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-17600 | 1 | positive | translation_chunk_internal | 8218 | 0 | translation_chunk | Therefore, it is argued that there is no independent significance in reviewing the concept of beneficial | 8218 | 1 | translation_chunk | owner if the benefits of the tax treaty can be deprived by applying the principle of real taxation. | {} | {} |
pos-17601 | 1 | positive | sentence_chunk_internal | 8219 | 0 | sentence_chunk | μ°λ¦¬λλΌ κ³ΌμΈκ΄μ²μ μμ΅μ μμ μμΈμ§ μ¬λΆλ λΉν΄ μ΄μ΅μ λν λ²μ γκ²½μ μ μνλΆλ΄, μλμ | 8219 | 1 | sentence_chunk | μ²λΆκΆ λ° μλλ°μ κ²°μ κΆμ μ€μ§μ 보μ λ±μ μ’
ν©μ μΌλ‘ κ²ν νμ¬ κ²°μ νλ€ λ μ
μ₯μ μ·¨ν΄μλ€. | {} | {} |
pos-17602 | 1 | positive | sentence_translation | 8219 | null | sentence | μ°λ¦¬λλΌ κ³ΌμΈκ΄μ²μ μμ΅μ μμ μμΈμ§ μ¬λΆλ λΉν΄ μ΄μ΅μ λν λ²μ γκ²½μ μ μνλΆλ΄, μλμ μ²λΆκΆ λ° μλλ°μ κ²°μ κΆμ μ€μ§μ 보μ λ±μ μ’
ν©μ μΌλ‘ κ²ν νμ¬ κ²°μ νλ€ λ μ
μ₯μ μ·¨ν΄μλ€. | 8219 | null | translation | Korea's taxation authorities have consistently taken the stance that the determination of whether someone is a profitable owner or not is based on a comprehensive examination of factors such as the legal and economic risk burden on profits, the right to dispose of income, and the actual possession of the right to decid... | {} | {} |
pos-17603 | 1 | positive | translation_chunk_internal | 8219 | 0 | translation_chunk | Korea's taxation authorities have consistently taken the stance that the determination of whether someone is a | 8219 | 1 | translation_chunk | profitable owner or not is based on a comprehensive examination of factors such as the legal and economic risk burden | {} | {} |
pos-17604 | 1 | positive | translation_chunk_internal | 8219 | 0 | translation_chunk | Korea's taxation authorities have consistently taken the stance that the determination of whether someone is a | 8219 | 2 | translation_chunk | on profits, the right to dispose of income, and the actual possession of the right to decide on income generation. | {} | {} |
pos-17605 | 1 | positive | translation_chunk_internal | 8219 | 1 | translation_chunk | profitable owner or not is based on a comprehensive examination of factors such as the legal and economic risk burden | 8219 | 2 | translation_chunk | on profits, the right to dispose of income, and the actual possession of the right to decide on income generation. | {} | {} |
pos-17606 | 1 | positive | sentence_translation | 8220 | null | sentence | ννΈ, ν¬μ기ꡬλ κ·Έ κ²½μ μ μμ±μΌλ‘ μΈν΄ βμμ΅μ μμ μβλ‘ μΈμ λ κ²μ΄λ μ¬ λΆ λν λ§€μ° λΆν¬λͺ
ν μν©μ΄λ€. | 8220 | null | translation | On the other hand, the recognition of the investment organization as a "profitable owner" because of its economic characteristics is also highly uncertain. | {} | {} |
pos-17607 | 1 | positive | sentence_chunk_internal | 8221 | 0 | sentence_chunk | μ¬ν΄ 3λ
μ°¨ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λλ₯Ό μ΄μνλ μν©νμμ κ³Όνλ£ λ° μ²λ²μ λν | 8221 | 1 | sentence_chunk | κ²½κ° ννμ΄ μλ°μ μ κ³ μ λλ₯Ό μ΄λμ΄λ΄λλ° ν¬κ² κΈ°μ¬νμ§ λͺ»ν μ λ μλ€. | {} | {} |
pos-17608 | 1 | positive | sentence_translation | 8221 | null | sentence | μ¬ν΄ 3λ
μ°¨ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λλ₯Ό μ΄μνλ μν©νμμ κ³Όνλ£ λ° μ²λ²μ λν κ²½κ° ννμ΄ μλ°μ μ κ³ μ λλ₯Ό μ΄λμ΄λ΄λλ° ν¬κ² κΈ°μ¬νμ§ λͺ»ν μ λ μλ€. | 8221 | null | translation | Under the situation of operating the overseas financial account reporting system for the third year this year, mitigation benefits for fines and punishment may not contribute significantly to leading to the voluntary reporting system. | {} | {} |
pos-17609 | 1 | positive | translation_chunk_internal | 8221 | 0 | translation_chunk | Under the situation of operating the overseas financial account reporting system for the third year this year, mitigation | 8221 | 1 | translation_chunk | benefits for fines and punishment may not contribute significantly to leading to the voluntary reporting system. | {} | {} |
pos-17610 | 1 | positive | sentence_chunk_internal | 8222 | 0 | sentence_chunk | ν΄ μΈκ³μ’μ κ³ μ λκ° λ§€λ
μλ‘μ΄ νμμ μ 보μ ν μΌμ κ³μ’λ₯Ό μ κ³ νλ | 8222 | 1 | sentence_chunk | κ²μ΄λ―λ‘ μμΈμλμλμ μ κ³ νλ λ¨κ³λ§λ€ κ³Όνλ£ λ° λ²μΉμ΄ λ¬Έμ λ μ μλ€. | {} | {} |
pos-17611 | 1 | positive | sentence_translation | 8222 | null | sentence | ν΄ μΈκ³μ’μ κ³ μ λκ° λ§€λ
μλ‘μ΄ νμμ μ 보μ ν μΌμ κ³μ’λ₯Ό μ κ³ νλ κ²μ΄λ―λ‘ μμΈμλμλμ μ κ³ νλ λ¨κ³λ§λ€ κ³Όνλ£ λ° λ²μΉμ΄ λ¬Έμ λ μ μλ€. | 8222 | null | translation | Fines and penalties may be problematic at each stage of reporting offshore hidden income, as the foreign account reporting system reports a new set of accounts at the present time every year. | {} | {} |
pos-17612 | 1 | positive | translation_chunk_internal | 8222 | 0 | translation_chunk | Fines and penalties may be problematic at each stage of reporting offshore hidden income, as the | 8222 | 1 | translation_chunk | foreign account reporting system reports a new set of accounts at the present time every year. | {} | {} |
