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-18200 | 1 | positive | sentence_chunk_internal | 8449 | 0 | sentence_chunk | 4. 곡μ μμμ μ±κΆμ λνμ λν κ΅λ΄μμμ λ
Όμ 곡μ μ±κΆμΈ μ‘°μΈμ±κΆμ μ λνμ λν λ
Όμλ 체λ©μ‘°μΈ | 8449 | 1 | sentence_chunk | νΉν μ§λ°©μΈ μ§μμ
무 μ λ―Όκ°μνλ
Όμμ κ΄λ ¨νμ¬ 2010λ
κ³Ό 2011λ
μ κ±Έμ³ λ
Όμλ λ° μλ€.16) κ·Έλ¬λ | {} | {} |
pos-18201 | 1 | positive | sentence_translation | 8449 | null | sentence | 4. 곡μ μμμ μ±κΆμ λνμ λν κ΅λ΄μμμ λ
Όμ 곡μ μ±κΆμΈ μ‘°μΈμ±κΆμ μ λνμ λν λ
Όμλ 체λ©μ‘°μΈ νΉν μ§λ°©μΈ μ§μμ
무 μ λ―Όκ°μνλ
Όμμ κ΄λ ¨νμ¬ 2010λ
κ³Ό 2011λ
μ κ±Έμ³ λ
Όμλ λ° μλ€.16) κ·Έλ¬λ | 8449 | null | translation | 4. Discussions on the securitization of claims in the public sphere Discussions on the securitization of tax claims, which are public claims, have been held over the years between 2010 and 2011 in relation to discussions on entrustment of the collection of delinquent taxes, especially local taxes, to the private sector... | {} | {} |
pos-18202 | 1 | positive | translation_chunk_internal | 8449 | 0 | translation_chunk | 4. Discussions on the securitization of claims in the public sphere Discussions on the securitization of tax | 8449 | 1 | translation_chunk | claims, which are public claims, have been held over the years between 2010 and 2011 in relation to discussions | {} | {} |
pos-18203 | 1 | positive | translation_chunk_internal | 8449 | 0 | translation_chunk | 4. Discussions on the securitization of claims in the public sphere Discussions on the securitization of tax | 8449 | 2 | translation_chunk | on entrustment of the collection of delinquent taxes, especially local taxes, to the private sector.16) But | {} | {} |
pos-18204 | 1 | positive | translation_chunk_internal | 8449 | 1 | translation_chunk | claims, which are public claims, have been held over the years between 2010 and 2011 in relation to discussions | 8449 | 2 | translation_chunk | on entrustment of the collection of delinquent taxes, especially local taxes, to the private sector.16) But | {} | {} |
pos-18205 | 1 | positive | sentence_chunk_internal | 8450 | 0 | sentence_chunk | Moody'sλ νλ‘리λ€μ£Ό μ‘°μΈμ μ·¨νΉκΆ κ±°λμ λν μ€μ¬ λ³΄κ³ μμμ μλΉμ€ | 8450 | 1 | sentence_chunk | μ 곡μλ€μ μ λν μμ°μ κ·Ήν μΌλΆμ λνμ¬λ§ μ€μ§ μ‘°μ¬λ₯Ό μ€μνμμμ μ§μ νμλ€. | {} | {} |
pos-18206 | 1 | positive | sentence_translation | 8450 | null | sentence | Moody'sλ νλ‘리λ€μ£Ό μ‘°μΈμ μ·¨νΉκΆ κ±°λμ λν μ€μ¬ λ³΄κ³ μμμ μλΉμ€ μ 곡μλ€μ μ λν μμ°μ κ·Ήν μΌλΆμ λνμ¬λ§ μ€μ§ μ‘°μ¬λ₯Ό μ€μνμμμ μ§μ νμλ€. | 8450 | null | translation | Moody highlighted in the investigative report on tax lien employment rights transactions in Florida that service providers conducted actual investigations on only a very small portion of liquid assets. | {} | {} |
pos-18207 | 1 | positive | translation_chunk_internal | 8450 | 0 | translation_chunk | Moody highlighted in the investigative report on tax lien employment rights transactions in Florida | 8450 | 1 | translation_chunk | that service providers conducted actual investigations on only a very small portion of liquid assets. | {} | {} |
pos-18208 | 1 | positive | sentence_translation | 8451 | null | sentence | 곡λ²κ³Ό μ¬λ²μ κ΅μ°¨λ κ°μ κ²μ κ°μ΄ μ·¨κΈνκ² νλ νλ²μ μ μ λΆν©νκ² λλ€. | 8451 | null | translation | The intersection of public law and judicial law aligns with the constitutional spirit of treating similar matters together. | {} | {} |
pos-18209 | 1 | positive | sentence_translation | 8452 | null | sentence | μ΄ μ무μ ꡬ체μ μΈ μ΄νμΌλ‘ μ£Όμ λ°λΌ λ€λ₯΄κΈ΄ νλ μ¬μμ λ°λΌ κ³ΌμΈλμ μμ°μ μ μμ‘°μ¬ λλ μΌλΆ μ‘°μ¬κ° κ°λ₯νλ€. | 8452 | null | translation | Depending on the case, it is possible to conduct a comprehensive or partial investigation of taxable assets as part of the specific implementation of this obligation, although it may vary by jurisdiction. | {} | {} |
pos-18210 | 1 | positive | translation_chunk_internal | 8452 | 0 | translation_chunk | Depending on the case, it is possible to conduct a comprehensive or partial investigation of taxable | 8452 | 1 | translation_chunk | assets as part of the specific implementation of this obligation, although it may vary by jurisdiction. | {} | {} |
pos-18211 | 1 | positive | sentence_chunk_internal | 8453 | 0 | sentence_chunk | μ‘°μΈ μ±κΆμ μ λνλ 곡λ²κ³Ό μ¬λ²μ μλ‘ λ€λ₯Έ μμμΌλ‘ μΉλΆλλ μ λνμ κΈ°λ²λ€μ΄ μ‘°μΈ μ±κΆμ 맀κ°λ‘ | 8453 | 1 | sentence_chunk | νλλ‘ μ ν©νκ²λμ΄ κ³΅μ¬λ²μ μ‘°νλ₯Ό μν μ μ μΌλ‘μμ κΈ°λ₯μ νκ² λλ€λ μ μμ μ€μν μλ―Έλ₯Ό μ§λλ€. | {} | {} |
