Split (1)

train · ~2.08B rows (showing the first 9.65M)

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-17900	1	positive	translation_chunk_internal	8333	0	translation_chunk	There is a need to relax the level of proof required by the tax authorities in domestic transactions, as the Plaintiffs in this case are abusing the legal	8333	1	translation_chunk	principle of proof responsibility by setting practically impossible conditions without providing any basis for the calculation of the interest rate they applied.	{}	{}
pos-17901	1	positive	sentence_chunk_internal	8334	0	sentence_chunk	이를 손해방지비용으로 지급해야 한다는 주장과 본인 집의 수리비는 손 해방지비용이 아니라	8334	1	sentence_chunk	다음 사고의 예방비용, 자기 집의 보수비용이므로 지급대상이 아니라는 주장이 있다.	{}	{}
pos-17902	1	positive	sentence_translation	8334	null	sentence	이를 손해방지비용으로 지급해야 한다는 주장과 본인 집의 수리비는 손 해방지비용이 아니라 다음 사고의 예방비용, 자기 집의 보수비용이므로 지급대상이 아니라는 주장이 있다.	8334	null	translation	It is argued that this should be paid as a damage prevention cost and that the repair cost of the house is not subject to payment because it is not a damage prevention cost, but a prevention cost of the next accident and a repair cost of the house.	{}	{}
pos-17903	1	positive	translation_chunk_internal	8334	0	translation_chunk	It is argued that this should be paid as a damage prevention cost and that the repair cost of the house is not subject to	8334	1	translation_chunk	payment because it is not a damage prevention cost, but a prevention cost of the next accident and a repair cost of the house.	{}	{}
pos-17904	1	positive	sentence_translation	8335	null	sentence	이와 관련하여 하급심의 판결은 서로 엇갈리고 있으나, 감독 기관인 금융감독원 분쟁조정위원회에서 이의 지급을 결정한 바 있다.	8335	null	translation	In this regard, the judgments of the lower court are mixed, but the dispute mediation committee of the Financial Supervisory Service, a supervisory agency, decided to pay the objection.	{}	{}
pos-17905	1	positive	translation_chunk_internal	8335	0	translation_chunk	In this regard, the judgments of the lower court are mixed, but the dispute mediation committee	8335	1	translation_chunk	of the Financial Supervisory Service, a supervisory agency, decided to pay the objection.	{}	{}
pos-17906	1	positive	sentence_translation	8336	null	sentence	일상배상이 단독상품이 아니고 특약의 형태이므로 같은 증권에 화재보험 등 실제 담보 받을 곳의 주소가 다르게 된다.	8336	null	translation	Because daily compensation is not a single product, but in the form of a special agreement, the address of the actual place to receive collateral, such as fire insurance, will be different in the same securities.	{}	{}
pos-17907	1	positive	translation_chunk_internal	8336	0	translation_chunk	Because daily compensation is not a single product, but in the form of a special agreement, the address of	8336	1	translation_chunk	the actual place to receive collateral, such as fire insurance, will be different in the same securities.	{}	{}
pos-17908	1	positive	sentence_translation	8337	null	sentence	이러한 문제점들로 인해 과세당국 및 납세의무자 모두에게 증명책임에 근거한 남용을 엄격히 금지하는 원칙을 천명하고 있다.	8337	null	translation	In light of these issues, a principle has been proclaimed to strictly prohibit abuse based on the burden of proof for both the tax authorities and the taxpayers.	{}	{}
pos-17909	1	positive	translation_chunk_internal	8337	0	translation_chunk	In light of these issues, a principle has been proclaimed to strictly prohibit	8337	1	translation_chunk	abuse based on the burden of proof for both the tax authorities and the taxpayers.	{}	{}
pos-17910	1	positive	sentence_chunk_internal	8338	0	sentence_chunk	금번에 발생한 누수 사고가 보험사고임을 전제로 일부 보험금지급의무를 자인하고 있으므로, 누수를	8338	1	sentence_chunk	일시적으로 방지하는 비용뿐만 아니라 그 원인을 찾아 제거하는 비용도 손해방지비용에 해당한다.	{}	{}
pos-17911	1	positive	sentence_translation	8338	null	sentence	금번에 발생한 누수 사고가 보험사고임을 전제로 일부 보험금지급의무를 자인하고 있으므로, 누수를 일시적으로 방지하는 비용뿐만 아니라 그 원인을 찾아 제거하는 비용도 손해방지비용에 해당한다.	8338	null	translation	As the leakage accident that occurred this time is considered an insurance accident, certain insurance payment obligations are assumed, and therefore, the cost of not only temporarily preventing leakage but also identifying and eliminating the cause is considered a cost to prevent damage.	{}	{}