pos-17613 | 1 | positive | sentence_chunk_internal | 8223 | 0 | sentence_chunk | ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λμλ λ³κ°λ‘ μμΈμλμλ λ° μμ°μ μλ°μ μ κ³ μ λλ₯Ό μ΄μνλ | 8223 | 1 | sentence_chunk | κ²½μ°μ 2011λ
μ΄ν ν΄μΈκΈμ΅κ³μ’ μ κ³ λ₯Ό μ λλ‘ νμ§ μλ κ²μ΄ λλ¬λ μλ μλ€. | {} | {} |
pos-17614 | 1 | positive | sentence_translation | 8223 | null | sentence | ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λμλ λ³κ°λ‘ μμΈμλμλ λ° μμ°μ μλ°μ μ κ³ μ λλ₯Ό μ΄μνλ κ²½μ°μ 2011λ
μ΄ν ν΄μΈκΈμ΅κ³μ’ μ κ³ λ₯Ό μ λλ‘ νμ§ μλ κ²μ΄ λλ¬λ μλ μλ€. | 8223 | null | translation | Apart from the overseas financial account reporting system, if the voluntary reporting system of offshore hidden income and assets is operated, it may be revealed that overseas financial accounts have not been properly reported since 2011. | {} | {} |
pos-17615 | 1 | positive | translation_chunk_internal | 8223 | 0 | translation_chunk | Apart from the overseas financial account reporting system, if the voluntary reporting system of offshore hidden income | 8223 | 1 | translation_chunk | and assets is operated, it may be revealed that overseas financial accounts have not been properly reported since 2011. | {} | {} |
pos-17616 | 1 | positive | sentence_translation | 8224 | null | sentence | μ΄ νκ²°μμλ λ°λ₯ λ΄λΆμ μ¨μ νμλ μμ°¨μΈμ΄ μ½κ² λ°κ²¬νκ±°λ κ³ μΉ μ μλ€λ μ μ κ°μ‘°νκ³ μλ€. | 8224 | null | translation | The ruling emphasizes that hidden defects inside the floor cannot be easily discovered or fixed by tenants. | {} | {} |
pos-17617 | 1 | positive | sentence_chunk_internal | 8225 | 0 | sentence_chunk | μ΄λ μμ°¨μΈμ μ£Όν κ΄λ¦¬λ²μμ κ΄λ ¨νμ¬ λ§€λ¦½ λ°°κ΄ κ³Ό κ°μ΄ 보μ΄μ§ μλ λΆλΆμ κ²°ν¨μΌλ‘ λ°μν μ¬κ³ λ | 8225 | 1 | sentence_chunk | μ μ μλ‘μ μν΄λ°©μ§μ νμν μ£Όμλ₯Ό κ²μ리νμλ€κ³ λ³Ό μ μμΌλ―λ‘ μ΄λ₯Ό μμ μμ μ±
μμΌλ‘ λλ¦° κ²μ΄λ€. | {} | {} |
pos-17618 | 1 | positive | sentence_translation | 8225 | null | sentence | μ΄λ μμ°¨μΈμ μ£Όν κ΄λ¦¬λ²μμ κ΄λ ¨νμ¬ λ§€λ¦½ λ°°κ΄ κ³Ό κ°μ΄ 보μ΄μ§ μλ λΆλΆμ κ²°ν¨μΌλ‘ λ°μν μ¬κ³ λ μ μ μλ‘μ μν΄λ°©μ§μ νμν μ£Όμλ₯Ό κ²μ리νμλ€κ³ λ³Ό μ μμΌλ―λ‘ μ΄λ₯Ό μμ μμ μ±
μμΌλ‘ λλ¦° κ²μ΄λ€. | 8225 | null | translation | This is attributable to the owner because the accident caused by a defect in an invisible part such as a concealed pipe in relation to the tenant's housing management scope cannot be considered to have neglected the attention necessary to prevent damage as an occupant. | {} | {} |
pos-17619 | 1 | positive | translation_chunk_internal | 8225 | 0 | translation_chunk | This is attributable to the owner because the accident caused by a defect in an invisible part such as a concealed pipe in relation to | 8225 | 1 | translation_chunk | the tenant's housing management scope cannot be considered to have neglected the attention necessary to prevent damage as an occupant. | {} | {} |
pos-17620 | 1 | positive | sentence_translation | 8226 | null | sentence | μ΄μ κ΄λ ¨νμ¬λ, λ§€μ€ λ°°κ΄μμ λμ κ° λ°μνμ¬ μλμΈ΅μ νΌν΄κ° λ°μνμμ λ μ μ μμΈ μμ°¨μΈμ μ±
μμ λΆμ ν μ¬ λ‘κ° μλ€. | 8226 | null | translation | In this regard, there is a case of denying the tenant's responsibility, who is the occupant, when a leak occurs in a concealed pipe and damage occurs downstairs. | {} | {} |
pos-17621 | 1 | positive | translation_chunk_internal | 8226 | 0 | translation_chunk | In this regard, there is a case of denying the tenant's responsibility, who is | 8226 | 1 | translation_chunk | the occupant, when a leak occurs in a concealed pipe and damage occurs downstairs. | {} | {} |
pos-17622 | 1 | positive | sentence_translation | 8227 | null | sentence | κΈμ λμ°¨κ±°λμ λ°λ₯΄λ μνλΆλ΄μ ν¬κΈ°λ§μ΄ λ¬Έμ λ λΏ μ¬νβ€μ©μμ νΉμ±μ μ°¨μ΄μμ μ€λ λΉκ΅κ°λ₯μ± μ νμ μμλ μλ€λ νΉμ§μ΄ μλ€. | 8227 | null | translation | The only concern is the magnitude of the risk burden associated with monetary loan transactions, and there is no factor that diminishes comparability because of the difference in the characteristics of goods and services. | {} | {} |
pos-17623 | 1 | positive | translation_chunk_internal | 8227 | 0 | translation_chunk | The only concern is the magnitude of the risk burden associated with monetary loan transactions, and there is | 8227 | 1 | translation_chunk | no factor that diminishes comparability because of the difference in the characteristics of goods and services. | {} | {} |
pos-17624 | 1 | positive | sentence_translation | 8228 | null | sentence | κ±°κΈ°μ ν λ° λ λμκ° μ ν ννΈλμ½ μ체λ₯Ό μ€μ§κ·μμλ‘ λ¨μ ν λΆλΆμ μ λ» λμνκΈ° μ΄λ ΅λ€. | 8228 | null | translation | Taking it a step further, it is challenging to readily agree on the aspect that definitively classified the finite partnership itself as a real successor. | {} | {} |
pos-17625 | 1 | positive | sentence_chunk_internal | 8229 | 0 | sentence_chunk | κ³ΌμΈκ΄μ²μ΄ ννΈλ λͺ