pos-18212 | 1 | positive | sentence_translation | 8453 | null | sentence | μ‘°μΈ μ±κΆμ μ λνλ 곡λ²κ³Ό μ¬λ²μ μλ‘ λ€λ₯Έ μμμΌλ‘ μΉλΆλλ μ λνμ κΈ°λ²λ€μ΄ μ‘°μΈ μ±κΆμ 맀κ°λ‘ νλλ‘ μ ν©νκ²λμ΄ κ³΅μ¬λ²μ μ‘°νλ₯Ό μν μ μ μΌλ‘μμ κΈ°λ₯μ νκ² λλ€λ μ μμ μ€μν μλ―Έλ₯Ό μ§λλ€. | 8453 | null | translation | The liquidity of tax bonds holds significant importance as it combines various techniques of liquidity, previously considered separate areas of public law and judicial law, into one through tax bonds, and this integration serves as a crucial point of contact for achieving harmony in public law. | {} | {} |
pos-18213 | 1 | positive | translation_chunk_internal | 8453 | 0 | translation_chunk | The liquidity of tax bonds holds significant importance as it combines various techniques of liquidity, previously considered separate areas of public | 8453 | 1 | translation_chunk | law and judicial law, into one through tax bonds, and this integration serves as a crucial point of contact for achieving harmony in public law. | {} | {} |
pos-18214 | 1 | positive | sentence_translation | 8454 | null | sentence | μ΄μ κ±°μ£Όμ λ° λ΄κ΅λ²μΈμ΄ 보μ νκ³ μλ ν΄μΈκΈμ΅κ³μ’ κ΄λ ¨ μ 보λ₯Ό νλ νλ κ²μ νμΈλ°©μ§λ₯Ό μν κ³ΌμΈ λͺ©μ μ μ€μν μλ―Έλ₯Ό κ°μ§ μ μλ€. | 8454 | null | translation | Accordingly, obtaining information related to overseas financial accounts held by residents and domestic corporations can have an important meaning for taxation purposes to prevent tax evasion. | {} | {} |
pos-18215 | 1 | positive | translation_chunk_internal | 8454 | 0 | translation_chunk | Accordingly, obtaining information related to overseas financial accounts held by residents and | 8454 | 1 | translation_chunk | domestic corporations can have an important meaning for taxation purposes to prevent tax evasion. | {} | {} |
pos-18216 | 1 | positive | sentence_translation | 8455 | null | sentence | μ΄μ μ°λ¦¬λ λΌλ 2010λ
12μ κ΅μ μ‘°μΈμ‘°μ μ κ΄ν λ²λ₯ κ°μ μ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λλ₯Ό λμ
νμλ€. | 8455 | null | translation | Accordingly, Korea introduced an overseas financial account reporting system when revising the Adjustment of International Taxes Act in December 2010. | {} | {} |
pos-18217 | 1 | positive | sentence_translation | 8456 | null | sentence | μ΅κ·Ό μ°λ¦¬λλΌλ νΒ·λ―Έ μ‘°μΈμ 보μλκ΅ννμ μ μ μ μλͺ
νμλλ°, μ°λ¦¬λλΌκ° μΈκ΅κ³Ό 체결ν μ΅μ΄μ μ‘°μΈμ 보μλκ΅ννμ μΌλ‘μ ν° μλ―Έλ₯Ό κ°λλ€. | 8456 | null | translation | Recently, Korea officially signed the Korea-US automatic tax information exchange agreement, which is of great significance as the first tax information exchange agreement signed by Korea with a foreign country. | {} | {} |
pos-18218 | 1 | positive | translation_chunk_internal | 8456 | 0 | translation_chunk | Recently, Korea officially signed the Korea-US automatic tax information exchange agreement, which is of | 8456 | 1 | translation_chunk | great significance as the first tax information exchange agreement signed by Korea with a foreign country. | {} | {} |
pos-18219 | 1 | positive | sentence_chunk_internal | 8457 | 0 | sentence_chunk | νμ¬ μ°λ¦¬λλΌμ κ²½μ° μ§λ°©μ±λ λ°νλ°©λ²μ λ°λΌ μ§λ°©μμΉλ¨μ²΄κ° μ¦μ μ μν΄ | 8457 | 1 | sentence_chunk | μ°¨μ
νλ μ¦μμ°¨μ
μ±μ μ¦κΆλ°νλ°©λ²μ μν΄ μ°¨μ
νλ μ¦κΆλ°ν μ±λ‘ λλμ΄μ§λ€. | {} | {} |
pos-18220 | 1 | positive | sentence_translation | 8457 | null | sentence | νμ¬ μ°λ¦¬λλΌμ κ²½μ° μ§λ°©μ±λ λ°νλ°©λ²μ λ°λΌ μ§λ°©μμΉλ¨μ²΄κ° μ¦μ μ μν΄ μ°¨μ
νλ μ¦μμ°¨μ
μ±μ μ¦κΆλ°νλ°©λ²μ μν΄ μ°¨μ
νλ μ¦κΆλ°ν μ±λ‘ λλμ΄μ§λ€. | 8457 | null | translation | Currently, in Korea, local bonds are divided into certificate borrowing bonds borrowed by local governments according to the issuance method and securities issuance bonds borrowed by securities issuance methods. | {} | {} |
pos-18221 | 1 | positive | translation_chunk_internal | 8457 | 0 | translation_chunk | Currently, in Korea, local bonds are divided into certificate borrowing bonds borrowed by local governments | 8457 | 1 | translation_chunk | according to the issuance method and securities issuance bonds borrowed by securities issuance methods. | {} | {} |
pos-18222 | 1 | positive | sentence_translation | 8458 | null | sentence | νμμ²λΌ λ―Όκ°μκ² λ―Έλ©μ‘°μΈ μ±κΆμ 맀κ°νμ¬ μ΄λ₯Ό νμ¬νκ² νλ κ²½μ°μλ λ³λμ κ΄λ ¨ λ
Όμκ° νμνλ€κ³ λ³Έλ€. | 8458 | null | translation | In the case of selling unpaid tax bonds to the private sector and exercising them, as in the latter case, a separate related discussion is considered necessary. | {} | {} |
pos-18223 | 1 | positive | translation_chunk_internal | 8458 | 0 | translation_chunk | In the case of selling unpaid tax bonds to the private sector and exercising them, | 8458 | 1 | translation_chunk | as in the latter case, a separate related discussion is considered necessary. | {} | {} |
pos-18224 | 1 | positive | sentence_chunk_internal | 8459 | 0 | sentence_chunk | κ΅μ κ±°λμ ν¬ν¨λλ μμΈκΈμ΅κ³μ’μ κ΄λ ¨νμ¬, 보μ κΈμ‘κ³Ό μκ΄μμ΄ κ³μ’λ²νΈμ κ³μ’λͺ
