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-18100 | 1 | positive | sentence_chunk_internal | 8413 | 0 | sentence_chunk | μ΄μ²λΌ μ΄λ² κ°μ μμμλ 무νμμ°μ μ μμ κ·Έμ λν ꡬ체μ μΈ μ건λ€μ λͺ
μνκ³ , ꡬ체μ μΌλ‘ 무νμμ°μ΄ | 8413 | 1 | sentence_chunk | λ μ μλ κ±°λλ€μ μμν¨μΌλ‘μ¨, μ΄μ κ°κ²© λΆμ μ μν 무νμμ°μ λ²μλ₯Ό λ³΄λ€ λͺ
νν κ·μ νκ³ μλ€. | {} | {} |
pos-18101 | 1 | positive | sentence_translation | 8413 | null | sentence | μ΄μ²λΌ μ΄λ² κ°μ μμμλ 무νμμ°μ μ μμ κ·Έμ λν ꡬ체μ μΈ μ건λ€μ λͺ
μνκ³ , ꡬ체μ μΌλ‘ 무νμμ°μ΄ λ μ μλ κ±°λλ€μ μμν¨μΌλ‘μ¨, μ΄μ κ°κ²© λΆμ μ μν 무νμμ°μ λ²μλ₯Ό λ³΄λ€ λͺ
νν κ·μ νκ³ μλ€. | 8413 | null | translation | As such, this amendment more clearly defines the scope of intangible assets for transfer pricing analysis by specifying the definition of intangible assets and specific requirements for them, and specifically illustrating transactions that can become intangible assets. | {} | {} |
pos-18102 | 1 | positive | translation_chunk_internal | 8413 | 0 | translation_chunk | As such, this amendment more clearly defines the scope of intangible assets for transfer pricing analysis by specifying the definition | 8413 | 1 | translation_chunk | of intangible assets and specific requirements for them, and specifically illustrating transactions that can become intangible assets. | {} | {} |
pos-18103 | 1 | positive | sentence_chunk_internal | 8414 | 0 | sentence_chunk | μ΅κ·Όμλ 맀λ
μ½ 3 0ο½40μ¬ κ±΄ μ λμ APAκ° μΉμΈλλλ° κ·Έ μ€μμ | 8414 | 1 | sentence_chunk | 무νμμ° κ±°λλ₯Ό λμμΌλ‘ ν APAλ λΆκ³Ό μ°κ° 1ο½3건 μ λμ λΆκ³Όνλ€. | {} | {} |
pos-18104 | 1 | positive | sentence_translation | 8414 | null | sentence | μ΅κ·Όμλ 맀λ
μ½ 3 0ο½40μ¬ κ±΄ μ λμ APAκ° μΉμΈλλλ° κ·Έ μ€μμ 무νμμ° κ±°λλ₯Ό λμμΌλ‘ ν APAλ λΆκ³Ό μ°κ° 1ο½3건 μ λμ λΆκ³Όνλ€. | 8414 | null | translation | Even recently, approximately 30 to 40 APAs are approved each year, but among them, only 1 to 3 APAs per year target intangible asset transactions. | {} | {} |
pos-18105 | 1 | positive | sentence_translation | 8415 | null | sentence | νκ²° μμ§ λ³΄νκ³μ½μμ νΌλ³΄νμλ μν΄μ λ°©μ§μ κ²½κ°μ μνμ¬ λ
Έλ ₯νμ¬μΌ νλ€. | 8415 | null | translation | Summary of Judgment: The policyholder and the insured shall endeavor to prevent and reduce damage. | {} | {} |
pos-18106 | 1 | positive | sentence_translation | 8416 | null | sentence | νΌκ³ λ°©μ곡μ¬λ μμ
μ₯ μλμΈ΅μ λ°μν μν΄λ₯Ό λ°©μ§νκ±°λ μν΄μ νλλ₯Ό λ°©μ§ν λͺ© μ μΌλ‘ ννμ¬μ§ μν΄λ°©μ§νμμ΄κ³ , μν΄λ°©μ§λΉμ©μ ν΄λΉνλ€. | 8416 | null | translation | The Defendant's waterproofing work is an act of preventing damage performed for the purpose of preventing damage to the lower floor of the business or preventing the expansion of damage and corresponds to the cost of preventing damage. | {} | {} |
pos-18107 | 1 | positive | translation_chunk_internal | 8416 | 0 | translation_chunk | The Defendant's waterproofing work is an act of preventing damage performed for the purpose of preventing damage to the | 8416 | 1 | translation_chunk | lower floor of the business or preventing the expansion of damage and corresponds to the cost of preventing damage. | {} | {} |
pos-18108 | 1 | positive | sentence_translation | 8417 | null | sentence | νΌκ³ κ° μ£Όμ₯νλ κΈμ‘μ μ λΉν λ©λΆλ΄μμ μ¦λͺ
νμ§ λͺ»νλ―λ‘, μ§μΆ μ¬μ€μ μΈμ ν μ μλ οΏ¦11,733,258μμ μ§κΈλ³΄νκΈμΌλ‘ μΈμ νλ€. | 8417 | null | translation | Because the Defendant does not prove the legitimate payment details of the amount claimed by the Defendant, KRW 11,733,258, which can admit the fact of expenditure, is recognized as payment insurance. | {} | {} |
pos-18109 | 1 | positive | translation_chunk_internal | 8417 | 0 | translation_chunk | Because the Defendant does not prove the legitimate payment details of the amount claimed by the | 8417 | 1 | translation_chunk | Defendant, KRW 11,733,258, which can admit the fact of expenditure, is recognized as payment insurance. | {} | {} |
pos-18110 | 1 | positive | sentence_chunk_internal | 8418 | 0 | sentence_chunk | λ¬Όλ‘ λ²μΈμΈλ²κ³Ό μλμΈλ²μ κ΅μΈν¬μ기ꡬμ κ΄ν κ·μ μ μ‘°μΈμ‘°μ½μ λ°λΌ λΉ κ³ΌμΈ λλ κ°λ©΄μ λ°κΈ° μν μ μ°¨λ₯Ό κ·μ ν | 8418 | 1 | sentence_chunk | κ²μΌ λΏ, κ·Έ μ체λ‘λ κ΅μΈν¬μκΈ°κ΅¬κ° μ€μ§κ·μμλΌκ³ κ·μ νκ³ μλ κ²λ, μλλΌκ³ κ·μ νκ³ μλ κ²λ μλλ€. | {} | {} |
pos-18111 | 1 | positive | sentence_translation | 8418 | null | sentence | λ¬Όλ‘ λ²μΈμΈλ²κ³Ό μλμΈλ²μ κ΅μΈν¬μ기ꡬμ κ΄ν κ·μ μ μ‘°μΈμ‘°μ½μ λ°λΌ λΉ κ³ΌμΈ λλ κ°λ©΄μ λ°κΈ° μν μ μ°¨λ₯Ό κ·μ ν κ²μΌ λΏ, κ·Έ μ체λ‘λ κ΅μΈν¬μκΈ°κ΅¬κ° μ€μ§κ·μμλΌκ³ κ·μ νκ³ μλ κ²λ, μλλΌκ³ κ·μ νκ³ μλ κ²λ μλλ€. | 8418 | null | translation | Of course, the regulations on foreign investment organizations in the Corporate Tax Act and the Income Tax Act only stipulate procedures for receiving non-taxation or reduction in accordance with the tax treaty, and they do not stipulate that foreign investment organizations are real attributors or not. | {} | {} |