μΈλ₯Ό ν보ν λ΄λΈλ¦¬μ§ νκ²° λ± 3건μ μ¬μμμ, λλ²μμ΄ μ€μ λ‘ | 8229 | 1 | sentence_chunk | μ΄λ€μ΄ μΈκ΅λ²μμ ν΄λΉνλμ§ μ¬λΆλ₯Ό νμΈνλΌκ³ μ§μ ν κ² μ체λ μ μ νλ€κ³ μκ°λλ€. | {} | {} |
pos-17626 | 1 | positive | sentence_translation | 8229 | null | sentence | κ³ΌμΈκ΄μ²μ΄ ννΈλ λͺ
μΈλ₯Ό ν보ν λ΄λΈλ¦¬μ§ νκ²° λ± 3건μ μ¬μμμ, λλ²μμ΄ μ€μ λ‘ μ΄λ€μ΄ μΈκ΅λ²μμ ν΄λΉνλμ§ μ¬λΆλ₯Ό νμΈνλΌκ³ μ§μ ν κ² μ체λ μ μ νλ€κ³ μκ°λλ€. | 8229 | null | translation | In three cases, including the New Bridge ruling, where the customs office obtained the partner's specifications, it is deemed appropriate for the Supreme Court to have pointed out the need to verify whether they are indeed classified as foreign courts. | {} | {} |
pos-17627 | 1 | positive | translation_chunk_internal | 8229 | 0 | translation_chunk | In three cases, including the New Bridge ruling, where the customs office obtained the partner's specifications, it is deemed | 8229 | 1 | translation_chunk | appropriate for the Supreme Court to have pointed out the need to verify whether they are indeed classified as foreign courts. | {} | {} |
pos-17628 | 1 | positive | sentence_chunk_internal | 8230 | 0 | sentence_chunk | μ μ¬μ±κΈ°μ€μ μ·¨νλ μ
μ₯μμλ λμΌν λ²μ μ€μ§μ κ°μ§κ³ μλ μ ν ννΈλμμ λνμ¬ | 8230 | 1 | sentence_chunk | ννΈλλ€μ λͺ
μΈκ° νμ
λμλλμ λ°λΌ μΈκ΅λ²μΈμ ν΄λΉνλλ μ¬λΆκ° μ’μ°λ μλ μλ€. | {} | {} |
pos-17629 | 1 | positive | sentence_translation | 8230 | null | sentence | μ μ¬μ±κΈ°μ€μ μ·¨νλ μ
μ₯μμλ λμΌν λ²μ μ€μ§μ κ°μ§κ³ μλ μ ν ννΈλμμ λνμ¬ ννΈλλ€μ λͺ
μΈκ° νμ
λμλλμ λ°λΌ μΈκ΅λ²μΈμ ν΄λΉνλλ μ¬λΆκ° μ’μ°λ μλ μλ€. | 8230 | null | translation | It cannot be determined whether or not it is a foreign corporation based on whether the partners' details are identified for a limited partnership with the same legal substance, from the perspective of applying the similarity criteria. | {} | {} |
pos-17630 | 1 | positive | translation_chunk_internal | 8230 | 0 | translation_chunk | It cannot be determined whether or not it is a foreign corporation based on whether the partners' details are identified | 8230 | 1 | translation_chunk | for a limited partnership with the same legal substance, from the perspective of applying the similarity criteria. | {} | {} |
pos-17631 | 1 | positive | sentence_chunk_internal | 8231 | 0 | sentence_chunk | βμ μ μ±βμ κ°μΆμ§ λͺ»ν μμ€ν
μ΄ βμ€ν¨μ β λ΄λΆν΅μ λ₯Ό μ΄λ£¨κΈ° μ΄λ ΅κ³ βμ€ν¨μ β μ΄μ© | 8231 | 1 | sentence_chunk | μλ€λ©΄ μμ€ν
μ βμ μ μ±βμ λ
Όν κ°μΉκ° μλ€λ μ μμ μ΄ λ μμλ 곡λμ΄λͺ
μ²΄μΈ κ²μ΄λ€. | {} | {} |
pos-17632 | 1 | positive | sentence_translation | 8231 | null | sentence | βμ μ μ±βμ κ°μΆμ§ λͺ»ν μμ€ν
μ΄ βμ€ν¨μ β λ΄λΆν΅μ λ₯Ό μ΄λ£¨κΈ° μ΄λ ΅κ³ βμ€ν¨μ β μ΄μ© μλ€λ©΄ μμ€ν
μ βμ μ μ±βμ λ
Όν κ°μΉκ° μλ€λ μ μμ μ΄ λ μμλ 곡λμ΄λͺ
μ²΄μΈ κ²μ΄λ€. | 8231 | null | translation | These two factors are intertwined in that a system lacking "appropriateness" finds it difficult to achieve "effective" internal control, and without "effective" operation, there is no value in discussing the "appropriateness" of the system. | {} | {} |
pos-17633 | 1 | positive | translation_chunk_internal | 8231 | 0 | translation_chunk | These two factors are intertwined in that a system lacking "appropriateness" finds it difficult to achieve "effective" | 8231 | 1 | translation_chunk | internal control, and without "effective" operation, there is no value in discussing the "appropriateness" of the system. | {} | {} |
pos-17634 | 1 | positive | sentence_translation | 8232 | null | sentence | λ΄λΆν΅μ κ° λ²μ μμ μΌλ‘ λ€λ£¨μ΄μ§λ€λ©΄ μ΄μ κ·Έ μμ€ν
μ μ μ μ±κ³Ό μ€ν¨μ±μ λ λ¬Έμ λ κ²μ΄λ€. | 8232 | null | translation | If internal control is addressed as a legal issue, the appropriateness and effectiveness of the system will always be a matter of concern. | {} | {} |
pos-17635 | 1 | positive | sentence_translation | 8233 | null | sentence | λνμ΄μ¬ μ΄μΈμ νμ΄μ¬μ κ°μμ무 μλ°κ³Ό λ΄λΆν΅μ μμ€ν
μ μ 리ν΄λ³΄λ μκ°μ΄ λκΈ°λ₯Ό κΈ°λνλ€. | 8233 | null | translation | We hope that it will be a time to address the violation of monitoring obligations by nonexecutive directors and review the internal control system. | {} | {} |
pos-17636 | 1 | positive | sentence_translation | 8234 | null | sentence | μ΄μ λνμ΄μ¬λ νμ΄μ¬λ μ΄μ¬μ κ°μμ무 μλ°μ νλ¨μ μμ΄ ν¨μ¨μ μ΄κ³ μ€ν¨μ μΈ λ΄λΆν΅μ μμ€ν
μ μ΄μ©μ νμμ μΈ κ²ν μ¬νμ΄ λ κ²μΌλ‘ 보μΈλ€. | 8234 | null | translation | Now, it is deemed essential to review the efficient and effective operation of the internal control system in determining whether a director, whether the CEO or the executive director, has violated the duty of supervision. | {} | {} |
pos-17637 | 1 | positive | translation_chunk_internal | 8234 | 0 | translation_chunk | Now, it is deemed essential to review the efficient and effective operation of the internal control system in | 8234 | 1 | translation_chunk | determining whether a director, whether the CEO or the executive director, has violated the duty of supervision. | {} | {} |