, κ³μ’κ° | 8459 | 1 | sentence_chunk | μ€μ λ κΈ°κ΄λͺ
κ³Ό μ£Όμ, λ κ³μ’μμ μ΄μμλμ μμ·¨νλμ§ μ¬λΆλ₯Ό νμ₯μΈκΈμ κ³ μμ κΈ°μ¬νμ¬μΌ νλ€. | {} | {} |
pos-18225 | 1 | positive | sentence_translation | 8459 | null | sentence | κ΅μ κ±°λμ ν¬ν¨λλ μμΈκΈμ΅κ³μ’μ κ΄λ ¨νμ¬, 보μ κΈμ‘κ³Ό μκ΄μμ΄ κ³μ’λ²νΈμ κ³μ’λͺ
, κ³μ’κ° μ€μ λ κΈ°κ΄λͺ
κ³Ό μ£Όμ, λ κ³μ’μμ μ΄μμλμ μμ·¨νλμ§ μ¬λΆλ₯Ό νμ₯μΈκΈμ κ³ μμ κΈ°μ¬νμ¬μΌ νλ€. | 8459 | null | translation | Regarding offshore financial accounts included in international transactions, it is necessary to include the account number, account name, the name and address of the institution where the account is established, and whether interest income is received from the account in the extended tax return, regardless of the amou... | {} | {} |
pos-18226 | 1 | positive | translation_chunk_internal | 8459 | 0 | translation_chunk | Regarding offshore financial accounts included in international transactions, it is necessary to include the | 8459 | 1 | translation_chunk | account number, account name, the name and address of the institution where the account is established, and | {} | {} |
pos-18227 | 1 | positive | translation_chunk_internal | 8459 | 0 | translation_chunk | Regarding offshore financial accounts included in international transactions, it is necessary to include the | 8459 | 2 | translation_chunk | whether interest income is received from the account in the extended tax return, regardless of the amount held. | {} | {} |
pos-18228 | 1 | positive | translation_chunk_internal | 8459 | 1 | translation_chunk | account number, account name, the name and address of the institution where the account is established, and | 8459 | 2 | translation_chunk | whether interest income is received from the account in the extended tax return, regardless of the amount held. | {} | {} |
pos-18229 | 1 | positive | sentence_translation | 8460 | null | sentence | μΈκ΅μ κ°μ€ν κΈμ΅κ³μ’μ λν΄ κ΅μΈμ²μ μμ§μ κ³ λ₯Ό νλ μ λμ΄λ€. | 8460 | null | translation | It is a system that allows for voluntary reporting to the National Tax Service regarding financial accounts opened in foreign countries. | {} | {} |
pos-18230 | 1 | positive | sentence_chunk_internal | 8461 | 0 | sentence_chunk | νΈμ£Όμ μμΈκΈμ΅κ³μ’ μ κ³ μ λλ κ³ μ‘μμ°κ° νλ‘κ·Έλ¨μ νμ₯μΈκΈμ κ³ μ μ μΆ μ무μ ν¬ν¨λμ΄ μμΌλ©°, | 8461 | 1 | sentence_chunk | νμ₯μΈκΈμ κ³ μμλ νΉμκ΄κ³μ κ±°λ, κ΅μ κ±°λ, κ³ΌμΈλμ μλμ ν΄λΉνμ§ μλ κΈμ‘ λ±μ μ κ³ νμ¬μΌ νλ€. | {} | {} |
pos-18231 | 1 | positive | sentence_translation | 8461 | null | sentence | νΈμ£Όμ μμΈκΈμ΅κ³μ’ μ κ³ μ λλ κ³ μ‘μμ°κ° νλ‘κ·Έλ¨μ νμ₯μΈκΈμ κ³ μ μ μΆ μ무μ ν¬ν¨λμ΄ μμΌλ©°, νμ₯μΈκΈμ κ³ μμλ νΉμκ΄κ³μ κ±°λ, κ΅μ κ±°λ, κ³ΌμΈλμ μλμ ν΄λΉνμ§ μλ κΈμ‘ λ±μ μ κ³ νμ¬μΌ νλ€. | 8461 | null | translation | Australia's offshore financial account reporting system is part of the requirement to submit an extended tax return for the high-value assets program, and the extended tax return must include reporting on transactions with related parties, international transactions, and amounts that are not considered taxable income. | {} | {} |
pos-18232 | 1 | positive | translation_chunk_internal | 8461 | 0 | translation_chunk | Australia's offshore financial account reporting system is part of the requirement to submit an extended tax return for the high-value assets program, and the | 8461 | 1 | translation_chunk | extended tax return must include reporting on transactions with related parties, international transactions, and amounts that are not considered taxable income. | {} | {} |
pos-18233 | 1 | positive | sentence_translation | 8462 | null | sentence | μνκΈ°κ΄ μ μ λλ μ‘°μΈ μ±κΆμ λ§€κ° λ°©μ μνκΈ°κ΄ μ μ λλ μ‘°μΈ μ±κΆμ 맀κ°λ°©μμ λ€μνλ€. | 8462 | null | translation | The selection process for an entrusted agency or the method of selling tax bonds can vary. | {} | {} |
pos-18234 | 1 | positive | sentence_translation | 8463 | null | sentence | μνκΈ°κ΄μ λ―Έκ΅μ°λ°©κ³Ό λ©λ¦΄λλ μ£Όμ κ²½μ° μΌμ ν 곡μ λ ₯μλ μ 격기κ΄μ μ νμ¬ κ²½μ μ
μ°°λ°©μμΌλ‘ μ νλ€κ³ νλ€. | 8463 | null | translation | In the case of the US Federal Reserve and Maryland, the consignment agency is said to select a reputable and qualified institution through a competitive bidding process. | {} | {} |
pos-18235 | 1 | positive | translation_chunk_internal | 8463 | 0 | translation_chunk | In the case of the US Federal Reserve and Maryland, the consignment agency is said | 8463 | 1 | translation_chunk | to select a reputable and qualified institution through a competitive bidding process. | {} | {} |