pos-18112 | 1 | positive | translation_chunk_internal | 8418 | 0 | translation_chunk | Of course, the regulations on foreign investment organizations in the Corporate Tax Act and the Income Tax Act only stipulate procedures for receiving | 8418 | 1 | translation_chunk | non-taxation or reduction in accordance with the tax treaty, and they do not stipulate that foreign investment organizations are real attributors or not. | {} | {} |
pos-18113 | 1 | positive | sentence_chunk_internal | 8419 | 0 | sentence_chunk | μ΄λ¬ν κ·μ 체κ³λ, κ²° κ΅ κ΅μΈν¬μ기ꡬλ μ€μ§κ·μμ κ°μ£Ό κ·μ μ ν΄λΉνλ κ²½μ°λ₯Ό | 8419 | 1 | sentence_chunk | μ μΈνκ³ λ μ€μ§κ· μμκ° μλ κ²μΌλ‘ μΆμ λλ κ²μ μ μ λ‘ νκ³ μλ κ²μΌλ‘ 보μΈλ€. | {} | {} |
pos-18114 | 1 | positive | sentence_translation | 8419 | null | sentence | μ΄λ¬ν κ·μ 체κ³λ, κ²° κ΅ κ΅μΈν¬μ기ꡬλ μ€μ§κ·μμ κ°μ£Ό κ·μ μ ν΄λΉνλ κ²½μ°λ₯Ό μ μΈνκ³ λ μ€μ§κ· μμκ° μλ κ²μΌλ‘ μΆμ λλ κ²μ μ μ λ‘ νκ³ μλ κ²μΌλ‘ 보μΈλ€. | 8419 | null | translation | In the end, this regulatory system seems to be based on the premise that foreign investment organizations are presumed to be non-substantial attributors, except for cases that fall under the regulations on the consideration of real attributors. | {} | {} |
pos-18115 | 1 | positive | translation_chunk_internal | 8419 | 0 | translation_chunk | In the end, this regulatory system seems to be based on the premise that foreign investment organizations are presumed to | 8419 | 1 | translation_chunk | be non-substantial attributors, except for cases that fall under the regulations on the consideration of real attributors. | {} | {} |
pos-18116 | 1 | positive | sentence_chunk_internal | 8420 | 0 | sentence_chunk | νμ§ λ§, λ²λ¬Έμμ 체κ³λ₯Ό 보면 μ€μ§κ·μμκ° μλ κ΅μΈν¬μ기ꡬλ₯Ό ν΅ν ν¬μμλμ λ ν λΉκ³ΌμΈ λλ κ°λ©΄μ | 8420 | 1 | sentence_chunk | μν΄ μ μ©λμ΄μΌ νλ ꡬ체μ μΈ μ μ°¨λ₯Ό κ·μ νλ λμμ μμΈμ μΌλ‘ μ€μ§κ·μμλ‘ κ°μ£Όνλ κ²½μ°λ₯Ό κ·μ νκ³ μλ€. | {} | {} |
pos-18117 | 1 | positive | sentence_translation | 8420 | null | sentence | νμ§ λ§, λ²λ¬Έμμ 체κ³λ₯Ό 보면 μ€μ§κ·μμκ° μλ κ΅μΈν¬μ기ꡬλ₯Ό ν΅ν ν¬μμλμ λ ν λΉκ³ΌμΈ λλ κ°λ©΄μ μν΄ μ μ©λμ΄μΌ νλ ꡬ체μ μΈ μ μ°¨λ₯Ό κ·μ νλ λμμ μμΈμ μΌλ‘ μ€μ§κ·μμλ‘ κ°μ£Όνλ κ²½μ°λ₯Ό κ·μ νκ³ μλ€. | 8420 | null | translation | However, the legal system stipulates specific procedures that should be applied for tax exemption or reduction of investment income through foreign investment organizations rather than real attributors while, at the same time, being regarded as exceptionally real attributors. | {} | {} |
pos-18118 | 1 | positive | translation_chunk_internal | 8420 | 0 | translation_chunk | However, the legal system stipulates specific procedures that should be applied for tax exemption or reduction of investment income through | 8420 | 1 | translation_chunk | foreign investment organizations rather than real attributors while, at the same time, being regarded as exceptionally real attributors. | {} | {} |
pos-18119 | 1 | positive | sentence_chunk_internal | 8421 | 0 | sentence_chunk | μ€μ§κ·μμμΈμ§ μ¬λΆλ κΈ°λ³Έμ μΌλ‘ μ¬μ€νλ¨μ λ¬Έμ μ΄λ©°, μ¬λͺ¨ν¬μνλμ κ²½μ°μλ ν΄λΉ κ±°λμ | 8421 | 1 | sentence_chunk | ꡬ체μ μν©μ λ°λΌ μ€μ§κ·μμλ‘ μΈμ λ μ μλ κ²½μ°κ° λ§μ΄ μλ κ²μ μ¬μ€μ΄λ€. | {} | {} |
pos-18120 | 1 | positive | sentence_translation | 8421 | null | sentence | μ€μ§κ·μμμΈμ§ μ¬λΆλ κΈ°λ³Έμ μΌλ‘ μ¬μ€νλ¨μ λ¬Έμ μ΄λ©°, μ¬λͺ¨ν¬μνλμ κ²½μ°μλ ν΄λΉ κ±°λμ ꡬ체μ μν©μ λ°λΌ μ€μ§κ·μμλ‘ μΈμ λ μ μλ κ²½μ°κ° λ§μ΄ μλ κ²μ μ¬μ€μ΄λ€. | 8421 | null | translation | Determining whether someone is a real beneficiary is fundamentally a matter of factual judgment, and it is indeed true that in the case of private equity funds, there are often situations where they can be recognized as real beneficiaries depending on the specific circumstances of the transaction. | {} | {} |
pos-18121 | 1 | positive | translation_chunk_internal | 8421 | 0 | translation_chunk | Determining whether someone is a real beneficiary is fundamentally a matter of factual judgment, and it is indeed true that in the case of private | 8421 | 1 | translation_chunk | equity funds, there are often situations where they can be recognized as real beneficiaries depending on the specific circumstances of the transaction. | {} | {} |
pos-18122 | 1 | positive | sentence_chunk_internal | 8422 | 0 | sentence_chunk | μ λλ²μ νκ²°λ€μ κ²½μ° ν΄λΉ μ¬λͺ¨ν¬μνλκ° μ€μ§κ·μμλΌλ κ²°λ‘ μ λλ¬νκΈ° μν΄ μ μνκ³ μλ | 8422 | 1 | sentence_chunk | λ
Όκ±°λ§μΌλ‘λ, ν¬μ기ꡬμ μ΄μ©μ€νλ₯Ό κ³ λ €ν λ, μμ΅μ μμ μλΌκ³ λ¨μ νκΈ°μ λΆμ‘±νλ€κ³ 보μ¬μ§λ€. | {} | {} |
pos-18123 | 1 | positive | sentence_translation | 8422 | null | sentence | μ λλ²μ νκ²°λ€μ κ²½μ° ν΄λΉ μ¬λͺ¨ν¬μνλκ° μ€μ§κ·μμλΌλ κ²°λ‘ μ λλ¬νκΈ° μν΄ μ μνκ³ μλ λ
Όκ±°λ§μΌλ‘λ, ν¬μ기ꡬμ μ΄μ©μ€νλ₯Ό κ³ λ €ν λ, μμ΅μ μμ μλΌκ³ λ¨μ νκΈ°μ λΆμ‘±νλ€κ³ 보μ¬μ§λ€. | 8422 | null | translation | The arguments presented in the above Supreme Court rulings alone appear to be insufficient to definitively classify the private equity fund as a beneficial owner in terms of profitability, considering the operational status of the investment organization. | {} | {} |
