˆμ˜ 성곡을 λͺ©κ²©ν•œ 이듀이 이제 μƒˆλ‘œ λ°œμ „ν•œ UCITS IVλ₯Ό λ°”νƒ•μœΌλ‘œ 2011λ…„ 이의 μΆœμ‹œμ™€ λ°œλ§žμΆ”μ–΄ μ‹œμž₯에 μ œμ‹œν•  μƒˆλ‘œμš΄ μƒν’ˆ 사업 기회λ₯Ό κ²€ν† ν•˜κ³  μžˆλ‹€.
8154
null
translation
Those who have witnessed the success of UCITS products in Europe and the world are now reviewing new product business opportunities to present to the market in line with its launch in 2011 based on the newly developed UCITS IV.
{}
{}
pos-17468
1
positive
translation_chunk_internal
8154
0
translation_chunk
Those who have witnessed the success of UCITS products in Europe and the world are now reviewing new product business
8154
1
translation_chunk
opportunities to present to the market in line with its launch in 2011 based on the newly developed UCITS IV.
{}
{}
pos-17469
1
positive
sentence_translation
8155
null
sentence
μ‹€μ œ μ—­μ™Έμ€λ‹‰μ†Œλ“ λ˜λŠ” μžμ‚°μ„ 자발적으둜 μ‹ κ³ ν•˜λŠ” λ°μ—λŠ” ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ μ‹ κ³ μ œλ„λ§ŒμœΌλ‘œλŠ” ν•œκ³„κ°€ μžˆλ‹€.
8155
null
translation
In fact, there is a limit to voluntarily reporting offshore hidden income or assets only with the overseas financial account reporting system.
{}
{}
pos-17470
1
positive
sentence_translation
8156
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ„ ν˜„ν–‰ μ œλ„ν•˜μ—μ„œ 자발적 μ‹ κ³ ν•˜λŠ” κ²½μš°μ— 문제될 수 있 λŠ” 세뢀사항은 λ‹€μŒκ³Ό κ°™λ‹€.
8156
null
translation
Details that may be problematic when voluntarily reporting offshore hidden income and assets under the current system are as follows.
{}
{}
pos-17471
1
positive
sentence_chunk_internal
8157
0
sentence_chunk
ν˜„ν–‰ μ œλ„μƒ μ€λ‹‰μ†Œλ“μ˜ 자발적 신고에 λŒ€ν•œ ν˜œνƒμœΌλ‘œλŠ” ꡭ세기본법상 μˆ˜μ •μ‹ κ³  및 κΈ°ν•œν›„μ‹ κ³ μ‹œ
8157
1
sentence_chunk
κ°€μ‚°μ„Έ 감면, μ‘°μ„Έλ²”μ²˜λ²Œλ²•μƒ μˆ˜μ •μ‹ κ³  및 κΈ°ν•œν›„μ‹ κ³ μ‹œ μ‘°μ„Έλ²”μ²˜λ²Œ 경감 만이 μžˆλ‹€.
{}
{}
pos-17472
1
positive
sentence_translation
8157
null
sentence
ν˜„ν–‰ μ œλ„μƒ μ€λ‹‰μ†Œλ“μ˜ 자발적 신고에 λŒ€ν•œ ν˜œνƒμœΌλ‘œλŠ” ꡭ세기본법상 μˆ˜μ •μ‹ κ³  및 κΈ°ν•œν›„μ‹ κ³ μ‹œ κ°€μ‚°μ„Έ 감면, μ‘°μ„Έλ²”μ²˜λ²Œλ²•μƒ μˆ˜μ •μ‹ κ³  및 κΈ°ν•œν›„μ‹ κ³ μ‹œ μ‘°μ„Έλ²”μ²˜λ²Œ 경감 만이 μžˆλ‹€.
8157
null
translation
Under the current system, benefits for voluntary reporting of hidden income include a reduction in additional tax when reporting under the Framework Act on National Taxes and a reduction in tax penalties when reporting after the deadline, and a reduction in tax penalties for revised and overdue reporting under the Puni...