pos-18236 | 1 | positive | sentence_chunk_internal | 8464 | 0 | sentence_chunk | μ΄ κ²½μ° κΈ°μ΄μμ°μΈ μ‘°μΈμ μ±κΆμκ° κ΅κ° λλ μ§λ°©μμΉ λ¨μ²΄μμ λ―Όκ°μΌλ‘ λ³κ²½λλμ§μ | 8464 | 1 | sentence_chunk | μ¬λΆμ μ΄λ¬ν λ³κ²½μ΄ μ‘°μΈ μ±κΆμΌλ‘μμ νΉμ±μ λ³κ²½μμ΄ μ μ§νκ² νλμ§μ μ¬λΆκ° λ¬Έμ λλ€. | {} | {} |
pos-18237 | 1 | positive | sentence_translation | 8464 | null | sentence | μ΄ κ²½μ° κΈ°μ΄μμ°μΈ μ‘°μΈμ μ±κΆμκ° κ΅κ° λλ μ§λ°©μμΉ λ¨μ²΄μμ λ―Όκ°μΌλ‘ λ³κ²½λλμ§μ μ¬λΆμ μ΄λ¬ν λ³κ²½μ΄ μ‘°μΈ μ±κΆμΌλ‘μμ νΉμ±μ λ³κ²½μμ΄ μ μ§νκ² νλμ§μ μ¬λΆκ° λ¬Έμ λλ€. | 8464 | null | translation | In this case, the issue arises as to whether the tax creditor, which serves as the underlying asset, undergoes a transition from the state or local government to the private sector, and whether such a transition maintains the essential features of a tax bond without alteration. | {} | {} |
pos-18238 | 1 | positive | translation_chunk_internal | 8464 | 0 | translation_chunk | In this case, the issue arises as to whether the tax creditor, which serves as the underlying asset, undergoes a transition from the state | 8464 | 1 | translation_chunk | or local government to the private sector, and whether such a transition maintains the essential features of a tax bond without alteration. | {} | {} |
pos-18239 | 1 | positive | sentence_chunk_internal | 8465 | 0 | sentence_chunk | κΈμ΅μ€λͺ
λ² κ΄λ ¨ λ²λ Ήμλ μ€λͺ
νμΈ λ°©λ²μΌλ‘μ λλ©΄ νμΈ μ무λ μμΌλ 1993λ
κΈμ΅μ€λͺ
μ | 8465 | 1 | sentence_chunk | λμ
λΉμ μ λΆλ κΈμ΅νμ¬κ° λλ©΄μΌλ‘ κ³ κ°μ μ€μ§λͺ
μλ₯Ό νμΈν΄μΌ νλ€κ³ μ κΆν΄μμ ν λ° μλ€. | {} | {} |
pos-18240 | 1 | positive | sentence_translation | 8465 | null | sentence | κΈμ΅μ€λͺ
λ² κ΄λ ¨ λ²λ Ήμλ μ€λͺ
νμΈ λ°©λ²μΌλ‘μ λλ©΄ νμΈ μ무λ μμΌλ 1993λ
κΈμ΅μ€λͺ
μ λμ
λΉμ μ λΆλ κΈμ΅νμ¬κ° λλ©΄μΌλ‘ κ³ κ°μ μ€μ§λͺ
μλ₯Ό νμΈν΄μΌ νλ€κ³ μ κΆν΄μμ ν λ° μλ€. | 8465 | null | translation | Although there is no requirement for face-to-face verification as a method of confirming real names in the laws related to the Real Name Financial Transaction Act, the government interpreted that financial companies should verify customers' real names in person when the real-name financial transaction system was introd... | {} | {} |
pos-18241 | 1 | positive | translation_chunk_internal | 8465 | 0 | translation_chunk | Although there is no requirement for face-to-face verification as a method of confirming real names in the laws | 8465 | 1 | translation_chunk | related to the Real Name Financial Transaction Act, the government interpreted that financial companies should | {} | {} |
pos-18242 | 1 | positive | translation_chunk_internal | 8465 | 0 | translation_chunk | Although there is no requirement for face-to-face verification as a method of confirming real names in the laws | 8465 | 2 | translation_chunk | verify customers' real names in person when the real-name financial transaction system was introduced in 1993. | {} | {} |
pos-18243 | 1 | positive | translation_chunk_internal | 8465 | 1 | translation_chunk | related to the Real Name Financial Transaction Act, the government interpreted that financial companies should | 8465 | 2 | translation_chunk | verify customers' real names in person when the real-name financial transaction system was introduced in 1993. | {} | {} |
pos-18244 | 1 | positive | sentence_translation | 8466 | null | sentence | λ³ΈμΈμ νμΈνλ λ°©λ²μΌλ‘λ λλ©΄ νμΈκ³Ό λΉλλ©΄ νμΈμΌλ‘ λλμ΄ μκ°ν΄ λ³Ό μ μλ€. | 8466 | null | translation | When it comes to methods of confirming one's identity, it can be categorized into face-to-face verification and non-face-to-face verification. | {} | {} |
pos-18245 | 1 | positive | sentence_translation | 8467 | null | sentence | μ€μ μμ΅μλ₯Ό κ·λͺ
νλ μ μ°¨λ‘ λ³ΈμΈ νμΈμ λ¬Έμ κ° κ°μ₯ μ€ μν μ΄μκ° λ κ²μ΄λ€. | 8467 | null | translation | The issue of identity verification will be the most crucial as it serves as a procedure to determine the actual beneficiaries. | {} | {} |
pos-18246 | 1 | positive | sentence_translation | 8468 | null | sentence | μ΄λ‘μ¨ λλ©΄ νμΈμ μ무ννλ μν©μΌλ‘μ, μ°λ¦¬λλΌλ λΉλλ©΄ νμΈμ΄ μ λ©΄μ μΌλ‘ κΈμ§λκ³ μμ λ€. | 8468 | null | translation | As a result, in a situation where face-to-face verification is mandatory, non-face-to-face verification has been completely prohibited in Korea. | {} | {} |
pos-18247 | 1 | positive | sentence_chunk_internal | 8469 | 0 | sentence_chunk | λͺ
μμ μ€μ§μ κ΄΄λ¦¬κ° μ κ·μ μ μ μ©μ ννΌν λͺ©μ μμ λΉλ‘―λ κ²½μ°μλ κ·Έλ¬ν μμ°μ βμ€μ§μ μΌλ‘ | 8469 | 1 | sentence_chunk | μ΄λ₯Ό μ§λ°°Β·κ΄λ¦¬νλ μμκ² κ·μλ κ²μΌλ‘ 보μ κ·Έλ₯Ό λ©μΈμ무μλ‘ μΌμμΌ ν κ²μ΄λ€βλΌκ³ νμλ€. | {} | {} |
pos-18248 | 1 | positive | sentence_translation | 8469 | null | sentence | λͺ