pos-18124 | 1 | positive | translation_chunk_internal | 8422 | 0 | translation_chunk | The arguments presented in the above Supreme Court rulings alone appear to be insufficient to definitively classify the private | 8422 | 1 | translation_chunk | equity fund as a beneficial owner in terms of profitability, considering the operational status of the investment organization. | {} | {} |
pos-18125 | 1 | positive | sentence_chunk_internal | 8423 | 0 | sentence_chunk | μ νκ²°λ€μ΄ μ μνκ³ μλ μ λμ κ·Όκ±°λ§μΌλ‘ μ¬λͺ¨ν¬μνλλ₯Ό μ€μ§κ·μμλΌκ³ | 8423 | 1 | sentence_chunk | νλ¨ν΄λ²λ¦¬λ©΄, μ¬λͺ¨ν¬μνλλ₯Ό μ΄μ©ν μ‘°μ½νΈμΉνμμ λν΄ μ¬μ€μ μμ무μ±
μ΄ λκ³ λ§λ€. | {} | {} |
pos-18126 | 1 | positive | sentence_translation | 8423 | null | sentence | μ νκ²°λ€μ΄ μ μνκ³ μλ μ λμ κ·Όκ±°λ§μΌλ‘ μ¬λͺ¨ν¬μνλλ₯Ό μ€μ§κ·μμλΌκ³ νλ¨ν΄λ²λ¦¬λ©΄, μ¬λͺ¨ν¬μνλλ₯Ό μ΄μ©ν μ‘°μ½νΈμΉνμμ λν΄ μ¬μ€μ μμ무μ±
μ΄ λκ³ λ§λ€. | 8423 | null | translation | If a private equity fund is deemed a substantive beneficiary solely based on the evidence presented in the above rulings, it will effectively become exempt from any responsibility for treaty shopping activities using a private equity fund. | {} | {} |
pos-18127 | 1 | positive | translation_chunk_internal | 8423 | 0 | translation_chunk | If a private equity fund is deemed a substantive beneficiary solely based on the evidence presented in the above rulings, | 8423 | 1 | translation_chunk | it will effectively become exempt from any responsibility for treaty shopping activities using a private equity fund. | {} | {} |
pos-18128 | 1 | positive | sentence_chunk_internal | 8424 | 0 | sentence_chunk | νΉμ κ΅κ°μ μ€λ¦½λ μ ν ννΈλμ½μ΄ μΈκ΅λ²μΈμ ν΄λΉνλμ§ μ¬λΆλ κ° κ²½μ°λ³λ‘ νλ¨νμ¬μΌ ν μ¬νμ΄λ©°, | 8424 | 1 | sentence_chunk | μ€ννμ νκ²°μ κ·Όκ±°λ‘ μΈκ΅μ μ ν ννΈλμ½μ νμ λ²μΈμΈλ²μ μΈκ΅λ²μΈμ ν΄λΉλλ€κ³ μΌλ°ν ν μλ μλ€. | {} | {} |
pos-18129 | 1 | positive | sentence_translation | 8424 | null | sentence | νΉμ κ΅κ°μ μ€λ¦½λ μ ν ννΈλμ½μ΄ μΈκ΅λ²μΈμ ν΄λΉνλμ§ μ¬λΆλ κ° κ²½μ°λ³λ‘ νλ¨νμ¬μΌ ν μ¬νμ΄λ©°, μ€ννμ νκ²°μ κ·Όκ±°λ‘ μΈκ΅μ μ ν ννΈλμ½μ νμ λ²μΈμΈλ²μ μΈκ΅λ²μΈμ ν΄λΉλλ€κ³ μΌλ°ν ν μλ μλ€. | 8424 | null | translation | Determining whether a limited partnership established in a specific country qualifies as a foreign corporation is a case-by-case judgment, and it cannot be generalized that a foreign limited partnership always falls under a foreign corporation under the corporate tax law, based on the Star Tower ruling. | {} | {} |
pos-18130 | 1 | positive | translation_chunk_internal | 8424 | 0 | translation_chunk | Determining whether a limited partnership established in a specific country qualifies as a foreign corporation is a case-by-case judgment, and it cannot | 8424 | 1 | translation_chunk | be generalized that a foreign limited partnership always falls under a foreign corporation under the corporate tax law, based on the Star Tower ruling. | {} | {} |
pos-18131 | 1 | positive | sentence_chunk_internal | 8425 | 0 | sentence_chunk | μ§ν©ν¬μ기ꡬ μ€ νΉν μ¬λͺ¨ν¬μνλμ κ²½μ°μλ, νλ μ΄ μ©μ μ€νκ° μ²μ°¨λ§λ³μΈ | 8425 | 1 | sentence_chunk | κ΄κ³λ‘, κ° κ²½μ°λ³λ‘ μ€μ§κ·μμμΈκ° μ¬λΆλ₯Ό μ μ€ν κ²ν ν νμκ° μλ€. | {} | {} |
pos-18132 | 1 | positive | sentence_translation | 8425 | null | sentence | μ§ν©ν¬μ기ꡬ μ€ νΉν μ¬λͺ¨ν¬μνλμ κ²½μ°μλ, νλ μ΄ μ©μ μ€νκ° μ²μ°¨λ§λ³μΈ κ΄κ³λ‘, κ° κ²½μ°λ³λ‘ μ€μ§κ·μμμΈκ° μ¬λΆλ₯Ό μ μ€ν κ²ν ν νμκ° μλ€. | 8425 | null | translation | Among collective investment organizations, especially private equity funds, the status of fund management varies widely, so it is necessary to carefully examine whether they are real attributions in each case. | {} | {} |
pos-18133 | 1 | positive | translation_chunk_internal | 8425 | 0 | translation_chunk | Among collective investment organizations, especially private equity funds, the status of fund management | 8425 | 1 | translation_chunk | varies widely, so it is necessary to carefully examine whether they are real attributions in each case. | {} | {} |
pos-18134 | 1 | positive | sentence_translation | 8426 | null | sentence | μ΄ λ¬Έμ μ λν κΈμ μ μΈ ν΄λ΅μ μ»μ΄μΌλ§ μ΄λ₯Ό κΈ°μ΄λ‘ κ΅μΈμ μ§λ°©μΈμ μ§μλ²λ¦¬λ₯Ό μ΄λ»κ² ꡬμ±ν κ²μΈμ§ μ΄λ₯Ό μ¬κ²ν νλ κ³κΈ°κ° λ μ μλ€. | 8426 | null | translation | Only when a positive answer to this problem is obtained can it serve as an opportunity to review how to organize the collection law of national and local taxes based on this. | {} | {} |
pos-18135 | 1 | positive | translation_chunk_internal | 8426 | 0 | translation_chunk | Only when a positive answer to this problem is obtained can it serve as an opportunity | 8426 | 1 | translation_chunk | to review how to organize the collection law of national and local taxes based on this. | {} | {} |