pos-17912	1	positive	translation_chunk_internal	8338	0	translation_chunk	As the leakage accident that occurred this time is considered an insurance accident, certain insurance payment obligations are assumed, and	8338	1	translation_chunk	therefore, the cost of not only temporarily preventing leakage but also identifying and eliminating the cause is considered a cost to prevent damage.	{}	{}
pos-17913	1	positive	sentence_chunk_internal	8339	0	sentence_chunk	정확한 누수 원인을 파악하지 못하고 공사범위도 확대하여 시행하였고, 누수 원인이	8339	1	sentence_chunk	아닌 다른 부분까지 수리가 되었다고 하여 다른 공사비용은 지급 거절하였다.	{}	{}
pos-17914	1	positive	sentence_translation	8339	null	sentence	정확한 누수 원인을 파악하지 못하고 공사범위도 확대하여 시행하였고, 누수 원인이 아닌 다른 부분까지 수리가 되었다고 하여 다른 공사비용은 지급 거절하였다.	8339	null	translation	The exact cause of the leak was not identified, and the construction was carried out without accurately determining the cause, resulting in an expansion of the construction scope, and as repairs were made to areas unrelated to the cause of the leak, other construction expenses were denied for payment.	{}	{}
pos-17915	1	positive	translation_chunk_internal	8339	0	translation_chunk	The exact cause of the leak was not identified, and the construction was carried out without accurately determining the cause, resulting in an expansion	8339	1	translation_chunk	of the construction scope, and as repairs were made to areas unrelated to the cause of the leak, other construction expenses were denied for payment.	{}	{}
pos-17916	1	positive	sentence_translation	8340	null	sentence	피고 누수 사고 발생하여 견적서 대로 공사를 시공하여 누수가 중단되었다.	8340	null	translation	The Defendant experienced a leak accident, and the construction was executed as per the estimate, resulting in the cessation of the leak.	{}	{}
pos-17917	1	positive	sentence_chunk_internal	8341	0	sentence_chunk	피고의 음식점 지하주차장에서 2016년 8월 경 누수가 발생하였고, 사고원인이	8341	1	sentence_chunk	주방 수도관이라 판단하여 수도관을 교체하였으나 누수가 계속 발생하였다.	{}	{}
pos-17918	1	positive	sentence_translation	8341	null	sentence	피고의 음식점 지하주차장에서 2016년 8월 경 누수가 발생하였고, 사고원인이 주방 수도관이라 판단하여 수도관을 교체하였으나 누수가 계속 발생하였다.	8341	null	translation	A leak occurred in the Defendant's restaurant's underground parking lot in August 2016, and despite replacing the water pipe, which was determined to be the cause of the accident, the leak continued.	{}	{}
pos-17919	1	positive	translation_chunk_internal	8341	0	translation_chunk	A leak occurred in the Defendant's restaurant's underground parking lot in August 2016, and despite	8341	1	translation_chunk	replacing the water pipe, which was determined to be the cause of the accident, the leak continued.	{}	{}
pos-17920	1	positive	sentence_chunk_internal	8342	0	sentence_chunk	이전가격 금융거래에서의 정상이자율의 핵심적 쟁점은 피고가 CUP 방법의 적용 시 비교대상거래로 사용한 이	8342	1	sentence_chunk	사건 각 차입거래가 국조법령에서 규정한 비교가능성이 있는지 및 합리적인 차이조정이 있었는지 여부라 할 수 있다.	{}	{}
pos-17921	1	positive	sentence_translation	8342	null	sentence	이전가격 금융거래에서의 정상이자율의 핵심적 쟁점은 피고가 CUP 방법의 적용 시 비교대상거래로 사용한 이 사건 각 차입거래가 국조법령에서 규정한 비교가능성이 있는지 및 합리적인 차이조정이 있었는지 여부라 할 수 있다.	8342	null	translation	The core issue of the normal interest rate in financial transactions is whether each borrowing transaction in this case, which the Defendant used as a basis for comparison when applying the CUP method, meets the comparability requirements stipulated in the Adjustment of International Taxes Act and whether there was a r...	{}	{}
pos-17922	1	positive	translation_chunk_internal	8342	0	translation_chunk	The core issue of the normal interest rate in financial transactions is whether each borrowing transaction in this case,	8342	1	translation_chunk	which the Defendant used as a basis for comparison when applying the CUP method, meets the comparability requirements	{}	{}
pos-17923	1	positive	translation_chunk_internal	8342	0	translation_chunk	The core issue of the normal interest rate in financial transactions is whether each borrowing transaction in this case,	8342	2	translation_chunk	stipulated in the Adjustment of International Taxes Act and whether there was a reasonable adjustment for any differences.	{}	{}