μμ μ€μ§μ κ΄΄λ¦¬κ° μ κ·μ μ μ μ©μ ννΌν λͺ©μ μμ λΉλ‘―λ κ²½μ°μλ κ·Έλ¬ν μμ°μ βμ€μ§μ μΌλ‘ μ΄λ₯Ό μ§λ°°Β·κ΄λ¦¬νλ μμκ² κ·μλ κ²μΌλ‘ 보μ κ·Έλ₯Ό λ©μΈμ무μλ‘ μΌμμΌ ν κ²μ΄λ€βλΌκ³ νμλ€. | 8469 | null | translation | In cases where the discrepancy between the title and the substance is intended to evade the application of the aforementioned regulations, such assets should be considered belonging to the individual who effectively controls and manages them, and they should be held responsible for tax payment. | {} | {} |
pos-18249 | 1 | positive | translation_chunk_internal | 8469 | 0 | translation_chunk | In cases where the discrepancy between the title and the substance is intended to evade the application of the aforementioned regulations, such assets | 8469 | 1 | translation_chunk | should be considered belonging to the individual who effectively controls and manages them, and they should be held responsible for tax payment. | {} | {} |
pos-18250 | 1 | positive | sentence_chunk_internal | 8470 | 0 | sentence_chunk | μ€μ§κ³ΌμΈμμΉμ μ μ© μ건 μ‘°μΈννΌνμμ λνμ¬μ€μ§κ³ΌμΈ μμΉμ μ μ©νλ€λ κ²μ νμκ³Ό | 8470 | 1 | sentence_chunk | μ€ μ§μ΄ 괴리λμ΄ μ‘°μΈννΌμ κ²°κ³Όλ₯Ό κ°μ Έμ€λ κ²½μ° μ€μ§μ΄ μ°μ νλλ‘ νλ€λ κ²μ΄ λ€. | {} | {} |
pos-18251 | 1 | positive | sentence_translation | 8470 | null | sentence | μ€μ§κ³ΌμΈμμΉμ μ μ© μ건 μ‘°μΈννΌνμμ λνμ¬μ€μ§κ³ΌμΈ μμΉμ μ μ©νλ€λ κ²μ νμκ³Ό μ€ μ§μ΄ 괴리λμ΄ μ‘°μΈννΌμ κ²°κ³Όλ₯Ό κ°μ Έμ€λ κ²½μ° μ€μ§μ΄ μ°μ νλλ‘ νλ€λ κ²μ΄ λ€. | 8470 | null | translation | The application of the principle of substantial taxation to acts of tax evasion means that when there is a discrepancy between form and substance resulting in tax evasion, priority is given to substance. | {} | {} |
pos-18252 | 1 | positive | translation_chunk_internal | 8470 | 0 | translation_chunk | The application of the principle of substantial taxation to acts of tax evasion means that when there | 8470 | 1 | translation_chunk | is a discrepancy between form and substance resulting in tax evasion, priority is given to substance. | {} | {} |
pos-18253 | 1 | positive | sentence_chunk_internal | 8471 | 0 | sentence_chunk | νμ¬ λλ²μ νλ‘μ λ°λ₯΄λ©΄, κ΅μ κ±°λμ κ²½μ°μλ, κ΅μ‘°λ² μ 2μ‘°μ 2 μν μ νλ₯Ό λΆλ¬Ένκ³ , | 8471 | 1 | sentence_chunk | μ€μ§κ³ΌμΈμμΉμ μ μ©νμ¬ κ²½μ μ μ€μ§μ λ°λΌ μ¬κ΅¬μ±λ μ¬μ€κ΄κ³λ₯Ό κΈ°μ΄λ‘ ν μ‘°μΈμ‘°μ½μ μ μ©μ΄ κ°λ₯νλ€. | {} | {} |
pos-18254 | 1 | positive | sentence_translation | 8471 | null | sentence | νμ¬ λλ²μ νλ‘μ λ°λ₯΄λ©΄, κ΅μ κ±°λμ κ²½μ°μλ, κ΅μ‘°λ² μ 2μ‘°μ 2 μν μ νλ₯Ό λΆλ¬Ένκ³ , μ€μ§κ³ΌμΈμμΉμ μ μ©νμ¬ κ²½μ μ μ€μ§μ λ°λΌ μ¬κ΅¬μ±λ μ¬μ€κ΄κ³λ₯Ό κΈ°μ΄λ‘ ν μ‘°μΈμ‘°μ½μ μ μ©μ΄ κ°λ₯νλ€. | 8471 | null | translation | According to the current Supreme Court precedent, in international transactions, it is possible to apply a tax treaty based on facts reconstructed according to economic substance by applying the substantial taxation principle, regardless of before and after the enforcement of Article 2-2 of the Adjustment of Internatio... | {} | {} |
pos-18255 | 1 | positive | translation_chunk_internal | 8471 | 0 | translation_chunk | According to the current Supreme Court precedent, in international transactions, it is possible to apply a tax | 8471 | 1 | translation_chunk | treaty based on facts reconstructed according to economic substance by applying the substantial taxation principle, | {} | {} |
pos-18256 | 1 | positive | translation_chunk_internal | 8471 | 0 | translation_chunk | According to the current Supreme Court precedent, in international transactions, it is possible to apply a tax | 8471 | 2 | translation_chunk | regardless of before and after the enforcement of Article 2-2 of the Adjustment of International Taxation Act. | {} | {} |
pos-18257 | 1 | positive | translation_chunk_internal | 8471 | 1 | translation_chunk | treaty based on facts reconstructed according to economic substance by applying the substantial taxation principle, | 8471 | 2 | translation_chunk | regardless of before and after the enforcement of Article 2-2 of the Adjustment of International Taxation Act. | {} | {} |
pos-18258 | 1 | positive | sentence_chunk_internal | 8472 | 0 | sentence_chunk | λ©μΈμ무μλ₯Ό μ€μ μ μμ΅μλ‘ λͺ
ννκ² κ΄λ¦¬ν μ μκ² λ¨μ λ°λΌ κ·Έλ‘λΆν° | 8472 | 1 | sentence_chunk | νμλλ μΈμ κΈ°λ°μ ν보ν μ μλ€λ μ μμ κ·Έ μλ―Έλ₯Ό μ°Ύμ μ μλ€. | {} | {} |
pos-18259 | 1 | positive | sentence_translation | 8472 | null | sentence | λ©μΈμ무μλ₯Ό μ€μ μ μμ΅μλ‘ λͺ
ννκ² κ΄λ¦¬ν μ μκ² λ¨μ λ°λΌ κ·Έλ‘λΆν° νμλλ μΈμ κΈ°λ°μ ν보ν μ μλ€λ μ μμ κ·Έ μλ―Έλ₯Ό μ°Ύμ μ μλ€. | 8472 | null | translation | The significance can be found in the ability to manage the taxpayer as the actual beneficiary, thereby securing a tax base derived from it. | {} | {} |