pos-17638 | 1 | positive | sentence_chunk_internal | 8235 | 0 | sentence_chunk | 건물 λ²½κ³Ό κ°μ΄ λμ 보μ΄λ νμλΌ νλλΌλ λκ·λͺ¨μ μμ μ΄ νμν κ²½μ° μλμΈμκ² | 8235 | 1 | sentence_chunk | 보μμκ΅¬κ° μλ μ μ μ μ λ‘ μ μ μμ μ±
μμ λΆμ νκ³ μμ μμ μ±
μμ μΈμ ν κ²μ΄λ€. | {} | {} |
pos-17639 | 1 | positive | sentence_translation | 8235 | null | sentence | 건물 λ²½κ³Ό κ°μ΄ λμ 보μ΄λ νμλΌ νλλΌλ λκ·λͺ¨μ μμ μ΄ νμν κ²½μ° μλμΈμκ² λ³΄μμκ΅¬κ° μλ μ μ μ μ λ‘ μ μ μμ μ±
μμ λΆμ νκ³ μμ μμ μ±
μμ μΈμ ν κ²μ΄λ€. | 8235 | null | translation | The responsibility of the occupant was denied, and the responsibility of the owner was acknowledged based on the premise that the lessor was required to make repairs, even for visible defects such as building walls that require extensive repairs. | {} | {} |
pos-17640 | 1 | positive | translation_chunk_internal | 8235 | 0 | translation_chunk | The responsibility of the occupant was denied, and the responsibility of the owner was acknowledged based on the premise | 8235 | 1 | translation_chunk | that the lessor was required to make repairs, even for visible defects such as building walls that require extensive repairs. | {} | {} |
pos-17641 | 1 | positive | sentence_translation | 8236 | null | sentence | μλμΈμ λͺ©μ λ¬Όμ μμ°¨μΈμκ² μΈλνκ³ κ³μ½ μ‘΄μ μ€ κ·Έ μ¬μ©, μμ΅μ νμν μνλ₯Ό μ μ§νκ² ν μ무λ₯Ό λΆλ΄νλ€. | 8236 | null | translation | The lessor is responsible for delivering the object to the lessee and ensuring that the necessary conditions for use and profit are maintained during the duration of the contract. | {} | {} |
pos-17642 | 1 | positive | translation_chunk_internal | 8236 | 0 | translation_chunk | The lessor is responsible for delivering the object to the lessee and ensuring that the | 8236 | 1 | translation_chunk | necessary conditions for use and profit are maintained during the duration of the contract. | {} | {} |
pos-17643 | 1 | positive | sentence_chunk_internal | 8237 | 0 | sentence_chunk | μμ°¨μΈμΌλ‘μλ μν΄μ λ°©μ§μ νμν μ£Όμλ₯Ό κ²μ리νμ§ μλνμλ€κ³ λ³Ό κ²μ΄λ―λ‘ κ²°κ΅ | 8237 | 1 | sentence_chunk | κ·Έ μμ μμΈ μλμΈμ΄ μ μ¬κ³ μ λν μν΄λ°°μμ±
μμ μ§ μλ°μ μλ€κ³ νμνμλ€. | {} | {} |
pos-17644 | 1 | positive | sentence_translation | 8237 | null | sentence | μμ°¨μΈμΌλ‘μλ μν΄μ λ°©μ§μ νμν μ£Όμλ₯Ό κ²μ리νμ§ μλνμλ€κ³ λ³Ό κ²μ΄λ―λ‘ κ²°κ΅ κ·Έ μμ μμΈ μλμΈμ΄ μ μ¬κ³ μ λν μν΄λ°°μμ±
μμ μ§ μλ°μ μλ€κ³ νμνμλ€. | 8237 | null | translation | It was stated that the lessor, as the owner, would ultimately be held responsible for compensation for the damages incurred in the aforementioned accident, as the lessee can be deemed to have taken the necessary precautions to prevent losses. | {} | {} |
pos-17645 | 1 | positive | translation_chunk_internal | 8237 | 0 | translation_chunk | It was stated that the lessor, as the owner, would ultimately be held responsible for compensation for the damages incurred | 8237 | 1 | translation_chunk | in the aforementioned accident, as the lessee can be deemed to have taken the necessary precautions to prevent losses. | {} | {} |
pos-17646 | 1 | positive | sentence_chunk_internal | 8238 | 0 | sentence_chunk | μ¦λͺ
μ±
μμ κ·μ λν μ νμ¬κ±΄ νλ‘λ μμ κ°μ΄ μ°¨μ
κ±°λμ λΉκ΅κ°λ₯μ± λ° μ°¨μ΄μ‘°μ μ μ μ μ±μ μΈμ ν λ€μ, νΌκ³ κ° | 8238 | 1 | sentence_chunk | μΌμ ν©λ¦¬μ μΈ μ μκ°κ²©μ μ μν κ²μΌλ‘ 보μ κ·Έ μ¦λͺ
μ±
μμ΄ μκ³ μκ² κ·μλλ€κ³ νλ¨ν μμ¬μ νλ¨μ κ·Έλλ‘ μκΈνμλ€. | {} | {} |
pos-17647 | 1 | positive | sentence_translation | 8238 | null | sentence | μ¦λͺ
μ±
μμ κ·μ λν μ νμ¬κ±΄ νλ‘λ μμ κ°μ΄ μ°¨μ
κ±°λμ λΉκ΅κ°λ₯μ± λ° μ°¨μ΄μ‘°μ μ μ μ μ±μ μΈμ ν λ€μ, νΌκ³ κ° μΌμ ν©λ¦¬μ μΈ μ μκ°κ²©μ μ μν κ²μΌλ‘ 보μ κ·Έ μ¦λͺ
μ±
μμ΄ μκ³ μκ² κ·μλλ€κ³ νλ¨ν μμ¬μ νλ¨μ κ·Έλλ‘ μκΈνμλ€. | 8238 | null | translation | The lower court's decision to attribute the burden of proof to the plaintiff was accepted as it recognized the comparative possibility of the borrowing transaction and the appropriateness of the difference adjustment, as stated in the precedent case and this acceptance was based on the defendant's presentation of a rea... | {} | {} |
pos-17648 | 1 | positive | translation_chunk_internal | 8238 | 0 | translation_chunk | The lower court's decision to attribute the burden of proof to the plaintiff was accepted as it recognized the | 8238 | 1 | translation_chunk | comparative possibility of the borrowing transaction and the appropriateness of the difference adjustment, as stated | {} | {} |
pos-17649 | 1 | positive | translation_chunk_internal | 8238 | 0 | translation_chunk | The lower court's decision to attribute the burden of proof to the plaintiff was accepted as it recognized the | 8238 | 2 | translation_chunk | in the precedent case and this acceptance was based on the defendant's presentation of a reasonable normal price. | {} | {} |