pos-17924	1	positive	translation_chunk_internal	8342	1	translation_chunk	which the Defendant used as a basis for comparison when applying the CUP method, meets the comparability requirements	8342	2	translation_chunk	stipulated in the Adjustment of International Taxes Act and whether there was a reasonable adjustment for any differences.	{}	{}
pos-17925	1	positive	sentence_chunk_internal	8343	0	sentence_chunk	반면, 자본시장법상 투자회사는 집합투자기구의 한 종류이므로, '사모 투자회사'라는	8343	1	sentence_chunk	용어는 투자회사 중 투자자를 사모로 모집한 경우로 오해될 수 있다.	{}	{}
pos-17926	1	positive	sentence_translation	8343	null	sentence	반면, 자본시장법상 투자회사는 집합투자기구의 한 종류이므로, '사모 투자회사'라는 용어는 투자회사 중 투자자를 사모로 모집한 경우로 오해될 수 있다.	8343	null	translation	On the other hand, under the Capital Markets Act, an investment company is a type of collective investment vehicle, so the term "private equity investment company" may be misunderstood as a case of privately recruiting investors among investment companies.	{}	{}
pos-17927	1	positive	translation_chunk_internal	8343	0	translation_chunk	On the other hand, under the Capital Markets Act, an investment company is a type of collective investment vehicle, so the term	8343	1	translation_chunk	"private equity investment company" may be misunderstood as a case of privately recruiting investors among investment companies.	{}	{}
pos-17928	1	positive	sentence_chunk_internal	8344	0	sentence_chunk	이런 상황에서 ‘사모투자회사'라는 용어는 혼란을 초래할 수 있으므 로, 본고에서는	8344	1	sentence_chunk	private equity firm을 ‘PEF운용사’로 번역하고자 한다.	{}	{}
pos-17929	1	positive	sentence_translation	8344	null	sentence	이런 상황에서 ‘사모투자회사'라는 용어는 혼란을 초래할 수 있으므 로, 본고에서는 private equity firm을 ‘PEF운용사’로 번역하고자 한다.	8344	null	translation	In this situation, the term "private equity company" can cause confusion, so this paper intends to translate private equity company as "PEF management company."	{}	{}
pos-17930	1	positive	translation_chunk_internal	8344	0	translation_chunk	In this situation, the term "private equity company" can cause confusion, so this	8344	1	translation_chunk	paper intends to translate private equity company as "PEF management company."	{}	{}
pos-17931	1	positive	sentence_translation	8345	null	sentence	투자약정서를 각 체결하였고, 그 모든 절차는 Newbridge Capital Limited의 임원이 주도하였다.	8345	null	translation	Investment agreements were signed respectively, and all procedures were led by executives at Newbridge Capital Limited.	{}	{}
pos-17932	1	positive	sentence_chunk_internal	8346	0	sentence_chunk	비디오의 경우도, 원고가 배급한 비디오들이 대만의 킹비디오가 수입·배급한 비디오들과	8346	1	sentence_chunk	상당 부분 일치했고 거래조건 등이 유사했기 때문에 비교대상거래로 적절하다고 결정하였다.	{}	{}
pos-17933	1	positive	sentence_translation	8346	null	sentence	비디오의 경우도, 원고가 배급한 비디오들이 대만의 킹비디오가 수입·배급한 비디오들과 상당 부분 일치했고 거래조건 등이 유사했기 때문에 비교대상거래로 적절하다고 결정하였다.	8346	null	translation	In the case of videos, it was determined that the videos distributed by the plaintiff were suitable for comparison target transactions because of their substantial similarity with the videos imported and distributed by Taiwan's King Video, as well as the similarity in terms of the transaction.	{}	{}
pos-17934	1	positive	translation_chunk_internal	8346	0	translation_chunk	In the case of videos, it was determined that the videos distributed by the plaintiff were suitable for comparison target transactions because of	8346	1	translation_chunk	their substantial similarity with the videos imported and distributed by Taiwan's King Video, as well as the similarity in terms of the transaction.	{}	{}
pos-17935	1	positive	sentence_translation	8347	null	sentence	산술평균한 결과를 영화 판권에 대한 적정 로열티율로 보아 과세를 하였다.	8347	null	translation	Taxation was applied based on the arithmetic mean results as the appropriate royalty rate for movie rights.	{}	{}
pos-17936	1	positive	sentence_chunk_internal	8348	0	sentence_chunk	심판청구를 제기했던 국내 법인은 영국 모회사로부터 신발과 의류 등을 수입·판매하면서 상표권 및 기술	8348	1	sentence_chunk	도입계약을 체결하고 매년 매출액의 5%를 기술사용료로 지급해 오다가 7.5%로 계약을 변경하였다.	{}	{}