{}
{}
pos-17473
1
positive
translation_chunk_internal
8157
0
translation_chunk
Under the current system, benefits for voluntary reporting of hidden income include a reduction in additional tax
8157
1
translation_chunk
when reporting under the Framework Act on National Taxes and a reduction in tax penalties when reporting after the
{}
{}
pos-17474
1
positive
translation_chunk_internal
8157
0
translation_chunk
Under the current system, benefits for voluntary reporting of hidden income include a reduction in additional tax
8157
2
translation_chunk
deadline, and a reduction in tax penalties for revised and overdue reporting under the Punishment of Tax Offenses Act.
{}
{}
pos-17475
1
positive
translation_chunk_internal
8157
1
translation_chunk
when reporting under the Framework Act on National Taxes and a reduction in tax penalties when reporting after the
8157
2
translation_chunk
deadline, and a reduction in tax penalties for revised and overdue reporting under the Punishment of Tax Offenses Act.
{}
{}
pos-17476
1
positive
sentence_chunk_internal
8158
0
sentence_chunk
νŠΉμ • κ΄€ν• κ°„μ˜ 합병은 μ„ΈκΈˆλΆ€κ³Όμ˜ λŒ€μƒμ΄μ§€λ§Œ κ΅­λ‚΄ 합병은 μ„ΈκΈˆλΆ€κ³Όμ˜ λŒ€μƒ 이
8158
1
sentence_chunk
λ˜μ§€ μ•Šκ³ , μ΄λŸ¬ν•œ λ¬Έμ œλŠ” μ–‘λ„μ†Œλ“μ„Έ, νˆ¬μžμžλ³Έμ΄μ „μ„Έλ“±μ˜ 문제λ₯Ό μ•ΌκΈ°ν•œλ‹€.
{}
{}
pos-17477
1
positive
sentence_translation
8158
null
sentence
νŠΉμ • κ΄€ν• κ°„μ˜ 합병은 μ„ΈκΈˆλΆ€κ³Όμ˜ λŒ€μƒμ΄μ§€λ§Œ κ΅­λ‚΄ 합병은 μ„ΈκΈˆλΆ€κ³Όμ˜ λŒ€μƒ 이 λ˜μ§€ μ•Šκ³ , μ΄λŸ¬ν•œ λ¬Έμ œλŠ” μ–‘λ„μ†Œλ“μ„Έ, νˆ¬μžμžλ³Έμ΄μ „μ„Έλ“±μ˜ 문제λ₯Ό μ•ΌκΈ°ν•œλ‹€.
8158
null
translation
Mergers between certain jurisdictions are subject to taxation, but domestic mergers are not subject to taxation, and these problems cause problems such as capital gains tax and investment capital transfer tax.
{}
{}
pos-17478
1
positive
translation_chunk_internal
8158
0
translation_chunk
Mergers between certain jurisdictions are subject to taxation, but domestic mergers are not subject to
8158
1
translation_chunk
taxation, and these problems cause problems such as capital gains tax and investment capital transfer tax.
{}
{}
pos-17479
1
positive
sentence_translation
8159
null
sentence
νŽ€ λ“œ 합병은 νˆ¬μžμžλ“€κ³Ό νŽ€λ“œ λͺ¨λ‘ 각각의 κ΄€μ μ—μ„œ μ„ΈκΈˆλΆ€κ³Όμ— λŒ€ν•œ 뢄석이 μš”κ΅¬μ‹œ λœλ‹€.
8159
null
translation
Fund mergers require an analysis of tax imposition from both investors and funds' respective perspectives.
{}
{}
pos-17480
1
positive
sentence_translation
8160
null
sentence
2011λ…„ μ‹œν–‰ν•˜κ³  μžˆλŠ” ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ‹ κ³ μ œλ„λŠ” μ—­μ™Έμ€λ‹‰μ†Œλ“ μžμ²΄μ— λŒ€ν•œ 것은 μ•„λ‹ˆλ‹€.
8160
null
translation
The overseas financial account reporting system, which has been in effect since 2011, is not specifically aimed at offshore hidden income.