pos-18136 | 1 | positive | sentence_chunk_internal | 8427 | 0 | sentence_chunk | 체λ©μ‘°μΈμ²λ¦¬μ¬λ¬΄μ λ―Όκ°μν κ·Όκ±° 체λ©μ‘°μΈμ²λ¦¬μ λ―Όκ°μνκ°λ₯μ¬λΆ 체λ©μ‘°μΈμ λ―Όμνμμ | 8427 | 1 | sentence_chunk | κ°μ₯ μ€μ¬κ³Όμ λ μ‘°μΈ νΉν μ§λ°©μΈ 체λ©λΆμ μνμ§μμ¬ λΆλΌκ³ ν μ μλ€. | {} | {} |
pos-18137 | 1 | positive | sentence_translation | 8427 | null | sentence | 체λ©μ‘°μΈμ²λ¦¬μ¬λ¬΄μ λ―Όκ°μν κ·Όκ±° 체λ©μ‘°μΈμ²λ¦¬μ λ―Όκ°μνκ°λ₯μ¬λΆ 체λ©μ‘°μΈμ λ―Όμνμμ κ°μ₯ μ€μ¬κ³Όμ λ μ‘°μΈ νΉν μ§λ°©μΈ 체λ©λΆμ μνμ§μμ¬ λΆλΌκ³ ν μ μλ€. | 8427 | null | translation | Possibility of entrusting the private sector of the processing of delinquent taxes based on the entrustment of delinquent tax processing affairs: The most central task in the privatization of delinquent taxes is whether taxes, especially local tax arrears, are collected on consignment. | {} | {} |
pos-18138 | 1 | positive | translation_chunk_internal | 8427 | 0 | translation_chunk | Possibility of entrusting the private sector of the processing of delinquent taxes based on the entrustment of delinquent tax processing affairs: | 8427 | 1 | translation_chunk | The most central task in the privatization of delinquent taxes is whether taxes, especially local tax arrears, are collected on consignment. | {} | {} |
pos-18139 | 1 | positive | sentence_chunk_internal | 8428 | 0 | sentence_chunk | νν μΈλ²μμ λ©μΈμ무λ κ΅μΈμ μ§λ°©μΈμ μ£ΌμμΈλͺ©λ€μ΄ κ±°μ λλΆλΆμ΄ μ κ³ λ©λΆ | 8428 | 1 | sentence_chunk | μΈλͺ©μΌλ‘ λμ΄μκ³ , λΆκ³Ό μ§μμΈλͺ©μ μμμΈ λ° μ¦μ¬μΈλ₯Ό μ μΈνκ³ λ κ±° μ μλ€. | {} | {} |
pos-18140 | 1 | positive | sentence_translation | 8428 | null | sentence | νν μΈλ²μμ λ©μΈμ무λ κ΅μΈμ μ§λ°©μΈμ μ£ΌμμΈλͺ©λ€μ΄ κ±°μ λλΆλΆμ΄ μ κ³ λ©λΆ μΈλͺ©μΌλ‘ λμ΄μκ³ , λΆκ³Ό μ§μμΈλͺ©μ μμμΈ λ° μ¦μ¬μΈλ₯Ό μ μΈνκ³ λ κ±° μ μλ€. | 8428 | null | translation | Under the current tax law, most of the major tax items of national and local taxes are reported and paid, and few tax items are imposed and collected except inheritance and gift tax. | {} | {} |
pos-18141 | 1 | positive | translation_chunk_internal | 8428 | 0 | translation_chunk | Under the current tax law, most of the major tax items of national and local taxes are | 8428 | 1 | translation_chunk | reported and paid, and few tax items are imposed and collected except inheritance and gift tax. | {} | {} |
pos-18142 | 1 | positive | sentence_translation | 8429 | null | sentence | λ°λΌμ, μ§ν©ν¬μμ ν΅μ¬κ°λ
μ μ§ν©ν¬μμ
μμ ν¬μκΆμ λ° μ§ν©ν¬μμ
μμ λ
μμ μΈ μμ°μ΄μ©κΆνμ΄λΌ ν μ μλ€. | 8429 | null | translation | Therefore, the fundamental concept of collective investment can be defined as the investment advice provided by the collective investment firm and its exclusive authority in asset management. | {} | {} |
pos-18143 | 1 | positive | translation_chunk_internal | 8429 | 0 | translation_chunk | Therefore, the fundamental concept of collective investment can be defined as the investment | 8429 | 1 | translation_chunk | advice provided by the collective investment firm and its exclusive authority in asset management. | {} | {} |
pos-18144 | 1 | positive | sentence_translation | 8430 | null | sentence | λμ μ±κΆμ 체λ©μ±κΆμ΄ μ€μ¬μ΄κΈ°λ νλ μ₯λ λ°μ μ‘°μΈ μ±κΆμ λνμ¬λ μ΄λ₯Ό λμμΌλ‘ νκΈ°λ νλ€. | 8430 | null | translation | The target bonds primarily consist of delinquent bonds, but they also include future tax bonds. | {} | {} |
pos-18145 | 1 | positive | sentence_chunk_internal | 8431 | 0 | sentence_chunk | λ―Έκ΅μ λΉλ‘―ν κ΅κ°μ±λ¬΄μνκ΄λ¦¬κ° κ΄μ¬μ¬μΈ μ¬ λ¬ κ΅κ°λ€μμλ μλΉν κ΄μ¬μ 보μ΄κ³ μκ³ , νΉν λ―Έκ΅μ κ²½μ° | 8431 | 1 | sentence_chunk | 체λ©μ΄ μΌμν λμ΄μλ ν μ§κ΄λ ¨ μ§λ°©μΈλ₯Ό μ€μ¬μΌλ‘ 체λ©μ μ 리μλ¨μΌλ‘ μ‘°μΈ μ±κΆμ μ λνκ° μ£Όλͺ©λκ³ μλ€. | {} | {} |
pos-18146 | 1 | positive | sentence_translation | 8431 | null | sentence | λ―Έκ΅μ λΉλ‘―ν κ΅κ°μ±λ¬΄μνκ΄λ¦¬κ° κ΄μ¬μ¬μΈ μ¬ λ¬ κ΅κ°λ€μμλ μλΉν κ΄μ¬μ 보μ΄κ³ μκ³ , νΉν λ―Έκ΅μ κ²½μ° μ²΄λ©μ΄ μΌμν λμ΄μλ ν μ§κ΄λ ¨ μ§λ°©μΈλ₯Ό μ€μ¬μΌλ‘ 체λ©μ μ 리μλ¨μΌλ‘ μ‘°μΈ μ±κΆμ μ λνκ° μ£Όλͺ©λκ³ μλ€. | 8431 | null | translation | Many countries, including the United States, are showing significant interest in managing national debt risks, and in particular, the United States is focusing on the liquidity of tax bonds as a means of addressing arrears, with a particular emphasis on land-related local taxes where arrears are common. | {} | {} |
pos-18147 | 1 | positive | translation_chunk_internal | 8431 | 0 | translation_chunk | Many countries, including the United States, are showing significant interest in managing national debt risks, and in particular, the United States is | 8431 | 1 | translation_chunk | focusing on the liquidity of tax bonds as a means of addressing arrears, with a particular emphasis on land-related local taxes where arrears are common. | {} | {} |
pos-18148 | 1 | positive | sentence_chunk_internal | 8432 | 0 | sentence_chunk | μ‘°μΈ μ±κΆμ μ λνλ λ―Έκ΅ μκ°λ₯Ό μ€μ¬μΌλ‘ λ°μ ν μ¦κΆν λ΄μ§ μ λνμ κ΄ν κΈμ΅κΈ°λ²μ | 8432 | 1 | sentence_chunk | 곡곡μ±κΆμΈ μ‘°μΈ μ±κΆμ κΈ°μ΄μμ°μΌλ‘ νμ¬ λμμΈν μ μ’