pos-17937	1	positive	sentence_translation	8348	null	sentence	심판청구를 제기했던 국내 법인은 영국 모회사로부터 신발과 의류 등을 수입·판매하면서 상표권 및 기술 도입계약을 체결하고 매년 매출액의 5%를 기술사용료로 지급해 오다가 7.5%로 계약을 변경하였다.	8348	null	translation	The domestic corporation that initiated the lawsuit had signed a contract for trademark and technology transfer with its British parent company while importing and selling shoes and clothing, and initially, they had been paying a technology usage fee of 5% of their annual revenue but later changed the contract to 7.5%.	{}	{}
pos-17938	1	positive	translation_chunk_internal	8348	0	translation_chunk	The domestic corporation that initiated the lawsuit had signed a contract for trademark and technology	8348	1	translation_chunk	transfer with its British parent company while importing and selling shoes and clothing, and initially, they	{}	{}
pos-17939	1	positive	translation_chunk_internal	8348	0	translation_chunk	The domestic corporation that initiated the lawsuit had signed a contract for trademark and technology	8348	2	translation_chunk	had been paying a technology usage fee of 5% of their annual revenue but later changed the contract to 7.5%.	{}	{}
pos-17940	1	positive	translation_chunk_internal	8348	1	translation_chunk	transfer with its British parent company while importing and selling shoes and clothing, and initially, they	8348	2	translation_chunk	had been paying a technology usage fee of 5% of their annual revenue but later changed the contract to 7.5%.	{}	{}
pos-17941	1	positive	sentence_chunk_internal	8349	0	sentence_chunk	이에 과세당국은 비교가능 제 3자 가격방법을 적용하여 국내 4개사와 해외 2개사 등 총 6개사를	8349	1	sentence_chunk	비교대상거래로 선정한 다음, 6개 기업의 기술사 용료를 단순 산술평균하여 과세를 하였다.	{}	{}
pos-17942	1	positive	sentence_translation	8349	null	sentence	이에 과세당국은 비교가능 제 3자 가격방법을 적용하여 국내 4개사와 해외 2개사 등 총 6개사를 비교대상거래로 선정한 다음, 6개 기업의 기술사 용료를 단순 산술평균하여 과세를 하였다.	8349	null	translation	In response, the tax authorities utilized the comparable third-party pricing method to identify a total of six companies, including four domestic companies and two overseas companies, as comparison target transactions, and they then assessed the taxation on the technical fees of these six companies by calculating a sim...	{}	{}
pos-17943	1	positive	translation_chunk_internal	8349	0	translation_chunk	In response, the tax authorities utilized the comparable third-party pricing method to identify a total of six	8349	1	translation_chunk	companies, including four domestic companies and two overseas companies, as comparison target transactions, and they	{}	{}
pos-17944	1	positive	translation_chunk_internal	8349	0	translation_chunk	In response, the tax authorities utilized the comparable third-party pricing method to identify a total of six	8349	2	translation_chunk	then assessed the taxation on the technical fees of these six companies by calculating a simple arithmetic average.	{}	{}
pos-17945	1	positive	translation_chunk_internal	8349	1	translation_chunk	companies, including four domestic companies and two overseas companies, as comparison target transactions, and they	8349	2	translation_chunk	then assessed the taxation on the technical fees of these six companies by calculating a simple arithmetic average.	{}	{}
pos-17946	1	positive	sentence_translation	8350	null	sentence	자펀드의 실질귀속자 판정 기준을 동 규정이 신설된 이후의 사안에 그대로 적용하 는 것은 더욱이 문제가 있다고 보인다.	8350	null	translation	It seems further problematic to apply the standards for determining the beneficial ownership of a sub-fund to cases after the new regulations were established.	{}	{}
pos-17947	1	positive	sentence_translation	8351	null	sentence	이것은 담보 물건에 따른 보험 종목의 차이이고, 누수 사고와 관련하여 일상배상책임의 논리와 같다.	8351	null	translation	This is the difference in insurance items according to the collateral item, and it is the same as the logic of daily liability in relation to leakage accidents.	{}	{}
pos-17948	1	positive	translation_chunk_internal	8351	0	translation_chunk	This is the difference in insurance items according to the collateral item, and	8351	1	translation_chunk	it is the same as the logic of daily liability in relation to leakage accidents.	{}	{}