pos-17650 | 1 | positive | translation_chunk_internal | 8238 | 1 | translation_chunk | comparative possibility of the borrowing transaction and the appropriateness of the difference adjustment, as stated | 8238 | 2 | translation_chunk | in the precedent case and this acceptance was based on the defendant's presentation of a reasonable normal price. | {} | {} |
pos-17651 | 1 | positive | sentence_chunk_internal | 8239 | 0 | sentence_chunk | λ³Έκ³ μμλ νΈμμ ν¬μ기ꡬ μ€μμλ μλ³Έμμ₯λ²μ΄λ κΈ°ν μ΄μ μ μ¬ν μΈκ΅μ λ²κ·μ | 8239 | 1 | sentence_chunk | κ·Όκ±°νμ¬ μ€λ¦½λκ³ κ·μ¨λλ ν¬μ기ꡬλ§μ βμ§ν©ν¬μ 기ꡬβλΌκ³ μ§μΉνκΈ°λ‘ νλ€. | {} | {} |
pos-17652 | 1 | positive | sentence_translation | 8239 | null | sentence | λ³Έκ³ μμλ νΈμμ ν¬μ기ꡬ μ€μμλ μλ³Έμμ₯λ²μ΄λ κΈ°ν μ΄μ μ μ¬ν μΈκ΅μ λ²κ·μ κ·Όκ±°νμ¬ μ€λ¦½λκ³ κ·μ¨λλ ν¬μ기ꡬλ§μ βμ§ν©ν¬μ 기ꡬβλΌκ³ μ§μΉνκΈ°λ‘ νλ€. | 8239 | null | translation | In this paper, we will refer to investment organizations established and regulated based on the Capital Markets Act or other similar foreign laws and regulations as "collective investment organizations" for convenience. | {} | {} |
pos-17653 | 1 | positive | translation_chunk_internal | 8239 | 0 | translation_chunk | In this paper, we will refer to investment organizations established and regulated based on the Capital Markets | 8239 | 1 | translation_chunk | Act or other similar foreign laws and regulations as "collective investment organizations" for convenience. | {} | {} |
pos-17654 | 1 | positive | sentence_chunk_internal | 8240 | 0 | sentence_chunk | μ§μ ν¬μλ μμ μ΄ ν¬μν ν¬νΈν΄λ¦¬μ€ κ° μ’
λͺ©μ 맀μγ맀κ°μ¬λΆ λ° μκΈ°μ λν΄ κ²°μ κΆ μ 보μ νλ, μ§ν©ν¬μλ | 8240 | 1 | sentence_chunk | μμ°μ΄μ©μ¬μ μ΄μ©κ²°κ³Όλ₯Ό μκ·Ήμ μΌλ‘ μλ Ήν μλ°μ μμΌλ―λ‘, ν¬μμμ λ²μ μΈ κΆνμ΄λΌλ λ©΄μμ μ°¨μ΄κ° μλ€. | {} | {} |
pos-17655 | 1 | positive | sentence_translation | 8240 | null | sentence | μ§μ ν¬μλ μμ μ΄ ν¬μν ν¬νΈν΄λ¦¬μ€ κ° μ’
λͺ©μ 맀μγ맀κ°μ¬λΆ λ° μκΈ°μ λν΄ κ²°μ κΆ μ 보μ νλ, μ§ν©ν¬μλ μμ°μ΄μ©μ¬μ μ΄μ©κ²°κ³Όλ₯Ό μκ·Ήμ μΌλ‘ μλ Ήν μλ°μ μμΌλ―λ‘, ν¬μμμ λ²μ μΈ κΆνμ΄λΌλ λ©΄μμ μ°¨μ΄κ° μλ€. | 8240 | null | translation | Direct investment grants the investor the authority to determine whether to buy or sell each item in their portfolio, while collective investment differs in terms of the investor's legal rights as it can only passively receive the asset management company's performance results. | {} | {} |
pos-17656 | 1 | positive | translation_chunk_internal | 8240 | 0 | translation_chunk | Direct investment grants the investor the authority to determine whether to buy or sell each item in their portfolio, while collective | 8240 | 1 | translation_chunk | investment differs in terms of the investor's legal rights as it can only passively receive the asset management company's performance results. | {} | {} |
pos-17657 | 1 | positive | sentence_translation | 8241 | null | sentence | μ΄ μ¬κ±΄μμ λ΄λΆν΅μ μμ€ν
μ μ€ν¨μ±μ΄ λ¬Έμ κ° λκ³ μ€ν¨μ±μ ν κ²°μ΄ μλ κ²½μ° λνμ΄μ¬μ κ°μ μ무 μλ°μ μΈμ ν κ²μ λΉμ°ν κ²μ΄λ€. | 8241 | null | translation | In this case, if the effectiveness of the internal control system is a problem and there is a defect in the effectiveness, it is natural to admit the violation of the CEO's duty to monitor. | {} | {} |
pos-17658 | 1 | positive | translation_chunk_internal | 8241 | 0 | translation_chunk | In this case, if the effectiveness of the internal control system is a problem and there is a | 8241 | 1 | translation_chunk | defect in the effectiveness, it is natural to admit the violation of the CEO's duty to monitor. | {} | {} |
pos-17659 | 1 | positive | sentence_translation | 8242 | null | sentence | μ² κ°νμ¬μ μμ΄ κ³΅μ κ±°λλ²μ μ μ¬λ νμ¬ κ° μ¬μ μ νκ°ν΄ λμμΌ ν λ²μ μνμμ λꡬλ λΆμΈν μ μμ κ²μ΄λ€. | 8242 | null | translation | No one can deny that sanctions under the Fair Trade Act for steel companies are a legal risk that companies must evaluate in advance. | {} | {} |
pos-17660 | 1 | positive | sentence_chunk_internal | 8243 | 0 | sentence_chunk | νμ¬μ 곡μ κ±°λλ²μ μλ°νμλ₯Ό νμ
νκ³ μ‘°μΉλ₯Ό μ·¨νμ¬μΌ νλ κ²κ³Ό κ΄λ ¨νμ¬ λ΄λΆν΅μ μμ€ν
μ | 8243 | 1 | sentence_chunk | μ€ν¨μ±μ λ¬Έμ μΌμ λνμ΄μ¬μ κ°μμ무 μ λ°μ μΈμ νλ€λ λ©΄μμ κ΄μ¬μ λͺ¨μλ€. | {} | {} |
pos-17661 | 1 | positive | sentence_translation | 8243 | null | sentence | νμ¬μ 곡μ κ±°λλ²μ μλ°νμλ₯Ό νμ
νκ³ μ‘°μΉλ₯Ό μ·¨νμ¬μΌ νλ κ²κ³Ό κ΄λ ¨νμ¬ λ΄λΆν΅μ μμ€ν
μ μ€ν¨μ±μ λ¬Έμ μΌμ λνμ΄μ¬μ κ°μμ무 μ λ°μ μΈμ νλ€λ λ©΄μμ κ΄μ¬μ λͺ¨μλ€. | 8243 | null | translation | It drew attention in that it recognized the CEO's violation of the monitoring obligation by taking into account the effectiveness of the internal control system in relation to the company's need to identify and take action under the Fair Trade Act. | {} | {} |
pos-17662 | 1 | positive | translation_chunk_internal | 8243 | 0 | translation_chunk | It drew attention in that it recognized the CEO's violation of the monitoring obligation by taking into account the effectiveness | 8243 | 1 | translation_chunk | of the internal control system in relation to the company's need to identify and take action under the Fair Trade Act. | {} | {} |