κΈμ΅μνμ΄λΌκ³ ν μ μλ€. | {} | {} |
pos-18149 | 1 | positive | sentence_translation | 8432 | null | sentence | μ‘°μΈ μ±κΆμ μ λνλ λ―Έκ΅ μκ°λ₯Ό μ€μ¬μΌλ‘ λ°μ ν μ¦κΆν λ΄μ§ μ λνμ κ΄ν κΈμ΅κΈ°λ²μ 곡곡μ±κΆμΈ μ‘°μΈ μ±κΆμ κΈ°μ΄μμ°μΌλ‘ νμ¬ λμμΈν μ μ’
κΈμ΅μνμ΄λΌκ³ ν μ μλ€. | 8432 | null | translation | The liquidity of tax bonds can be considered as a new financial product designed using tax bonds, which are public, as underlying assets, and it is based on financial techniques for securitization or liquidity that have developed around Wall Street in the United States. | {} | {} |
pos-18150 | 1 | positive | translation_chunk_internal | 8432 | 0 | translation_chunk | The liquidity of tax bonds can be considered as a new financial product designed using tax bonds, which are public, as underlying assets, | 8432 | 1 | translation_chunk | and it is based on financial techniques for securitization or liquidity that have developed around Wall Street in the United States. | {} | {} |
pos-18151 | 1 | positive | sentence_chunk_internal | 8433 | 0 | sentence_chunk | μ기ꡬλ, μΈμ μμκ³Ό λ¬Όμ μ€λΉλ₯Ό 보μ νκ³ λ€μν μμ
νλμ μ€μ λ‘ | 8433 | 1 | sentence_chunk | μννλ μΌλ° νμ¬μ λ¬λ¦¬, μ€λ¦½μ§ μ νμ κ³ λ €ν΄μΌ ν μ¬νμ΄ λ§€μ° λ¨μνλ€. | {} | {} |
pos-18152 | 1 | positive | sentence_translation | 8433 | null | sentence | μ기ꡬλ, μΈμ μμκ³Ό λ¬Όμ μ€λΉλ₯Ό 보μ νκ³ λ€μν μμ
νλμ μ€μ λ‘ μννλ μΌλ° νμ¬μ λ¬λ¦¬, μ€λ¦½μ§ μ νμ κ³ λ €ν΄μΌ ν μ¬νμ΄ λ§€μ° λ¨μνλ€. | 8433 | null | translation | Unlike general companies that have human resources and physical facilities and actually perform various business activities, subsidiaries have very simple things to consider when choosing the establishment site. | {} | {} |
pos-18153 | 1 | positive | translation_chunk_internal | 8433 | 0 | translation_chunk | Unlike general companies that have human resources and physical facilities and actually perform various | 8433 | 1 | translation_chunk | business activities, subsidiaries have very simple things to consider when choosing the establishment site. | {} | {} |
pos-18154 | 1 | positive | sentence_translation | 8434 | null | sentence | νΉμ κ΅κ°λ₯Ό μ€λ¦½μ§λ‘ μ ννλ κ°μ₯ μ€μν μ΄μ κ° μ‘°μ½νΈμΉμΌ κ°λ₯ μ±μ΄ λ§€μ° λλ€. | 8434 | null | translation | It is very likely that taking advantage of the treaty is the most important reason for choosing a particular country as the place of establishment. | {} | {} |
pos-18155 | 1 | positive | sentence_chunk_internal | 8435 | 0 | sentence_chunk | νλν¬μμ κ΄λ ¨λ μ΄λ¬ν λΆνμ€μ±μΌλ‘ μΈν νν΄λ νΉ ν ν¬μμλ€μ΄ λ리 λΆμ°λμ΄ | 8435 | 1 | sentence_chunk | μκ³ λ€μν ν¬νΈν΄λ¦¬μ€μ ν¬μνλ μ§ν©ν¬μ기ꡬ μ κ²½μ°μλ λ§€μ° μ¬κ°νλ€. | {} | {} |
pos-18156 | 1 | positive | sentence_translation | 8435 | null | sentence | νλν¬μμ κ΄λ ¨λ μ΄λ¬ν λΆνμ€μ±μΌλ‘ μΈν νν΄λ νΉ ν ν¬μμλ€μ΄ λ리 λΆμ°λμ΄ μκ³ λ€μν ν¬νΈν΄λ¦¬μ€μ ν¬μνλ μ§ν©ν¬μ기ꡬ μ κ²½μ°μλ λ§€μ° μ¬κ°νλ€. | 8435 | null | translation | The harm caused by this uncertainty related to fund investment is particularly serious in the case of collective investment organizations where investors are widely dispersed and invest in various portfolios. | {} | {} |
pos-18157 | 1 | positive | translation_chunk_internal | 8435 | 0 | translation_chunk | The harm caused by this uncertainty related to fund investment is particularly serious in the case of | 8435 | 1 | translation_chunk | collective investment organizations where investors are widely dispersed and invest in various portfolios. | {} | {} |
pos-18158 | 1 | positive | sentence_chunk_internal | 8436 | 0 | sentence_chunk | 3. μ‘°μΈμ±κΆ μμ°μ λνμ λμ
μ μν λ²μ μ μ λΉ μ¬μ±κΆμ μμ°μ λνλΆμΌλ μ΄λ―Έ μ λνμ λ²λ¦¬μ μ λνμ
λ¬΄κ° | 8436 | 1 | sentence_chunk | λ
립μ μΈ κΈμ΅ μ
μ ν λΆμΌλ‘ μ μ°©λμ΄ μλ λ§νΌ μ΄μ νμν λ²λ¦¬κ° μ
λ²μ μΌλ‘ μΆ©λΆν λ°μ λμ΄μλ€κ³ ν μ μλ€. | {} | {} |
pos-18159 | 1 | positive | sentence_translation | 8436 | null | sentence | 3. μ‘°μΈμ±κΆ μμ°μ λνμ λμ
μ μν λ²μ μ μ λΉ μ¬μ±κΆμ μμ°μ λνλΆμΌλ μ΄λ―Έ μ λνμ λ²λ¦¬μ μ λνμ
λ¬΄κ° λ
립μ μΈ κΈμ΅ μ
μ ν λΆμΌλ‘ μ μ°©λμ΄ μλ λ§νΌ μ΄μ νμν λ²λ¦¬κ° μ
λ²μ μΌλ‘ μΆ©λΆν λ°μ λμ΄μλ€κ³ ν μ μλ€. | 8436 | null | translation | 3. In terms of legal preparation for the introduction of tax receivable securitization, the field of bond securitization already has established legal principles and securitization operations as an independent area of finance, and it can be said that the necessary legal principles are sufficiently reflected in legislat... | {} | {} |
pos-18160 | 1 | positive | translation_chunk_internal | 8436 | 0 | translation_chunk | 3. In terms of legal preparation for the introduction of tax receivable securitization, the field of bond | 8436 | 1 | translation_chunk | securitization already has established legal principles and securitization operations as an independent area | {} | {} |