pos-17949	1	positive	sentence_chunk_internal	8352	0	sentence_chunk	타인에게 임대한 아파트에서 바닥 배관의 노후화 등과 같은 건물 자체의 결함으로 누수가 발생한다면,	8352	1	sentence_chunk	앞에서 살펴본 바와 같이 세입자인 점유자는 책임이 없으며 소유자로서 책임이 발생 하게 된다.	{}	{}
pos-17950	1	positive	sentence_translation	8352	null	sentence	타인에게 임대한 아파트에서 바닥 배관의 노후화 등과 같은 건물 자체의 결함으로 누수가 발생한다면, 앞에서 살펴본 바와 같이 세입자인 점유자는 책임이 없으며 소유자로서 책임이 발생 하게 된다.	8352	null	translation	If a leak occurs because of a defect in the building itself, such as an aging floor pipe, in an apartment leased to another person, the occupant, who is the tenant, is not responsible, and the owner is responsible.	{}	{}
pos-17951	1	positive	translation_chunk_internal	8352	0	translation_chunk	If a leak occurs because of a defect in the building itself, such as an aging floor pipe, in an apartment	8352	1	translation_chunk	leased to another person, the occupant, who is the tenant, is not responsible, and the owner is responsible.	{}	{}
pos-17952	1	positive	sentence_chunk_internal	8353	0	sentence_chunk	피보험자의 주민등록등본을 기준으로 하여 보상하고 있는데, 원칙적으로는 주민등록 등본상의	8353	1	sentence_chunk	주소가 전제가 아니며 보험증권에 기재된 피보험자가 주거하는 주택을 대 상으로 하는 것이다.	{}	{}
pos-17953	1	positive	sentence_translation	8353	null	sentence	피보험자의 주민등록등본을 기준으로 하여 보상하고 있는데, 원칙적으로는 주민등록 등본상의 주소가 전제가 아니며 보험증권에 기재된 피보험자가 주거하는 주택을 대 상으로 하는 것이다.	8353	null	translation	Compensation is based on a copy of the insured's resident registration, and in principle, the address on the copy of resident registration is not a premise, and it is for the house in which the insured lives listed in the insurance policy.	{}	{}
pos-17954	1	positive	translation_chunk_internal	8353	0	translation_chunk	Compensation is based on a copy of the insured's resident registration, and in principle, the address on the copy of	8353	1	translation_chunk	resident registration is not a premise, and it is for the house in which the insured lives listed in the insurance policy.	{}	{}
pos-17955	1	positive	sentence_chunk_internal	8354	0	sentence_chunk	나아가, OECD는 투자자가 분산되어 있고 포트폴 리오가 다양한 CIV에 대해서	8354	1	sentence_chunk	조차 자산운용의 독립성을 전제로만 수익적 소유자로 간주할 것을 제안하고 있을 뿐이다.	{}	{}
pos-17956	1	positive	sentence_translation	8354	null	sentence	나아가, OECD는 투자자가 분산되어 있고 포트폴 리오가 다양한 CIV에 대해서 조차 자산운용의 독립성을 전제로만 수익적 소유자로 간주할 것을 제안하고 있을 뿐이다.	8354	null	translation	Furthermore, the OECD proposes that investors are diversified and suggests that even for various CIVs, Fort Paul Rio should consider the independence of asset management as the sole basis for considering them profitable owners.	{}	{}
pos-17957	1	positive	translation_chunk_internal	8354	0	translation_chunk	Furthermore, the OECD proposes that investors are diversified and suggests that even for various CIVs, Fort Paul	8354	1	translation_chunk	Rio should consider the independence of asset management as the sole basis for considering them profitable owners.	{}	{}
pos-17958	1	positive	sentence_translation	8355	null	sentence	앞서 본 바와 같이 CIV와 관련한 OECD논의에서조차 사모투자펀드는 아예 논의 대상에서 제외되었다.	8355	null	translation	As previously mentioned, private equity funds were completely excluded from the OECD discussion on CIV, as seen earlier.	{}	{}
pos-17959	1	positive	sentence_chunk_internal	8356	0	sentence_chunk	이렇게 되면, 단지 투자기구의 형태만 바꿈으로써 적용하여야 할 조세조약이	8356	1	sentence_chunk	달라지는 문제가 발생할 뿐 아니라, 조약편승 행위에 대해 속수무책이 되고 만다.	{}	{}
pos-17960	1	positive	sentence_translation	8356	null	sentence	이렇게 되면, 단지 투자기구의 형태만 바꿈으로써 적용하여야 할 조세조약이 달라지는 문제가 발생할 뿐 아니라, 조약편승 행위에 대해 속수무책이 되고 만다.	8356	null	translation	In this situation, not only does the issue arise of changing the applicable tax treaty by simply altering the form of an investment entity, but it also renders one defenseless against the act of exploiting the treaty.	{}	{}
pos-17961	1	positive	translation_chunk_internal	8356	0	translation_chunk	In this situation, not only does the issue arise of changing the applicable tax treaty by simply altering the	8356	1	translation_chunk	form of an investment entity, but it also renders one defenseless against the act of exploiting the treaty.	{}	{}