pos-17663 | 1 | positive | sentence_translation | 8244 | null | sentence | μ΄ κ°μ μμμλ 무νμμ°μ λ²μμ κ΄λ ¨ν΄μ νμκ΅λ€μ λ€μν μ견μ μλ ΄νκ³ μλ€. | 8244 | null | translation | In this amendment, member states are gathering various opinions regarding the scope of intangible assets. | {} | {} |
pos-17664 | 1 | positive | sentence_translation | 8245 | null | sentence | μ§λ 9μ 16μΌ μ΄μ κ°κ²© κ°μ΄λλΌμΈ μ 6μ₯μ κ°μ μμ μλ‘μ΄ λ°ννμλ€. | 8245 | null | translation | A new revision to Chapter 6 of the Transfer Price Guidelines was recently announced on September 16. | {} | {} |
pos-17665 | 1 | positive | sentence_translation | 8246 | null | sentence | νΉν, 무νμμ°μ λν μ μλ₯Ό λ무 μ’νκ±°λ λνλ κ²½μ°μ μ°λ €μ λν΄μλ μΈκΈμ νκ³ μλ€. | 8246 | null | translation | In particular, it also addresses concerns regarding the narrow or broad definition of intangible assets. | {} | {} |
pos-17666 | 1 | positive | sentence_translation | 8247 | null | sentence | 2012λ
μ κ²½μ°μλ λ―Έκ΅ κ΅μΈμ² μ΄ μΉμΈν APA μ€ λ¬΄νμμ° κ±°λλ μ½ 18%μμ€μ΄μμΌλ©°, 2013λ
μ κ²½μ°λ 23% μ μ΄λ₯΄λ λ€. | 8247 | null | translation | In 2012, intangible asset transactions accounted for about 18% of the APAs approved by the US Internal Revenue Service, and in 2013, it reached 23%. | {} | {} |
pos-17667 | 1 | positive | sentence_chunk_internal | 8248 | 0 | sentence_chunk | κ·Έ μ€μμ ν΄μΈ λ²μΈμ΄ 보μ ν 무νμμ°μ λ―Έκ΅λ²μΈμ΄ μ¬μ©νκ³ λκ°λ₯Ό μ§κΈνλ κ±°λκ° 58건μΌλ‘ μ½ 10% λΉμ€μ μ°¨μ§νλ©°, | 8248 | 1 | sentence_chunk | λ―Έκ΅λ²μΈ μ΄ λ³΄μ ν 무νμμ°μ ν΄μΈ κ΄κ³μ¬κ° μ¬μ©νκ³ λκ°λ₯Ό μ§κΈν κ±°λκ° μ½ 48κ±΄μΌ λ‘ μ½ 8% μ λμ ν΄λΉλλ€. | {} | {} |
pos-17668 | 1 | positive | sentence_translation | 8248 | null | sentence | κ·Έ μ€μμ ν΄μΈ λ²μΈμ΄ 보μ ν 무νμμ°μ λ―Έκ΅λ²μΈμ΄ μ¬μ©νκ³ λκ°λ₯Ό μ§κΈνλ κ±°λκ° 58건μΌλ‘ μ½ 10% λΉμ€μ μ°¨μ§νλ©°, λ―Έκ΅λ²μΈ μ΄ λ³΄μ ν 무νμμ°μ ν΄μΈ κ΄κ³μ¬κ° μ¬μ©νκ³ λκ°λ₯Ό μ§κΈν κ±°λκ° μ½ 48κ±΄μΌ λ‘ μ½ 8% μ λμ ν΄λΉλλ€. | 8248 | null | translation | Among them, there are 58 transactions in which a U.S. corporation uses intangible assets held by a foreign corporation and pays for them, accounting for about 10%, and there are about 48 transactions in which an overseas affiliate uses intangible assets held by a U.S. corporation and pays for it, accounting for about 8... | {} | {} |
pos-17669 | 1 | positive | translation_chunk_internal | 8248 | 0 | translation_chunk | Among them, there are 58 transactions in which a U.S. corporation uses intangible assets held by a foreign | 8248 | 1 | translation_chunk | corporation and pays for them, accounting for about 10%, and there are about 48 transactions in which an | {} | {} |
pos-17670 | 1 | positive | translation_chunk_internal | 8248 | 0 | translation_chunk | Among them, there are 58 transactions in which a U.S. corporation uses intangible assets held by a foreign | 8248 | 2 | translation_chunk | overseas affiliate uses intangible assets held by a U.S. corporation and pays for it, accounting for about 8%. | {} | {} |
pos-17671 | 1 | positive | translation_chunk_internal | 8248 | 1 | translation_chunk | corporation and pays for them, accounting for about 10%, and there are about 48 transactions in which an | 8248 | 2 | translation_chunk | overseas affiliate uses intangible assets held by a U.S. corporation and pays for it, accounting for about 8%. | {} | {} |
pos-17672 | 1 | positive | sentence_chunk_internal | 8249 | 0 | sentence_chunk | λν μκ°λΆλ΄μ½μ μ λ°λ₯Έ 무νμμ° κ°λ°κ±°λμ κ²½ μ°λ μ½ 17건 μ λ μμΌλ©°, ν΄μΈ κ΄κ³μ¬μκ² | 8249 | 1 | sentence_chunk | 무νμμ°μ 맀κ°ν κ±°λμ λν΄μ APA μΉμΈμ λ°μ κ²½μ°λ μ½ 3건 μ λκ° μμλ€. | {} | {} |
pos-17673 | 1 | positive | sentence_translation | 8249 | null | sentence | λν μκ°λΆλ΄μ½μ μ λ°λ₯Έ 무νμμ° κ°λ°κ±°λμ κ²½ μ°λ μ½ 17건 μ λ μμΌλ©°, ν΄μΈ κ΄κ³μ¬μκ² λ¬΄νμμ°μ 맀κ°ν κ±°λμ λν΄μ APA μΉμΈμ λ°μ κ²½μ°λ μ½ 3건 μ λκ° μμλ€. | 8249 | null | translation | In addition, there were approximately 17 cases of intangible asset development transactions based on cost sharing agreements, and there were approximately 3 cases of APA approval for sales of intangible assets to overseas affiliates. | {} | {} |
pos-17674 | 1 | positive | translation_chunk_internal | 8249 | 0 | translation_chunk | In addition, there were approximately 17 cases of intangible asset development transactions based on cost sharing | 8249 | 1 | translation_chunk | agreements, and there were approximately 3 cases of APA approval for sales of intangible assets to overseas affiliates. | {} | {} |
pos-17675 | 1 | positive | sentence_chunk_internal | 8250 | 0 | sentence_chunk | λ―Έκ΅μ κ²½μ° 2007λ
λΆν° 2011 λ
κΉμ§ APAκ° μ½ 575건 μΉμΈλμλλ° | 8250 | 1 | sentence_chunk | κ·Έ μ€ 24%μ ν΄λΉνλ 140μ¬κ±΄μ΄ 무νμ μ°κ±°λμ λν κ²μ΄μλ€. | {} | {} |