pos-18161 | 1 | positive | translation_chunk_internal | 8436 | 0 | translation_chunk | 3. In terms of legal preparation for the introduction of tax receivable securitization, the field of bond | 8436 | 2 | translation_chunk | of finance, and it can be said that the necessary legal principles are sufficiently reflected in legislation. | {} | {} |
pos-18162 | 1 | positive | translation_chunk_internal | 8436 | 1 | translation_chunk | securitization already has established legal principles and securitization operations as an independent area | 8436 | 2 | translation_chunk | of finance, and it can be said that the necessary legal principles are sufficiently reflected in legislation. | {} | {} |
pos-18163 | 1 | positive | sentence_chunk_internal | 8437 | 0 | sentence_chunk | μ΄μ λΉνμ¬ κΈ°μ΄μμ°μ΄ 곡μ μ±κΆμ ν΄λΉνλ μ‘°μΈμ±κΆμ 곡·μ¬λ² 2μ체κ³λ₯Ό μ μ§νκ³ μλ λ²μ²΄κ³μμ | 8437 | 1 | sentence_chunk | μ λνλΌλ λ°©μμμλ λμΌνλλΌλ κ·Έ λμμμ°μ΄ 곡λ²μ μ±κΆμ΄κ³ λν μ¬μ ν 곡λ²μ μ±κ²© | {} | {} |
pos-18164 | 1 | positive | sentence_chunk_internal | 8437 | 0 | sentence_chunk | μ΄μ λΉνμ¬ κΈ°μ΄μμ°μ΄ 곡μ μ±κΆμ ν΄λΉνλ μ‘°μΈμ±κΆμ 곡·μ¬λ² 2μ체κ³λ₯Ό μ μ§νκ³ μλ λ²μ²΄κ³μμ | 8437 | 2 | sentence_chunk | λλ νΉμμ±μ μ μ§νκ³ μμ΄ λ―Όκ°μ μλλλ©΄ μ΄λ¬ν νΉμ±μ΄ νλ°±(ζΌη½)λλ€κ³ ν κ²μΈμ§κ° λ¬Έμ λλ€. | {} | {} |
pos-18165 | 1 | positive | sentence_chunk_internal | 8437 | 1 | sentence_chunk | μ λνλΌλ λ°©μμμλ λμΌνλλΌλ κ·Έ λμμμ°μ΄ 곡λ²μ μ±κΆμ΄κ³ λν μ¬μ ν 곡λ²μ μ±κ²© | 8437 | 2 | sentence_chunk | λλ νΉμμ±μ μ μ§νκ³ μμ΄ λ―Όκ°μ μλλλ©΄ μ΄λ¬ν νΉμ±μ΄ νλ°±(ζΌη½)λλ€κ³ ν κ²μΈμ§κ° λ¬Έμ λλ€. | {} | {} |
pos-18166 | 1 | positive | sentence_translation | 8437 | null | sentence | μ΄μ λΉνμ¬ κΈ°μ΄μμ°μ΄ 곡μ μ±κΆμ ν΄λΉνλ μ‘°μΈμ±κΆμ 곡·μ¬λ² 2μ체κ³λ₯Ό μ μ§νκ³ μλ λ²μ²΄κ³μμ μ λνλΌλ λ°©μμμλ λμΌνλλΌλ κ·Έ λμμμ°μ΄ 곡λ²μ μ±κΆμ΄κ³ λν μ¬μ ν 곡λ²μ μ±κ²© λλ νΉμμ±μ μ μ§νκ³ μμ΄ λ―Όκ°μ μλλλ©΄ μ΄λ¬ν νΉμ±μ΄ νλ°±(ζΌη½)λλ€κ³ ν κ²μΈμ§κ° λ¬Έμ λλ€. | 8437 | null | translation | In contrast, tax bonds corresponding to public bonds maintain the dual system of public and private law, and even if the method is securitization, the issue is whether the public law nature or special characteristics of the targeted assets will be 'bleached' when transferred to the private sector. | {} | {} |
pos-18167 | 1 | positive | translation_chunk_internal | 8437 | 0 | translation_chunk | In contrast, tax bonds corresponding to public bonds maintain the dual system of public and private law, and even if the method is securitization, the | 8437 | 1 | translation_chunk | issue is whether the public law nature or special characteristics of the targeted assets will be 'bleached' when transferred to the private sector. | {} | {} |
pos-18168 | 1 | positive | sentence_translation | 8438 | null | sentence | λ§μ½ λ΄μ©μ΄ λ³λλ κ²½μ°μλ λ³λ μ¬μ λ°μ μ΄ν μ΅μ΄λ‘ κ΅λ΄μμ²μλμ μ§κΈλ°κΈ° μ κΉμ§ κ·Έ λ³λλ΄μ©μ μ μΆνμ¬μΌ νλ€. | 8438 | null | translation | If there are any changes in the content, the revised information must be submitted before receiving the first domestic source income after the occurrence of the change. | {} | {} |
pos-18169 | 1 | positive | translation_chunk_internal | 8438 | 0 | translation_chunk | If there are any changes in the content, the revised information must be submitted | 8438 | 1 | translation_chunk | before receiving the first domestic source income after the occurrence of the change. | {} | {} |
pos-18170 | 1 | positive | sentence_chunk_internal | 8439 | 0 | sentence_chunk | μ‘°μΈμ‘°μ½μμ μ‘°μ½μ ννμ μ μ©μ λ°°μ νλλ‘ κ·μ λ κ΅μΈν¬μ기ꡬμ ν΄λΉ λμ§ μλν κ² μ ν μΈμ¨ μ μ©μ μ²μ λλ | 8439 | 1 | sentence_chunk | κ΅μΈν¬μ기ꡬ μ κ³ μλ ν λ² μ μΆνλ©΄ λ³λμ¬νμ΄ μλ ν, μ μΆλ λ λΆν° 3λ
μ΄λ΄μλ λ€μ μ μΆν νμκ° μλ€. | {} | {} |
pos-18171 | 1 | positive | sentence_translation | 8439 | null | sentence | μ‘°μΈμ‘°μ½μμ μ‘°μ½μ ννμ μ μ©μ λ°°μ νλλ‘ κ·μ λ κ΅μΈν¬μ기ꡬμ ν΄λΉ λμ§ μλν κ² μ ν μΈμ¨ μ μ©μ μ²μ λλ κ΅μΈν¬μ기ꡬ μ κ³ μλ ν λ² μ μΆνλ©΄ λ³λμ¬νμ΄ μλ ν, μ μΆλ λ λΆν° 3λ
μ΄λ΄μλ λ€μ μ μΆν νμκ° μλ€. | 8439 | null | translation | Once the application for the limited tax rate or the report of the foreign investment vehicle is submitted, there is no need to resubmit it within three years from the date of submission, unless there are any changes, and this rule does not apply to foreign investment vehicles that are excluded from the application of ... | {} | {} |
pos-18172 | 1 | positive | translation_chunk_internal | 8439 | 0 | translation_chunk | Once the application for the limited tax rate or the report of the foreign investment vehicle is submitted, there is | 8439 | 1 | translation_chunk | no need to resubmit it within three years from the date of submission, unless there are any changes, and this rule | {} | {} |
pos-18173 | 1 | positive | translation_chunk_internal | 8439 | 0 | translation_chunk | Once the application for the limited tax rate or the report of the foreign investment vehicle is submitted, there is | 8439 | 2 | translation_chunk | does not apply to foreign investment vehicles that are excluded from the application of benefits under the tax treaty. | {} | {} |