pos-17962	1	positive	sentence_chunk_internal	8357	0	sentence_chunk	이 방법을 사용하기 위해서는 관련 기업들의 총이익에 대한 정보가 필요하며,	8357	1	sentence_chunk	관련 기업들 간 비용의 적정 배분을 통해 합리적인 구분손익이 필요할 것이다.	{}	{}
pos-17963	1	positive	sentence_translation	8357	null	sentence	이 방법을 사용하기 위해서는 관련 기업들의 총이익에 대한 정보가 필요하며, 관련 기업들 간 비용의 적정 배분을 통해 합리적인 구분손익이 필요할 것이다.	8357	null	translation	To utilize this approach, it is necessary to have information on the overall profits of relevant companies and a rational distinction between gains and losses will be needed through the appropriate allocation of costs among these companies.	{}	{}
pos-17964	1	positive	translation_chunk_internal	8357	0	translation_chunk	To utilize this approach, it is necessary to have information on the overall profits of relevant companies and a rational	8357	1	translation_chunk	distinction between gains and losses will be needed through the appropriate allocation of costs among these companies.	{}	{}
pos-17965	1	positive	sentence_chunk_internal	8358	0	sentence_chunk	미국이 위주이지만 다른 나라에서도 일부 산견되며, 특히 ‘tax lien	8358	1	sentence_chunk	certificates securitization’의 제목으로 다수의 글이 보인다.	{}	{}
pos-17966	1	positive	sentence_translation	8358	null	sentence	미국이 위주이지만 다른 나라에서도 일부 산견되며, 특히 ‘tax lien certificates securitization’의 제목으로 다수의 글이 보인다.	8358	null	translation	Although the focus is on the United States, some are also found in other countries, and in particular, a number of articles are seen under the title of "Tax Lien Certificates Securitization."	{}	{}
pos-17967	1	positive	translation_chunk_internal	8358	0	translation_chunk	Although the focus is on the United States, some are also found in other countries, and in	8358	1	translation_chunk	particular, a number of articles are seen under the title of "Tax Lien Certificates Securitization."	{}	{}
pos-17968	1	positive	sentence_chunk_internal	8359	0	sentence_chunk	우리나라의 경우를 보면 지방자치단체의 자산 유동화가 공적 채권 특히 체납조세	8359	1	sentence_chunk	채권을 비교적 회수비용을 적게 들이고 용이하 게 회수하는 방안으로 논의되고 있다.	{}	{}
pos-17969	1	positive	sentence_translation	8359	null	sentence	우리나라의 경우를 보면 지방자치단체의 자산 유동화가 공적 채권 특히 체납조세 채권을 비교적 회수비용을 적게 들이고 용이하 게 회수하는 방안으로 논의되고 있다.	8359	null	translation	In Korea, local governments' asset securitization is being discussed as a way to easily recover public bonds, especially delinquent tax bonds, with relatively low recovery costs.	{}	{}
pos-17970	1	positive	translation_chunk_internal	8359	0	translation_chunk	In Korea, local governments' asset securitization is being discussed as a way to easily	8359	1	translation_chunk	recover public bonds, especially delinquent tax bonds, with relatively low recovery costs.	{}	{}
pos-17971	1	positive	sentence_translation	8360	null	sentence	조세 채권의 유동화에 따른 법적 과제/옥무석∙201 으로 들 수 있다.	8360	null	translation	It can be exemplified by Legal Challenges according to the Securitization of Tax Bonds / Ok Mu-seok∙201.	{}	{}
pos-17972	1	positive	sentence_translation	8361	null	sentence	거주자와 국외특수관계인간 무형자산 거래의 가격에 대한 정상가격 산출방법은 다음 각 호의 어느 하나에 해당하는 방법으로 한다.	8361	null	translation	The method for determining the normal price for the transaction of intangible assets between residents and foreign-related parties shall be one of the following methods.	{}	{}
pos-17973	1	positive	translation_chunk_internal	8361	0	translation_chunk	The method for determining the normal price for the transaction of intangible assets	8361	1	translation_chunk	between residents and foreign-related parties shall be one of the following methods.	{}	{}
pos-17974	1	positive	sentence_translation	8362	null	sentence	제 6항의 3에 따라 무형자산에 대한 정상가격을 산출하는 경우에는 그 특성에 따라 다음 각 호의 요소를 고려하여야 한다.	8362	null	translation	When calculating the fair value of intangible assets by Paragraph 6(3), the following factors should be taken into consideration based on their characteristics.	{}	{}
pos-17975	1	positive	translation_chunk_internal	8362	0	translation_chunk	When calculating the fair value of intangible assets by Paragraph 6(3), the	8362	1	translation_chunk	following factors should be taken into consideration based on their characteristics.	{}	{}