pos-18260 | 1 | positive | sentence_translation | 8473 | null | sentence | μμ²λ©μΈμ무μμ μμ²μ§μμ무μ μ¬μ΄μμ λμ μ£Όκ³ λ°λ κ΄κ³λ κΈ°λ³Έμ μΌλ‘ κ³μ½ κΈ°ν λ―Όμ¬λ² κ΄κ³μΌ λΏμ΄λ€. | 8473 | null | translation | The relationship between the taxpayer responsible for withholding and the taxpayer subject to withholding is essentially a contractual or other civil law relationship. | {} | {} |
pos-18261 | 1 | positive | translation_chunk_internal | 8473 | 0 | translation_chunk | The relationship between the taxpayer responsible for withholding and the taxpayer | 8473 | 1 | translation_chunk | subject to withholding is essentially a contractual or other civil law relationship. | {} | {} |
pos-18262 | 1 | positive | sentence_chunk_internal | 8474 | 0 | sentence_chunk | μ΄ λ μΈμ μμ
μΈ‘λ©΄μμ λμΌν μμ²μ§ μμΈμ‘μ μ§μνλ κ²μ΄μ§λ§ μμ²λ©μΈμ무μκ° μ°¨λͺ
μλ‘λΆν° μ€μ | 8474 | 1 | sentence_chunk | μμ΅μλ‘ λ°λκ² λ¨μ λ°λΌ νκΈ λ° μ¬μ§μμ κ΄λ ¨λ κ³Όλν νλ ₯λΉμ©μ΄ λ°μν μ μλ€λ λ¨μ μ΄ μλ€. | {} | {} |
pos-18263 | 1 | positive | sentence_translation | 8474 | null | sentence | μ΄ λ μΈμ μμ
μΈ‘λ©΄μμ λμΌν μμ²μ§ μμΈμ‘μ μ§μνλ κ²μ΄μ§λ§ μμ²λ©μΈμ무μκ° μ°¨λͺ
μλ‘λΆν° μ€μ μμ΅μλ‘ λ°λκ² λ¨μ λ°λΌ νκΈ λ° μ¬μ§μμ κ΄λ ¨λ κ³Όλν νλ ₯λΉμ©μ΄ λ°μν μ μλ€λ λ¨μ μ΄ μλ€. | 8474 | null | translation | At this time, although the same amount of withholding tax is collected in terms of tax revenue, there is a drawback that excessive cooperation costs related to refund and re-collection may arise because of the change of the withholding taxpayer from the nominee to the actual beneficiary. | {} | {} |
pos-18264 | 1 | positive | translation_chunk_internal | 8474 | 0 | translation_chunk | At this time, although the same amount of withholding tax is collected in terms of tax revenue, there is a drawback that excessive cooperation | 8474 | 1 | translation_chunk | costs related to refund and re-collection may arise because of the change of the withholding taxpayer from the nominee to the actual beneficiary. | {} | {} |
pos-18265 | 1 | positive | sentence_translation | 8475 | null | sentence | μν΄λ°©μ§μ무 μ΄νμ μν 'ν μ'λ 보νκ³μ½μλ νΌλ³΄νμ μκΈ°μ μ΄μ΅μ΄ μλλΌ λ³΄νμμ μ΄μ΅μ μν νμλΌκ³ ν κ²μ΄λ€. | 8475 | null | translation | It would be said that the "action" for the fulfillment of the obligation to prevent damage is an act for the benefit of the insurer, not the interests of the policyholder or the insured themselves. | {} | {} |
pos-18266 | 1 | positive | translation_chunk_internal | 8475 | 0 | translation_chunk | It would be said that the "action" for the fulfillment of the obligation to prevent damage is an | 8475 | 1 | translation_chunk | act for the benefit of the insurer, not the interests of the policyholder or the insured themselves. | {} | {} |
pos-18267 | 1 | positive | sentence_translation | 8476 | null | sentence | μκ³ νΌκ³ κ° μ§μΆν λ°©μκ³΅μ¬ λΉμ©μ νΌλ³΄νμ μννΈ λ³΄μλΉμ©μΌλ‘ νΌλ³΄νμμ μ΄μ΅ μΌλ‘ λμκ°λ λΉμ©μ΄λ―λ‘ μν΄λ°©μ§λΉμ©μ΄ μλλ€. | 8476 | null | translation | The waterproofing cost spent by the Plaintiff and Defendant is a cost that returns to the insured's profit as the cost of repairing the insured's apartment, so it is not a loss prevention cost. | {} | {} |
pos-18268 | 1 | positive | translation_chunk_internal | 8476 | 0 | translation_chunk | The waterproofing cost spent by the Plaintiff and Defendant is a cost that returns to the insured's | 8476 | 1 | translation_chunk | profit as the cost of repairing the insured's apartment, so it is not a loss prevention cost. | {} | {} |
pos-18269 | 1 | positive | sentence_translation | 8477 | null | sentence | νΌκ³ λ κ°μ
ν 보νμ 보νκΈμ²κ΅¬λ₯Ό νμκ³ , μ£Όμ₯μ μλμ κ°λ€. | 8477 | null | translation | The Defendant made an insurance claim to the insurance he/she subscribed to, and the claims are as follows. | {} | {} |
pos-18270 | 1 | positive | sentence_translation | 8478 | null | sentence | μ κ³ μ무 μλ°κΈμ‘μ΄ 50μ΅ μμ μ΄κ³Όνλ κ²½μ° ν΄λΉλλ νμ¬ μ²λ²λ λν κ°ννμ¬ λ―Έμ κ³ κΈμ‘μ 20% μ΄νμ λ²κΈμ λΆκ³Όν μ μλ€. | 8478 | null | translation | If the amount of violation of the reporting obligation exceeds KRW 5 billion, the corresponding criminal penalties can be significantly strengthened, and a fine of up to 20% of the unreported amount can be imposed. | {} | {} |
pos-18271 | 1 | positive | translation_chunk_internal | 8478 | 0 | translation_chunk | If the amount of violation of the reporting obligation exceeds KRW 5 billion, the corresponding criminal | 8478 | 1 | translation_chunk | penalties can be significantly strengthened, and a fine of up to 20% of the unreported amount can be imposed. | {} | {} |