pos-18174 | 1 | positive | translation_chunk_internal | 8439 | 1 | translation_chunk | no need to resubmit it within three years from the date of submission, unless there are any changes, and this rule | 8439 | 2 | translation_chunk | does not apply to foreign investment vehicles that are excluded from the application of benefits under the tax treaty. | {} | {} |
pos-18175 | 1 | positive | sentence_chunk_internal | 8440 | 0 | sentence_chunk | OECDμ μ μμ μμ©νλλΌλ, μΌλ¨ μ‘°μ½κ³Ό κ΄κ³μμ΄ λ©μΈμ무μ λ° κ³ΌμΈλλ μΈκΈμ μ’
λ₯ | 8440 | 1 | sentence_chunk | λ° μΈμ¨μ μ€λ‘μ§ μ°λ¦¬ λ²μ λ°λΌ νμ νλ 1λ¨κ³ μ μ°¨μλ κ³ΌμΈμ£ΌκΆμΉ¨ν΄μ μμ§λ μλ€. | {} | {} |
pos-18176 | 1 | positive | sentence_translation | 8440 | null | sentence | OECDμ μ μμ μμ©νλλΌλ, μΌλ¨ μ‘°μ½κ³Ό κ΄κ³μμ΄ λ©μΈμ무μ λ° κ³ΌμΈλλ μΈκΈμ μ’
λ₯ λ° μΈμ¨μ μ€λ‘μ§ μ°λ¦¬ λ²μ λ°λΌ νμ νλ 1λ¨κ³ μ μ°¨μλ κ³ΌμΈμ£ΌκΆμΉ¨ν΄μ μμ§λ μλ€. | 8440 | null | translation | There is no possibility of infringement of tax sovereignty in the initial stage of the procedure for determining the taxpayer, type of tax, and tax rate solely in accordance with our law, even if OECD's proposal is accepted, regardless of the treaty. | {} | {} |
pos-18177 | 1 | positive | translation_chunk_internal | 8440 | 0 | translation_chunk | There is no possibility of infringement of tax sovereignty in the initial stage of the procedure for determining the taxpayer, | 8440 | 1 | translation_chunk | type of tax, and tax rate solely in accordance with our law, even if OECD's proposal is accepted, regardless of the treaty. | {} | {} |
pos-18178 | 1 | positive | sentence_chunk_internal | 8441 | 0 | sentence_chunk | μ΄ λ μμ κ°μ μ°κ΄μ±μ κ³ λ €ν λ μμͺ½μ μ μ©κΈ°μ€ μ΄ μΌμΉνλ κ²μ΄ λ°λμ§νκΈ°λ | 8441 | 1 | sentence_chunk | νμ§λ§, λ
Όλ¦¬μ μΌλ‘λ μμλ λ³κ°μ μμ μΈ μ΄μ, λ°λμ μΌμΉνμ¬μΌ νλ κ²μ μλλ€. | {} | {} |
pos-18179 | 1 | positive | sentence_translation | 8441 | null | sentence | μ΄ λ μμ κ°μ μ°κ΄μ±μ κ³ λ €ν λ μμͺ½μ μ μ©κΈ°μ€ μ΄ μΌμΉνλ κ²μ΄ λ°λμ§νκΈ°λ νμ§λ§, λ
Όλ¦¬μ μΌλ‘λ μμλ λ³κ°μ μμ μΈ μ΄μ, λ°λμ μΌμΉνμ¬μΌ νλ κ²μ μλλ€. | 8441 | null | translation | When considering the correlation between these two contentious issues, it is preferable for the application criteria of both sides to align. However, logically speaking, it is not mandatory for the two to necessarily coincide as they are separate issues. | {} | {} |
pos-18180 | 1 | positive | translation_chunk_internal | 8441 | 0 | translation_chunk | When considering the correlation between these two contentious issues, it is preferable for the application criteria of both | 8441 | 1 | translation_chunk | sides to align. However, logically speaking, it is not mandatory for the two to necessarily coincide as they are separate issues. | {} | {} |
pos-18181 | 1 | positive | sentence_chunk_internal | 8442 | 0 | sentence_chunk | μ¦, μ‘°μΈμ‘°μ½μ βpaid toβμ μλ―Έλ₯Ό κΌ λ΄κ΅μΈλ²μ μλκ·μμ λ¬Έμ μ νμ | 8442 | 1 | sentence_chunk | λμΌν κ²μΌλ‘ ν΄μνμ¬μΌλ§ νλ λ
Όλ¦¬μ μΈ νμ°μ±μ΄ μλ κ²μ μλλΌκ³ μκ°νλ€. | {} | {} |
pos-18182 | 1 | positive | sentence_translation | 8442 | null | sentence | μ¦, μ‘°μΈμ‘°μ½μ βpaid toβμ μλ―Έλ₯Ό κΌ λ΄κ΅μΈλ²μ μλκ·μμ λ¬Έμ μ νμ λμΌν κ²μΌλ‘ ν΄μνμ¬μΌλ§ νλ λ
Όλ¦¬μ μΈ νμ°μ±μ΄ μλ κ²μ μλλΌκ³ μκ°νλ€. | 8442 | null | translation | In other words, I believe that there is no logical necessity to interpret the meaning of "paid to" in the tax treaty as always being the same as the issue of income attribution under domestic tax law. | {} | {} |
pos-18183 | 1 | positive | translation_chunk_internal | 8442 | 0 | translation_chunk | In other words, I believe that there is no logical necessity to interpret the meaning of "paid to" | 8442 | 1 | translation_chunk | in the tax treaty as always being the same as the issue of income attribution under domestic tax law. | {} | {} |
pos-18184 | 1 | positive | sentence_translation | 8443 | null | sentence | ννΈ, μ‘°μΈμ‘°μ½μ 체결νλ€λ κ²μ μ‘°μ½μ κ·μ μ λ°λΌ μ°λ¦¬μ κ³ΌμΈ κΆμ μ νγλ°°μ νκ² λ€λ κ²μ λμνλ κ²μ΄λ€. | 8443 | null | translation | On the other hand, signing a tax treaty means agreeing to limit or exclude our taxation rights in accordance with the provisions of the treaty. | {} | {} |
pos-18185 | 1 | positive | sentence_chunk_internal | 8444 | 0 | sentence_chunk | κ΅μ κ±°λμ μμ΄μ κ³ΌμΈμ λμμ΄ λλ μλΒ·μμ΅Β·μ¬μ°Β·νμ λλ κ±°λμ κ·μμ κ΄νμ¬ λͺ
μμμ | 8444 | 1 | sentence_chunk | μ¬μ€μ κ·μλλ μκ° λ€λ₯Έ κ²½μ°μλ μ¬μ€μ κ·μλλ μλ₯Ό λ©μΈμ무μλ‘ νμ¬ μ‘°μΈμ‘°μ½μ μ μ©νλ€. | {} | {} |
pos-18186 | 1 | positive | sentence_translation | 8444 | null | sentence | κ΅μ κ±°λμ μμ΄μ κ³ΌμΈμ λμμ΄ λλ μλΒ·μμ΅Β·μ¬μ°Β·νμ λλ κ±°λμ κ·μμ κ΄νμ¬ λͺ