pos-17976	1	positive	sentence_chunk_internal	8363	0	sentence_chunk	이로 인해 발생하는 법 적 불확실성은, 특히 공모집합투자기구의 경우에는, 아래항에서 보는 바와 같 이, 상당히 치명적인	8363	1	sentence_chunk	문제들을 야기하므로, 이런 경우에는 일반적인 투자기구와는 달리 취급하여야 할 현실적인 필요성이 존재하는 것도 사실이다.	{}	{}
pos-17977	1	positive	sentence_translation	8363	null	sentence	이로 인해 발생하는 법 적 불확실성은, 특히 공모집합투자기구의 경우에는, 아래항에서 보는 바와 같 이, 상당히 치명적인 문제들을 야기하므로, 이런 경우에는 일반적인 투자기구와는 달리 취급하여야 할 현실적인 필요성이 존재하는 것도 사실이다.	8363	null	translation	The legal uncertainty arising from this causes quite fatal problems, especially in the case of public offering collective investment vehicles, as shown in the following paragraph, so it is also true that there is a practical need to treat them differently from general investment vehicles.	{}	{}
pos-17978	1	positive	translation_chunk_internal	8363	0	translation_chunk	The legal uncertainty arising from this causes quite fatal problems, especially in the case of public offering collective investment vehicles,	8363	1	translation_chunk	as shown in the following paragraph, so it is also true that there is a practical need to treat them differently from general investment vehicles.	{}	{}
pos-17979	1	positive	sentence_translation	8364	null	sentence	집합투자기구 자체를 독립된 하나의 투자자로 취급하여야 할 현실적인 필요 성이 있다.	8364	null	translation	There is a practical need to treat the collective investment vehicle itself as an independent investor.	{}	{}
pos-17980	1	positive	sentence_chunk_internal	8365	0	sentence_chunk	특히 국경을 넘는 집합투자의 경우에는, 집합투자기구에 또 다른 집합투자기구 가 투자하는 Fund of	8365	1	sentence_chunk	funds의 존재 및 매개금융기관의 개입 등으로 인한 복층적 구조의 투자로 인해 그 어려움이 한층 더 가중된다.	{}	{}
pos-17981	1	positive	sentence_translation	8365	null	sentence	특히 국경을 넘는 집합투자의 경우에는, 집합투자기구에 또 다른 집합투자기구 가 투자하는 Fund of funds의 존재 및 매개금융기관의 개입 등으로 인한 복층적 구조의 투자로 인해 그 어려움이 한층 더 가중된다.	8365	null	translation	In the case of cross-border collective investment, the difficulty is further aggravated by the existence of fund-of-funds invested by another collective investment organization in the collective investment organization and the investment of a multilayered structure because of the intervention of intermediary financial ...	{}	{}
pos-17982	1	positive	translation_chunk_internal	8365	0	translation_chunk	In the case of cross-border collective investment, the difficulty is further aggravated by the existence of	8365	1	translation_chunk	fund-of-funds invested by another collective investment organization in the collective investment organization and	{}	{}
pos-17983	1	positive	translation_chunk_internal	8365	0	translation_chunk	In the case of cross-border collective investment, the difficulty is further aggravated by the existence of	8365	2	translation_chunk	the investment of a multilayered structure because of the intervention of intermediary financial institutions.	{}	{}
pos-17984	1	positive	translation_chunk_internal	8365	1	translation_chunk	fund-of-funds invested by another collective investment organization in the collective investment organization and	8365	2	translation_chunk	the investment of a multilayered structure because of the intervention of intermediary financial institutions.	{}	{}
pos-17985	1	positive	sentence_translation	8366	null	sentence	이러한 내용들을 종합적으로 고려하여 다음과 같이 국조법 시행령 제6조 제6항 의 개정안을 제안해 볼 수 있을 것이다.	8366	null	translation	Considering these contents comprehensively, it is possible to propose an amendment to Article 6, Paragraph 6 of the Enforcement Decree of the Act on the Inspection and Investigation of State Administration as follows.	{}	{}
pos-17986	1	positive	translation_chunk_internal	8366	0	translation_chunk	Considering these contents comprehensively, it is possible to propose an amendment to Article 6, Paragraph 6	8366	1	translation_chunk	of the Enforcement Decree of the Act on the Inspection and Investigation of State Administration as follows.	{}	{}
pos-17987	1	positive	sentence_translation	8367	null	sentence	이를 위해서는 사용되는 분석방법이나, 가정의 합리성이 담보가 되어야 할 것이다.	8367	null	translation	For this, the analysis method used or the rationality of the assumption should be guaranteed.	{}	{}