pos-18272 | 1 | positive | sentence_chunk_internal | 8479 | 0 | sentence_chunk | μ°λ¦¬λλΌμ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λλ κΈμ΅κΈ°κ΄μ΄ μλ λ©μΈμμκ² μ κ³ μλ¬΄κ° λΆμ¬λλ©°, λνλ―Όκ΅ κ΅λ―Όμ΄ | 8479 | 1 | sentence_chunk | μλ κ±°μ£Όμ λ° λ΄κ΅λ²μΈμ΄ μ κ³ λμμ΄λΌλ μ μμ λ―Έκ΅μ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λμ μ°¨μ΄κ° μλ€. | {} | {} |
pos-18273 | 1 | positive | sentence_translation | 8479 | null | sentence | μ°λ¦¬λλΌμ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λλ κΈμ΅κΈ°κ΄μ΄ μλ λ©μΈμμκ² μ κ³ μλ¬΄κ° λΆμ¬λλ©°, λνλ―Όκ΅ κ΅λ―Όμ΄ μλ κ±°μ£Όμ λ° λ΄κ΅λ²μΈμ΄ μ κ³ λμμ΄λΌλ μ μμ λ―Έκ΅μ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ λμ μ°¨μ΄κ° μλ€. | 8479 | null | translation | The overseas financial account reporting system in Korea differs from that of the United States in several aspects. First, the reporting obligation lies with taxpayers themselves rather than financial institutions, and additionally, the reporting requirement applies to residents and domestic corporations rather than ex... | {} | {} |
pos-18274 | 1 | positive | translation_chunk_internal | 8479 | 0 | translation_chunk | The overseas financial account reporting system in Korea differs from that of the United States in several aspects. | 8479 | 1 | translation_chunk | First, the reporting obligation lies with taxpayers themselves rather than financial institutions, and additionally, | {} | {} |
pos-18275 | 1 | positive | translation_chunk_internal | 8479 | 0 | translation_chunk | The overseas financial account reporting system in Korea differs from that of the United States in several aspects. | 8479 | 2 | translation_chunk | the reporting requirement applies to residents and domestic corporations rather than exclusively Korean nationals. | {} | {} |
pos-18276 | 1 | positive | translation_chunk_internal | 8479 | 1 | translation_chunk | First, the reporting obligation lies with taxpayers themselves rather than financial institutions, and additionally, | 8479 | 2 | translation_chunk | the reporting requirement applies to residents and domestic corporations rather than exclusively Korean nationals. | {} | {} |
pos-18277 | 1 | positive | sentence_chunk_internal | 8480 | 0 | sentence_chunk | μ΄λ² κΈ°κ° λ΄μ μμ§ μ κ³ ν μ¬λμκ²λ κ³Όκ±° μ κ³ μ무 μλ°κ³Ό μΈκΈ λ―Έλ©μ λν κ΄λ ¨ | 8480 | 1 | sentence_chunk | μ²λ²μ λ©΄μ νκ³ , μΈλ² λ° μΈκ΅νκ±°λλ²μ κ°μ°μΈ, κ³Όνλ£, λͺ
λ¨ κ³΅κ°λ λ©΄μ ν΄ μ€λ€. | {} | {} |
pos-18278 | 1 | positive | sentence_translation | 8480 | null | sentence | μ΄λ² κΈ°κ° λ΄μ μμ§ μ κ³ ν μ¬λμκ²λ κ³Όκ±° μ κ³ μ무 μλ°κ³Ό μΈκΈ λ―Έλ©μ λν κ΄λ ¨ μ²λ²μ λ©΄μ νκ³ , μΈλ² λ° μΈκ΅νκ±°λλ²μ κ°μ°μΈ, κ³Όνλ£, λͺ
λ¨ κ³΅κ°λ λ©΄μ ν΄ μ€λ€. | 8480 | null | translation | Those who voluntarily report within this period will be exempted from penalties for violating past reporting obligations and failing to pay taxes, as well as from additional taxes, fines, and disclosure of the list under the tax law and the Foreign Exchange Transaction Act. | {} | {} |
pos-18279 | 1 | positive | translation_chunk_internal | 8480 | 0 | translation_chunk | Those who voluntarily report within this period will be exempted from penalties for violating past reporting obligations and failing to | 8480 | 1 | translation_chunk | pay taxes, as well as from additional taxes, fines, and disclosure of the list under the tax law and the Foreign Exchange Transaction Act. | {} | {} |
pos-18280 | 1 | positive | sentence_chunk_internal | 8481 | 0 | sentence_chunk | μμ§μ κ³ μ λμ μνμΌλ‘ κ·Έλμ ν΄μΈμ μ¨κ²¨μ¨ μλκ³Ό μ¬μ°μ λν΄ μ§μμ μΈ κ³ΌμΈκ° | 8481 | 1 | sentence_chunk | κ°λ₯ν΄μ§λ©΄μ μΈμ μμ±νλ λ¬Όλ‘ μ±μ€ λ©μΈμμμ κ³ΌμΈ ννμ±λ μ κ³ ν μ μμ κ²μ΄λ€. | {} | {} |
pos-18281 | 1 | positive | sentence_translation | 8481 | null | sentence | μμ§μ κ³ μ λμ μνμΌλ‘ κ·Έλμ ν΄μΈμ μ¨κ²¨μ¨ μλκ³Ό μ¬μ°μ λν΄ μ§μμ μΈ κ³ΌμΈκ° κ°λ₯ν΄μ§λ©΄μ μΈμ μμ±νλ λ¬Όλ‘ μ±μ€ λ©μΈμμμ κ³ΌμΈ ννμ±λ μ κ³ ν μ μμ κ²μ΄λ€. | 8481 | null | translation | With the implementation of the voluntary reporting system, the continuous taxation of income and property that have been concealed abroad will become feasible, thereby not only increasing tax revenue but also improving tax fairness with honest taxpayers. | {} | {} |
pos-18282 | 1 | positive | translation_chunk_internal | 8481 | 0 | translation_chunk | With the implementation of the voluntary reporting system, the continuous taxation of income and property that have been concealed | 8481 | 1 | translation_chunk | abroad will become feasible, thereby not only increasing tax revenue but also improving tax fairness with honest taxpayers. | {} | {} |
pos-18283 | 1 | positive | sentence_chunk_internal | 8482 | 0 | sentence_chunk | μΈκ΅μ μ‘°μΈ μ±κΆ μ λν μ¬λ‘ λ―Έκ΅ μ²΄λ©μ¬μ°μΈ μ λν λ°°κ²½ λ―Έκ΅μμ μ²μ μμλ | 8482 | 1 | sentence_chunk | μ‘°μΈ μ±κΆμ μ λνλ 1990λ