μμμ μ¬μ€μ κ·μλλ μκ° λ€λ₯Έ κ²½μ°μλ μ¬μ€μ κ·μλλ μλ₯Ό λ©μΈμ무μλ‘ νμ¬ μ‘°μΈμ‘°μ½μ μ μ©νλ€. | 8444 | null | translation | In the case of international transactions, if the person to whom the name is attributable differs from the person to whom the income, profits, property, act, or transaction is subject to taxation, the taxpayer, for tax purposes, is determined based on the person to whom the income is actually attributable, and the tax ... | {} | {} |
pos-18187 | 1 | positive | translation_chunk_internal | 8444 | 0 | translation_chunk | In the case of international transactions, if the person to whom the name is attributable differs from the person to | 8444 | 1 | translation_chunk | whom the income, profits, property, act, or transaction is subject to taxation, the taxpayer, for tax purposes, is | {} | {} |
pos-18188 | 1 | positive | translation_chunk_internal | 8444 | 0 | translation_chunk | In the case of international transactions, if the person to whom the name is attributable differs from the person to | 8444 | 2 | translation_chunk | determined based on the person to whom the income is actually attributable, and the tax treaty is applied accordingly. | {} | {} |
pos-18189 | 1 | positive | translation_chunk_internal | 8444 | 1 | translation_chunk | whom the income, profits, property, act, or transaction is subject to taxation, the taxpayer, for tax purposes, is | 8444 | 2 | translation_chunk | determined based on the person to whom the income is actually attributable, and the tax treaty is applied accordingly. | {} | {} |
pos-18190 | 1 | positive | sentence_chunk_internal | 8445 | 0 | sentence_chunk | κ΅μ κ±°λμ μμ΄μ κ³ΌμΈνμ€μ κ³μ°μ κ΄ν κ·μ μ μλΒ·μμ΅Β·μ¬μ°Β·ν μ λλ | 8445 | 1 | sentence_chunk | κ±°λμ λͺ
μΉμ΄λ νμμ λΆκ΅¬νκ³ κ·Έ μ€μ§λ΄μ©μ λ°λΌ μ‘°μΈμ‘°μ½μ μ μ©νλ€. | {} | {} |
pos-18191 | 1 | positive | sentence_translation | 8445 | null | sentence | κ΅μ κ±°λμ μμ΄μ κ³ΌμΈνμ€μ κ³μ°μ κ΄ν κ·μ μ μλΒ·μμ΅Β·μ¬μ°Β·ν μ λλ κ±°λμ λͺ
μΉμ΄λ νμμ λΆκ΅¬νκ³ κ·Έ μ€μ§λ΄μ©μ λ°λΌ μ‘°μΈμ‘°μ½μ μ μ©νλ€. | 8445 | null | translation | In international trade, tax treaty provisions are applied based on the substantive content of income, profits, property, conduct, or the name or form of the transaction, regardless of their designation or format. | {} | {} |
pos-18192 | 1 | positive | translation_chunk_internal | 8445 | 0 | translation_chunk | In international trade, tax treaty provisions are applied based on the substantive content of income, | 8445 | 1 | translation_chunk | profits, property, conduct, or the name or form of the transaction, regardless of their designation or format. | {} | {} |
pos-18193 | 1 | positive | sentence_chunk_internal | 8446 | 0 | sentence_chunk | μ΄μμ μμλ₯Ό κΈμ§νλ λμ , μ κ·Ήμ κ²½μ νλμ ν΅ν μ΄μ€μ μ°½μΆμ κ°λ₯νλ―λ‘ | 8446 | 1 | sentence_chunk | μ΄μ¬λ κΈμ΅μ μ΄μμ λμ νλ λ€μν ννμ μ΄μ€ μ°½μΆλ°©λ²μ κ°μ§λ€κ³ ν μ μλ€. | {} | {} |
pos-18194 | 1 | positive | sentence_translation | 8446 | null | sentence | μ΄μμ μμλ₯Ό κΈμ§νλ λμ , μ κ·Ήμ κ²½μ νλμ ν΅ν μ΄μ€μ μ°½μΆμ κ°λ₯νλ―λ‘ μ΄μ¬λ κΈμ΅μ μ΄μμ λμ νλ λ€μν ννμ μ΄μ€ μ°½μΆλ°©λ²μ κ°μ§λ€κ³ ν μ μλ€. | 8446 | null | translation | Instead of prohibiting the receipt of interest, it is possible to generate profits through active economic activities, so Islamic finance has various forms of profit-generating methods in place of interest. | {} | {} |
pos-18195 | 1 | positive | translation_chunk_internal | 8446 | 0 | translation_chunk | Instead of prohibiting the receipt of interest, it is possible to generate profits through active economic | 8446 | 1 | translation_chunk | activities, so Islamic finance has various forms of profit-generating methods in place of interest. | {} | {} |
pos-18196 | 1 | positive | sentence_translation | 8447 | null | sentence | μΌλ°μ μΌλ‘ μνλ€μ μ΄μλ₯Ό λΆκ³Όνμ§ μλ λμ μνμ λΉμ©μ 보μ νκΈ° μνμ¬ μλΉμ€ μμλ£λ₯Ό λΆκ³Όνλ€. | 8447 | null | translation | In general, instead of charging interest, banks charge a service fee to cover the bank's costs. | {} | {} |
pos-18197 | 1 | positive | sentence_chunk_internal | 8448 | 0 | sentence_chunk | 2009λ
μλ λ΄μ 체λ©μ‘°μΈμ± κΆμ 7%κ° μ λνλμκ³ , μΈκ·Ό λ΄μ μ§μ£Όλ | 8448 | 1 | sentence_chunk | μνμ΄κΈ° 3λ
λμ 체λ©μ‘°μΈμ 6% λ΄ μ§ 26%λ₯Ό μ λννμλ€κ³ νλ€. | {} | {} |
pos-18198 | 1 | positive | sentence_translation | 8448 | null | sentence | 2009λ
μλ λ΄μ 체λ©μ‘°μΈμ± κΆμ 7%κ° μ λνλμκ³ , μΈκ·Ό λ΄μ μ§μ£Όλ μνμ΄κΈ° 3λ
λμ 체λ©μ‘°μΈμ 6% λ΄ μ§ 26%λ₯Ό μ λννμλ€κ³ νλ€. | 8448 | null | translation | In 2009, 7% of New York's delinquent tax claims were securitized, and the neighboring state of New Jersey reportedly securitized 6% to 26% of its delinquent taxes during the first three years of implementation. | {} | {} |
pos-18199 | 1 | positive | translation_chunk_internal | 8448 | 0 | translation_chunk | In 2009, 7% of New York's delinquent tax claims were securitized, and the neighboring state of New Jersey | 8448 | 1 | translation_chunk | reportedly securitized 6% to 26% of its delinquent taxes during the first three years of implementation. | {} | {} |
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