{}
{}
pos-17481
1
positive
sentence_translation
8161
null
sentence
2012년에 λΉ„κ΅ν•˜μ—¬ 신고인원 및 μ‹ κ³ κΈˆμ•‘μ˜ μ¦κ°€μ„ΈλŠ” λ‘”ν™”λ˜μ—ˆμ§€λ§Œ κ·Έ μ ˆλŒ€μˆ˜μ™€ κΈˆμ•‘μ€ κ³„μ†ν•΄μ„œ μ¦κ°€ν•˜κ³  μžˆλ‹€.
8161
null
translation
Compared to 2012, the growth rate of reported individuals and reported amounts has slowed down, but the total number and amount are still increasing.
{}
{}
pos-17482
1
positive
sentence_translation
8162
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ΄λΌκ³  ν•˜λ”λΌλ„ 세법상 μš°λ¦¬λ‚˜λΌκ°€ κ³Όμ„ΈκΆŒμ„ κ°–κ³  μžˆλŠ” κ²½μš°μ—λŠ” λ‚©μ„ΈμžλŠ” λ‹Ήμ—°νžˆ 이에 λŒ€ν•œ μ‹ κ³ μ˜λ¬΄λ₯Ό μ§€κ³  μžˆλ‹€.
8162
null
translation
Even if it is considered as offshore hidden income or assets, if Korea has the authority to impose taxes according to the tax law, taxpayers are obliged to report it.
{}
{}
pos-17483
1
positive
translation_chunk_internal
8162
0
translation_chunk
Even if it is considered as offshore hidden income or assets, if Korea has the
8162
1
translation_chunk
authority to impose taxes according to the tax law, taxpayers are obliged to report it.
{}
{}
pos-17484
1
positive
sentence_chunk_internal
8163
0
sentence_chunk
μ—­μ™Έμ€λ‹‰μ†Œλ“μ— λŒ€ν•œ 자발적 신고에 λŒ€ν•΄ μ΄λŸ¬ν•œ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ‹ κ³ μ™€ 관련성을 κ°–λŠ”
8163
1
sentence_chunk
것에 κ΅­ν•œν•  것인지, μ•„λ‹ˆλ©΄ μ΄κ²ƒκ³ΌλŠ” λ³„κ°œλ‘œ μš΄μ˜ν•  것인지 선택할 ν•„μš”κ°€ μžˆλ‹€.
{}
{}
pos-17485
1
positive
sentence_translation
8163
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“μ— λŒ€ν•œ 자발적 신고에 λŒ€ν•΄ μ΄λŸ¬ν•œ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ‹ κ³ μ™€ 관련성을 κ°–λŠ” 것에 κ΅­ν•œν•  것인지, μ•„λ‹ˆλ©΄ μ΄κ²ƒκ³ΌλŠ” λ³„κ°œλ‘œ μš΄μ˜ν•  것인지 선택할 ν•„μš”κ°€ μžˆλ‹€.
8163
null
translation
There is a need to decide whether voluntary reporting on offshore hidden income should be limited to those related to overseas financial account reporting or should be operated separately from it.
{}
{}
pos-17486
1
positive
translation_chunk_internal
8163
0
translation_chunk
There is a need to decide whether voluntary reporting on offshore hidden income should be limited
8163
1
translation_chunk
to those related to overseas financial account reporting or should be operated separately from it.
{}
{}
pos-17487
1
positive
sentence_translation
8164
null
sentence
μ‹€μ§ˆμ μ΄κ³  핡심적인 ν¬μΈνŠΈλŠ” ν˜Έμ£Όκ°€ ν•œκ΅­μ—κ²Œ 적극적으둜 μ„€λ“ν•˜λŠ” κ²ƒμ΄λž€ 점이닀.
8164
null
translation
The real and key point is that Australia actively persuades South Korea.