pos-17676 | 1 | positive | sentence_translation | 8250 | null | sentence | λ―Έκ΅μ κ²½μ° 2007λ
λΆν° 2011 λ
κΉμ§ APAκ° μ½ 575건 μΉμΈλμλλ° κ·Έ μ€ 24%μ ν΄λΉνλ 140μ¬κ±΄μ΄ 무νμ μ°κ±°λμ λν κ²μ΄μλ€. | 8250 | null | translation | In the United States, approximately 575 APAs were approved from 2007 to 2011, of which approximately 140 cases, or 24%, were for intangible asset transactions. | {} | {} |
pos-17677 | 1 | positive | sentence_chunk_internal | 8251 | 0 | sentence_chunk | λ³΄λ€ λκ·λͺ¨λ‘ μ λ¬Έμ μΌλ‘ νλνλ μμ°μ΄μ©μ¬μ κ²½μ°μλ μ¬λͺ¨ν¬μνλλ³λ‘ νΉλ³λͺ©μ λ²μΈμ μ€λ¦½νκ³ μ΄ νΉλ³λͺ©μ λ²μΈμΌλ‘ νμ¬κΈ | 8251 | 1 | sentence_chunk | μ¬λͺ¨ν¬μνλμ 무νμ±
μ ννΈλκ° λλλ‘ ν¨μΌλ‘μ¨ μ¬λͺ¨ν¬μνλ λ¨κ³μμ λ°μνλ μνμ΄ μμ°μ΄μ©μ¬μ λ―ΈμΉλ κ²μ μ°¨λ¨νκ³ μλ€. | {} | {} |
pos-17678 | 1 | positive | sentence_translation | 8251 | null | sentence | λ³΄λ€ λκ·λͺ¨λ‘ μ λ¬Έμ μΌλ‘ νλνλ μμ°μ΄μ©μ¬μ κ²½μ°μλ μ¬λͺ¨ν¬μνλλ³λ‘ νΉλ³λͺ©μ λ²μΈμ μ€λ¦½νκ³ μ΄ νΉλ³λͺ©μ λ²μΈμΌλ‘ νμ¬κΈ μ¬λͺ¨ν¬μνλμ 무νμ±
μ ννΈλκ° λλλ‘ ν¨μΌλ‘μ¨ μ¬λͺ¨ν¬μνλ λ¨κ³μμ λ°μνλ μνμ΄ μμ°μ΄μ©μ¬μ λ―ΈμΉλ κ²μ μ°¨λ¨νκ³ μλ€. | 8251 | null | translation | For asset management companies that operate on a larger scale and engage in professional activities, they establish special purpose corporations for each private equity fund, and these special purpose corporations are then allowed to become unlimited partners of the private equity funds, effectively mitigating the risk... | {} | {} |
pos-17679 | 1 | positive | translation_chunk_internal | 8251 | 0 | translation_chunk | For asset management companies that operate on a larger scale and engage in professional activities, they establish special purpose | 8251 | 1 | translation_chunk | corporations for each private equity fund, and these special purpose corporations are then allowed to become unlimited partners of the | {} | {} |
pos-17680 | 1 | positive | translation_chunk_internal | 8251 | 0 | translation_chunk | For asset management companies that operate on a larger scale and engage in professional activities, they establish special purpose | 8251 | 2 | translation_chunk | private equity funds, effectively mitigating the risks that may impact the asset management companies at the private equity fund stage. | {} | {} |
pos-17681 | 1 | positive | translation_chunk_internal | 8251 | 1 | translation_chunk | corporations for each private equity fund, and these special purpose corporations are then allowed to become unlimited partners of the | 8251 | 2 | translation_chunk | private equity funds, effectively mitigating the risks that may impact the asset management companies at the private equity fund stage. | {} | {} |
pos-17682 | 1 | positive | sentence_chunk_internal | 8252 | 0 | sentence_chunk | μ΄λ° κ²½μ°μλ, μμ° μ΄μ©μ¬μ κ³μ΄μ¬μΈ ν¬μμλ¬Έμ¬μ μ¬λͺ¨ν¬μνλκ°μ ν¬μμλ¬Έκ³μ½μ 체결νλλ‘ ν¨μΌλ‘μ¨ | 8252 | 1 | sentence_chunk | 무νμ±
μννΈλμΈ νΉλ³λͺ©μ λ²μΈμ΄ ν¬μμλ¬Έμ¬μ μλ¬Έμ λ°μ ν¬μλ₯Ό μ§ννλ ꡬ쑰λ₯Ό μ·¨νλ κ²μ΄ 보ν΅μ΄λ€. | {} | {} |
pos-17683 | 1 | positive | sentence_translation | 8252 | null | sentence | μ΄λ° κ²½μ°μλ, μμ° μ΄μ©μ¬μ κ³μ΄μ¬μΈ ν¬μμλ¬Έμ¬μ μ¬λͺ¨ν¬μνλκ°μ ν¬μμλ¬Έκ³μ½μ 체결νλλ‘ ν¨μΌλ‘μ¨ λ¬΄νμ±
μννΈλμΈ νΉλ³λͺ©μ λ²μΈμ΄ ν¬μμλ¬Έμ¬μ μλ¬Έμ λ°μ ν¬μλ₯Ό μ§ννλ ꡬ쑰λ₯Ό μ·¨νλ κ²μ΄ 보ν΅μ΄λ€. | 8252 | null | translation | In such cases, it is typical for the special purpose corporation, which is an unlimited liability partner, to adopt a structure where it enters into an investment advisory contract with the investment advisory company, a subsidiary of the asset management company, to execute investments based on the advice of the inves... | {} | {} |
pos-17684 | 1 | positive | translation_chunk_internal | 8252 | 0 | translation_chunk | In such cases, it is typical for the special purpose corporation, which is an unlimited liability partner, to adopt | 8252 | 1 | translation_chunk | a structure where it enters into an investment advisory contract with the investment advisory company, a subsidiary | {} | {} |
pos-17685 | 1 | positive | translation_chunk_internal | 8252 | 0 | translation_chunk | In such cases, it is typical for the special purpose corporation, which is an unlimited liability partner, to adopt | 8252 | 2 | translation_chunk | of the asset management company, to execute investments based on the advice of the investment advisory company. | {} | {} |
pos-17686 | 1 | positive | translation_chunk_internal | 8252 | 1 | translation_chunk | a structure where it enters into an investment advisory contract with the investment advisory company, a subsidiary | 8252 | 2 | translation_chunk | of the asset management company, to execute investments based on the advice of the investment advisory company. | {} | {} |
pos-17687 | 1 | positive | sentence_chunk_internal | 8253 | 0 | sentence_chunk | μνκΆκ³Ό κ°μ λ§μΌν
무νμμ°μ μ¬μ
무νμμ°κ³Ό λΉκ΅νμ¬ κ°λ°κ³Όμ 보λ€λ | 8253 | 1 | sentence_chunk | κ·Έ 무νμμ° κ°μΉμ μ μ§ λλ μ¦λμ λ§μ λΉμ©μ΄ μμλλ κ²½ν₯μ΄ μλ€. | {} | {} |