pos-17988	1	positive	sentence_translation	8368	null	sentence	이와 같은 문제들을 해결하기 위해 무형자산의 정상가격을 산출할 수 있 는 방법론을 법에서 구체적으로 제시하는 것이 바람직할 것이다.	8368	null	translation	In order to solve these problems, it would be desirable to specifically present a methodology in the law that can calculate the normal price of an intangible asset.	{}	{}
pos-17989	1	positive	translation_chunk_internal	8368	0	translation_chunk	In order to solve these problems, it would be desirable to specifically present a	8368	1	translation_chunk	methodology in the law that can calculate the normal price of an intangible asset.	{}	{}
pos-17990	1	positive	sentence_chunk_internal	8369	0	sentence_chunk	국외투자기구 자체를 실질귀속자로 보아 과세하려면, 법인세법 및 소득세법에서 실질귀속자로 간주하는 경우에 해당하거나,	8369	1	sentence_chunk	아니면 이에 준하는 사정이 존재한다는 점이 증명됨으로써 이러한 추정이 깨어지는 경우로 한정된다고 할 것이다.	{}	{}
pos-17991	1	positive	sentence_translation	8369	null	sentence	국외투자기구 자체를 실질귀속자로 보아 과세하려면, 법인세법 및 소득세법에서 실질귀속자로 간주하는 경우에 해당하거나, 아니면 이에 준하는 사정이 존재한다는 점이 증명됨으로써 이러한 추정이 깨어지는 경우로 한정된다고 할 것이다.	8369	null	translation	The taxation of a foreign investment entity as the actual beneficiary is limited to cases where it is considered as the actual beneficiary under the Corporate Tax Act and the Income Tax Act or where such an assumption is disproven by demonstrating the existence of equivalent circumstances.	{}	{}
pos-17992	1	positive	translation_chunk_internal	8369	0	translation_chunk	The taxation of a foreign investment entity as the actual beneficiary is limited to cases where it is considered as the actual beneficiary under	8369	1	translation_chunk	the Corporate Tax Act and the Income Tax Act or where such an assumption is disproven by demonstrating the existence of equivalent circumstances.	{}	{}
pos-17993	1	positive	sentence_chunk_internal	8370	0	sentence_chunk	이러한 규정체계는 국외투자기구는 원칙적으로 실질귀속자가 아니라고 전제하고 있다고 보여지므로, 현행 법인세법과	8370	1	sentence_chunk	소득세법의 해석상, 국외투자기구는 일단 실질귀속자가 아닌 것으로 추정된다고 보는 것이 합리적이다.	{}	{}
pos-17994	1	positive	sentence_translation	8370	null	sentence	이러한 규정체계는 국외투자기구는 원칙적으로 실질귀속자가 아니라고 전제하고 있다고 보여지므로, 현행 법인세법과 소득세법의 해석상, 국외투자기구는 일단 실질귀속자가 아닌 것으로 추정된다고 보는 것이 합리적이다.	8370	null	translation	Given the interpretation of the current corporate tax law and income tax law, it is reasonable to assume that foreign investment schemes are not considered real beneficiaries for now, as this regulatory system appears to presuppose that they are not.	{}	{}
pos-17995	1	positive	translation_chunk_internal	8370	0	translation_chunk	Given the interpretation of the current corporate tax law and income tax law, it is reasonable to assume that foreign investment	8370	1	translation_chunk	schemes are not considered real beneficiaries for now, as this regulatory system appears to presuppose that they are not.	{}	{}
pos-17996	1	positive	sentence_chunk_internal	8371	0	sentence_chunk	일정한 요건을 갖춘 공모국외투자기구의 경우에는 실질귀속자인 투자자를 기준으로	8371	1	sentence_chunk	조세조약을 적용하도록 하면서 다만 약간의 절차상 편의를 제공하는 구조를 취하고 있다.	{}	{}
pos-17997	1	positive	sentence_translation	8371	null	sentence	일정한 요건을 갖춘 공모국외투자기구의 경우에는 실질귀속자인 투자자를 기준으로 조세조약을 적용하도록 하면서 다만 약간의 절차상 편의를 제공하는 구조를 취하고 있다.	8371	null	translation	For public overseas investment organizations that meet specific criteria, the tax treaty is applied based on the investor who is the actual beneficiary while also incorporating a structure that offers some procedural convenience.	{}	{}
pos-17998	1	positive	translation_chunk_internal	8371	0	translation_chunk	For public overseas investment organizations that meet specific criteria, the tax treaty is applied based on the	8371	1	translation_chunk	investor who is the actual beneficiary while also incorporating a structure that offers some procedural convenience.	{}	{}
pos-17999	1	positive	sentence_chunk_internal	8372	0	sentence_chunk	이 판결의 쟁점은 전적으로 세금부담을 줄일 목적으로 설립된 자회사를 중간에 끼워 넣음으로써	8372	1	sentence_chunk	간접적으로 자산을 소유하고 있는 경우, 이러한 자회사의 존재를 무시할 것이냐 하는 것이었다.	{}	{}

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