{}
{}
pos-17488
1
positive
sentence_translation
8165
null
sentence
ν•œκ΅­μ€ λ…Έλ Ή μ—°κΈˆ λ“± μ—°κΈˆκΈ°κΈˆ μ‹œμž₯이 폭발적으둜 μ¦κ°€ν•˜κΈ° μ§μ „μ˜ μƒν™©μ΄μ–΄μ„œ ν•œκ΅­ νŽ€λ“œ μ‹œμž₯에 λŒ€ν•œ 호주의 관심도가 맀우 λ†’λ‹€κ³  μ•Œλ €μ§€κ³  μžˆλ‹€.
8165
null
translation
Australia's interest in the Korean fund market is known to be very high as the pension fund market, including the old age pension, is on the verge of exploding.
{}
{}
pos-17489
1
positive
translation_chunk_internal
8165
0
translation_chunk
Australia's interest in the Korean fund market is known to be very high as the
8165
1
translation_chunk
pension fund market, including the old age pension, is on the verge of exploding.
{}
{}
pos-17490
1
positive
sentence_translation
8166
null
sentence
ν˜Έμ£Όμ™€ 싱가포λ₯΄κ°€ λ…Όμ˜λ₯Ό μ£Όλ„ν•˜λŠ” κ°€μš΄λ° λŒ€λΆ€λΆ„ μ•„μ‹œμ•„ ꡭ가듀은 긍정적 이고 ν•œκ΅­κ³Ό 일본은 μž…μž₯을 μœ λ³΄ν•˜κ³  μžˆλŠ” 상황인 κ²ƒμœΌλ‘œ μ•Œλ €μ§€κ³  μžˆλ‹€.
8166
null
translation
While Australia and Singapore are leading the discussion, most Asian countries are known to be positive, and South Korea and Japan are holding their positions.
{}
{}
pos-17491
1
positive
sentence_translation
8167
null
sentence
κ΅­μ„Έμ²­μ˜ 세무쑰사 등을 톡해 μΆ”μ§•λœ 예λ₯Ό 보면 κ·Έ 규λͺ¨κ°€ 적지 μ•ŠμŒμ„ μ§μž‘ν•  수 μžˆλ‹€.
8167
null
translation
By examining the examples of tax collection through audits conducted by the National Tax Service, it can be inferred that the scale is considerable.
{}
{}
pos-17492
1
positive
sentence_chunk_internal
8168
0
sentence_chunk
μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ˜ 규λͺ¨ ν™•λŒ€ κ΅­λ‚΄ μ§€ν•˜κ²½μ œμ˜ 규λͺ¨μ— λŒ€ν•΄ μ •ν™•ν•œ
8168
1
sentence_chunk
수치둜 μ•ŒκΈ° μ–΄λ ΅λ“― μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ— λŒ€ν•œ 규λͺ¨μ˜ κ²½μš°λ„ λ§ˆμ°¬κ°€μ§€μ΄λ‹€.
{}
{}
pos-17493
1
positive
sentence_translation
8168
null
sentence
μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ˜ 규λͺ¨ ν™•λŒ€ κ΅­λ‚΄ μ§€ν•˜κ²½μ œμ˜ 규λͺ¨μ— λŒ€ν•΄ μ •ν™•ν•œ 수치둜 μ•ŒκΈ° μ–΄λ ΅λ“― μ—­μ™Έμ€λ‹‰μ†Œλ“ 및 μžμ‚°μ— λŒ€ν•œ 규λͺ¨μ˜ κ²½μš°λ„ λ§ˆμ°¬κ°€μ§€μ΄λ‹€.
8168
null
translation
The size of offshore hidden income and assets is difficult to accurately determine, just like the size of the domestic underground economy, which is also challenging to quantify.
{}
{}
pos-17494
1
positive
translation_chunk_internal
8168
0
translation_chunk
The size of offshore hidden income and assets is difficult to accurately determine, just
8168
1
translation_chunk
like the size of the domestic underground economy, which is also challenging to quantify.