pos-17688 | 1 | positive | sentence_translation | 8253 | null | sentence | μνκΆκ³Ό κ°μ λ§μΌν
무νμμ°μ μ¬μ
무νμμ°κ³Ό λΉκ΅νμ¬ κ°λ°κ³Όμ 보λ€λ κ·Έ 무νμμ° κ°μΉμ μ μ§ λλ μ¦λμ λ§μ λΉμ©μ΄ μμλλ κ²½ν₯μ΄ μλ€. | 8253 | null | translation | Marketing intangible assets, such as trademark rights, often require significant expenses to maintain or enhance their value, in contrast to business intangible assets that focus more on the development process. | {} | {} |
pos-17689 | 1 | positive | translation_chunk_internal | 8253 | 0 | translation_chunk | Marketing intangible assets, such as trademark rights, often require significant expenses to maintain or | 8253 | 1 | translation_chunk | enhance their value, in contrast to business intangible assets that focus more on the development process. | {} | {} |
pos-17690 | 1 | positive | sentence_translation | 8254 | null | sentence | μΈκ΄μμΌλ‘λ μμ°μ΄μ©μ¬κ° ν¬μμ μ£ΌλκΆμ 보μ νλ κ²½μ°μ κ·Έλ μ§ μ μ κ²½μ°κ° λ³ μ°¨μ΄κ° μλ€. | 8254 | null | translation | Apparently, there is little difference between the case where the asset management company holds the initiative in investment and the case where it does not. | {} | {} |
pos-17691 | 1 | positive | sentence_translation | 8255 | null | sentence | μ΄λ° μ νμ ν¬μ기ꡬλΌλ©΄ μμ κΉλκΈ° ν¨κ³Όμ‘°μ°¨λ κ±°μ μμΌλ―λ‘ ν¬ μ기ꡬ μ체μ λ
μμ μΈ μ¬μ
λͺ©μ μ΄λ κ²½μ μ μμλ₯Ό μΈμ νκΈ°λ μ΄λ ΅λ€κ³ λ³Έλ€. | 8255 | null | translation | For this type of investment organization, it is difficult to recognize the independent business purpose or economic significance of the investment vehicle itself, as there is little so-called funnel effect. | {} | {} |
pos-17692 | 1 | positive | translation_chunk_internal | 8255 | 0 | translation_chunk | For this type of investment organization, it is difficult to recognize the independent business purpose | 8255 | 1 | translation_chunk | or economic significance of the investment vehicle itself, as there is little so-called funnel effect. | {} | {} |
pos-17693 | 1 | positive | sentence_chunk_internal | 8256 | 0 | sentence_chunk | ν¬μμ νκ³Ό λ¬λ¦¬, ν¬μνμ¬λ₯Ό ν΅ν ν¬μμ κ²½μ°, μ‘°μ μ‘°νμ΄ μμΌλ©΄, μμΉμ μΌ λ‘λ ν¬μμ΄μ΅μ | 8256 | 1 | sentence_chunk | λν΄ λ²μΈμΈ λ° λ°°λΉμλμΈ 2λ¨κ³μ μ‘°μΈλΆλ΄μ΄ λ°μνλ―λ‘ ν¬μμ νμ λΉν΄ λΆλ¦¬ν΄μ§λ€. | {} | {} |
pos-17694 | 1 | positive | sentence_translation | 8256 | null | sentence | ν¬μμ νκ³Ό λ¬λ¦¬, ν¬μνμ¬λ₯Ό ν΅ν ν¬μμ κ²½μ°, μ‘°μ μ‘°νμ΄ μμΌλ©΄, μμΉμ μΌ λ‘λ ν¬μμ΄μ΅μ λν΄ λ²μΈμΈ λ° λ°°λΉμλμΈ 2λ¨κ³μ μ‘°μΈλΆλ΄μ΄ λ°μνλ―λ‘ ν¬μμ νμ λΉν΄ λΆλ¦¬ν΄μ§λ€. | 8256 | null | translation | Unlike investment trusts, investments through investment companies are disadvantageous compared to investment trusts because, in principle, corporate tax and dividend income tax burden are incurred in the second stage for investment profits without adjustment provisions. | {} | {} |
pos-17695 | 1 | positive | translation_chunk_internal | 8256 | 0 | translation_chunk | Unlike investment trusts, investments through investment companies are disadvantageous compared to investment trusts because, in principle, | 8256 | 1 | translation_chunk | corporate tax and dividend income tax burden are incurred in the second stage for investment profits without adjustment provisions. | {} | {} |
pos-17696 | 1 | positive | sentence_translation | 8257 | null | sentence | μμ κ°μ κ·μ λ€λ‘ μΈνμ¬ μ μκ°κ²©μ λν μ¦λͺ
μ±
μμ΄ κ³ΌμΈκ΄μ²μ΄ μλ λ©μΈμ무μμκ² λμκ°λ€κ³ νλ¨νκΈ°λ μ΄λ ΅λ€. | 8257 | null | translation | It is difficult to determine that the responsibility for proving the normal price falls on the taxpayer, not the customs office, because of the aforementioned regulations. | {} | {} |
pos-17697 | 1 | positive | translation_chunk_internal | 8257 | 0 | translation_chunk | It is difficult to determine that the responsibility for proving the normal price falls | 8257 | 1 | translation_chunk | on the taxpayer, not the customs office, because of the aforementioned regulations. | {} | {} |
pos-17698 | 1 | positive | sentence_chunk_internal | 8258 | 0 | sentence_chunk | μ΄μ κ°κ²© μΈμ μ μμ΄μ μ μκ°κ²© μ°μ μ μ΄λ €μμΌλ‘ μΈνμ¬ λ©μΈμ무μμ νλ ₯μ΄ μ€μνλ€λ μ λ° μ΄λ‘ | 8258 | 1 | sentence_chunk | μΈν ννμ μμΉμ μ
κ°ν μ¦λͺ
μ±
μμ μ μ ν λΆλ°°μ κ°λ₯μ±μ΄ μμ μ μλ€λ μ μ μ μΆν΄ λ³Ό μλ μκ² λ€. | {} | {} |
pos-17699 | 1 | positive | sentence_translation | 8258 | null | sentence | μ΄μ κ°κ²© μΈμ μ μμ΄μ μ μκ°κ²© μ°μ μ μ΄λ €μμΌλ‘ μΈνμ¬ λ©μΈμ무μμ νλ ₯μ΄ μ€μνλ€λ μ λ° μ΄λ‘ μΈν ννμ μμΉμ μ
κ°ν μ¦λͺ
μ±
μμ μ μ ν λΆλ°°μ κ°λ₯μ±μ΄ μμ μ μλ€λ μ μ μ μΆν΄ λ³Ό μλ μκ² λ€. | 8258 | null | translation | It can be inferred that the cooperation of taxpayers is crucial because of the challenges in determining the normal price in the transfer price tax system, and there may be a potential for the fair distribution of the burden of proof based on the principle of equity. | {} | {} |
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