{}
{}
pos-17495
1
positive
sentence_chunk_internal
8169
0
sentence_chunk
μœ„μ—μ„œ μ–ΈκΈ‰ν•˜μ˜€λ‹€μ‹œν”Ό, 24%의 μ‘λ‹΅μžλ“€λ§Œ λΉ„μš©μ ˆκ°μ΄ μ£Όμš”μš” μ†ŒλΌκ³  μ‘λ‹΅ν•˜μ˜€κ³ ,
8169
1
sentence_chunk
λ˜ν•œ 이것은 7개의 κΈ°μ€€ 쀑 κ°€μž₯ μ€‘μš”ν•˜μ§€ μ•Šμ€ κ²ƒμœΌλ‘œ μ„ νƒλ˜ μ—ˆλ‹€.
{}
{}
pos-17496
1
positive
sentence_translation
8169
null
sentence
μœ„μ—μ„œ μ–ΈκΈ‰ν•˜μ˜€λ‹€μ‹œν”Ό, 24%의 μ‘λ‹΅μžλ“€λ§Œ λΉ„μš©μ ˆκ°μ΄ μ£Όμš”μš” μ†ŒλΌκ³  μ‘λ‹΅ν•˜μ˜€κ³ , λ˜ν•œ 이것은 7개의 κΈ°μ€€ 쀑 κ°€μž₯ μ€‘μš”ν•˜μ§€ μ•Šμ€ κ²ƒμœΌλ‘œ μ„ νƒλ˜ μ—ˆλ‹€.
8169
null
translation
As mentioned above, only 24% of respondents said cost savings were the major factor, and this was also chosen as the least important of the seven criteria.
{}
{}
pos-17497
1
positive
sentence_translation
8170
null
sentence
이것은 UCITS μƒν’ˆμ΄ νŒ”λ¦¬κ³  μžˆλŠ” λΉ„μœ λŸ½μ‹œμž₯κ³Ό UCITS의 λ³΅μž‘μ„±μ„ μƒκ°ν•˜λ©΄ μ€‘μš”ν•œ 점듀이닀.
8170
null
translation
These are important points considering the complexity of UCITS and the non-European market where UCITS products are being sold.
{}
{}
pos-17498
1
positive
sentence_chunk_internal
8171
0
sentence_chunk
톡합 λ°˜λŒ€ 과반수의 μ‘λ‹΅μžλ“€μ΄ MCPκ°€ UCITS μš΄μš©νšŒμ‚¬λ₯Ό 톡 ν•©ν•˜λŠ” ν† λŒ€κ°€ 될 수 μžˆλ‹€κ³  ν•˜μ˜€μ§€λ§Œ, κ·Έ
8171
1
sentence_chunk
λͺ»μ§€μ•Šμ€ 40%의 μ‘λ‹΅μžλ“€μ΄ UCITS IV κ°€ μ‹œν–‰λœλ‹€κ³  해도 μš΄μš©νšŒμ‚¬λ₯Ό ν†΅ν•©ν•˜μ§€ μ•Šμ„ 것이라고 λŒ€λ‹΅ν•˜μ˜€λ‹€.
{}
{}
pos-17499
1
positive
sentence_translation
8171
null
sentence
톡합 λ°˜λŒ€ 과반수의 μ‘λ‹΅μžλ“€μ΄ MCPκ°€ UCITS μš΄μš©νšŒμ‚¬λ₯Ό 톡 ν•©ν•˜λŠ” ν† λŒ€κ°€ 될 수 μžˆλ‹€κ³  ν•˜μ˜€μ§€λ§Œ, κ·Έ λͺ»μ§€μ•Šμ€ 40%의 μ‘λ‹΅μžλ“€μ΄ UCITS IV κ°€ μ‹œν–‰λœλ‹€κ³  해도 μš΄μš©νšŒμ‚¬λ₯Ό ν†΅ν•©ν•˜μ§€ μ•Šμ„ 것이라고 λŒ€λ‹΅ν•˜μ˜€λ‹€.
8171
null
translation
A majority of respondents opposed to integration said that MCP could be the basis for integrating UCITS management companies, but a similar 40% of respondents said they would not integrate management companies, even if UCITS IV was implemented.
{}
{}