λ λ§μ κΈμ΅μκΈ°λ‘ μΈνμ¬ λ
ΌμλκΈ° μμνμλ€κ³ νλ€. | {} | {} |
pos-18284 | 1 | positive | sentence_translation | 8482 | null | sentence | μΈκ΅μ μ‘°μΈ μ±κΆ μ λν μ¬λ‘ λ―Έκ΅ μ²΄λ©μ¬μ°μΈ μ λν λ°°κ²½ λ―Έκ΅μμ μ²μ μμλ μ‘°μΈ μ±κΆμ μ λνλ 1990λ
λ λ§μ κΈμ΅μκΈ°λ‘ μΈνμ¬ λ
ΌμλκΈ° μμνμλ€κ³ νλ€. | 8482 | null | translation | Foreign Cases of Securitization of Tax Bonds Background of US Delinquent Property Tax Securitization: The securitization of tax bonds, which first began in the United States, began to be discussed because of the financial crisis in the late 1990s. | {} | {} |
pos-18285 | 1 | positive | translation_chunk_internal | 8482 | 0 | translation_chunk | Foreign Cases of Securitization of Tax Bonds Background of US Delinquent Property Tax Securitization: The securitization of | 8482 | 1 | translation_chunk | tax bonds, which first began in the United States, began to be discussed because of the financial crisis in the late 1990s. | {} | {} |
pos-18286 | 1 | positive | sentence_translation | 8483 | null | sentence | BEPS project Action 15λ μμκ° μ‘°μΈμ‘°μ½μ 보μνκΈ° μν λ€μκ° μ΄νμλ¨μ κ°λ°μ κ·Έ λ΄μ©μΌλ‘ νλ€. | 8483 | null | translation | The content of BEPS project Action 15 focuses on the development of multilateral implementation measures to complement bilateral tax treaties. | {} | {} |
pos-18287 | 1 | positive | sentence_chunk_internal | 8484 | 0 | sentence_chunk | BEPS projectκ° μ‘°μΈμ‘°μ½μ λ―ΈμΉλ μν₯ Action 15κ° μ‘°μΈμ‘°μ½μ λ―ΈμΉλ μν₯ μ°λ¦¬λλΌλ 2015λ
| 8484 | 1 | sentence_chunk | 8μ νμ¬ 85κ°κ΅κ³Ό μ‘°μΈμ‘°μ½μ 체결νμ¬ λ°ν¨ μ€μ μμΌλ©°, μ΄λ€ λͺ¨λ μ‘°μΈμ‘°μ½λ€μ΄ μ 보κ΅νκ·μ μ ν¬ν¨νκ³ μλ€. | {} | {} |
pos-18288 | 1 | positive | sentence_translation | 8484 | null | sentence | BEPS projectκ° μ‘°μΈμ‘°μ½μ λ―ΈμΉλ μν₯ Action 15κ° μ‘°μΈμ‘°μ½μ λ―ΈμΉλ μν₯ μ°λ¦¬λλΌλ 2015λ
8μ νμ¬ 85κ°κ΅κ³Ό μ‘°μΈμ‘°μ½μ 체결νμ¬ λ°ν¨ μ€μ μμΌλ©°, μ΄λ€ λͺ¨λ μ‘°μΈμ‘°μ½λ€μ΄ μ 보κ΅νκ·μ μ ν¬ν¨νκ³ μλ€. | 8484 | null | translation | The impact of the BEPS project on tax treaties and the impact of Action 15 on tax treaties: As of August 2015, Korea has signed tax treaties with 85 countries, which are currently in effect, and all of these tax treaties include provisions for information exchange. | {} | {} |
pos-18289 | 1 | positive | translation_chunk_internal | 8484 | 0 | translation_chunk | The impact of the BEPS project on tax treaties and the impact of Action 15 on tax treaties: As of August 2015, Korea has signed tax | 8484 | 1 | translation_chunk | treaties with 85 countries, which are currently in effect, and all of these tax treaties include provisions for information exchange. | {} | {} |
pos-18290 | 1 | positive | sentence_translation | 8485 | null | sentence | λ€μκ° μ΄νμλ¨μ μ μν κ°μ μ νμμ±μ λ°μνλ κ΅μ μ‘°μΈ λ¬Έμ μ νμ μ μΈ μ κ·Όλ°©λ²μ μ 곡ν μ μμ κ²μ΄λ€. | 8485 | null | translation | Multilateral implementation measures could offer an innovative approach to addressing international tax issues, reflecting the urgency for swift reform. | {} | {} |
pos-18291 | 1 | positive | sentence_chunk_internal | 8486 | 0 | sentence_chunk | μ 체μ½κ΅μ΄ κ°λ³μ μΌλ‘ 체결νλ μ‘°μΈμ‘°μ½μ OECD λͺ¨λΈμ‘°μΈμ‘°μ½ κ·μ μ κΈ°λ°μΌλ‘ νκ³ μκ³ | 8486 | 1 | sentence_chunk | κ΄λ ¨ κ°μ λ΄μ©μ μλ§μ μμκ° μ‘°μΈμ‘°μ½μ κ°μ ν¨μΌλ‘μ¨ μμκ° μ‘°μΈμ‘°μ½μ λ°μλμ΄μΌ νλ€. | {} | {} |
pos-18292 | 1 | positive | sentence_translation | 8486 | null | sentence | μ 체μ½κ΅μ΄ κ°λ³μ μΌλ‘ 체결νλ μ‘°μΈμ‘°μ½μ OECD λͺ¨λΈμ‘°μΈμ‘°μ½ κ·μ μ κΈ°λ°μΌλ‘ νκ³ μκ³ κ΄λ ¨ κ°μ λ΄μ©μ μλ§μ μμκ° μ‘°μΈμ‘°μ½μ κ°μ ν¨μΌλ‘μ¨ μμκ° μ‘°μΈμ‘°μ½μ λ°μλμ΄μΌ νλ€. | 8486 | null | translation | The tax treaties concluded individually by the two Contracting States should be based on the provisions of the OECD Model Tax Treaty, and any relevant revisions should be incorporated into the bilateral tax treaties through the revision of numerous bilateral tax treaties. | {} | {} |
pos-18293 | 1 | positive | translation_chunk_internal | 8486 | 0 | translation_chunk | The tax treaties concluded individually by the two Contracting States should be based on the provisions of the OECD Model Tax Treaty, and | 8486 | 1 | translation_chunk | any relevant revisions should be incorporated into the bilateral tax treaties through the revision of numerous bilateral tax treaties. | {} | {} |
pos-18294 | 1 | positive | sentence_chunk_internal | 8487 | 0 | sentence_chunk | μΈκ΅μ κ²½μ°μλ 체λ©μ‘°μΈ μ±κΆ μΈμλ μ₯λ λ°μ μ‘°μΈ μ±κΆμ λμμΌλ‘ λ
Όμνκ³ μμΌλ©° | 8487 | 1 | sentence_chunk | κ·Έμ λνμ¬ μ‘°μΈμ μμ±μ λΆκ³Όν μΈμ‘곡μ μ μ λνλ κ·Έ λμμ ν¬ν¨νμ¬ λ
Όμνκ³ μλ€. | {} | {} |
pos-18295 | 1 | positive | sentence_translation | 8487 | null | sentence | μΈκ΅μ κ²½μ°μλ 체λ©μ‘°μΈ μ±κΆ μΈμλ μ₯λ λ°μ μ‘°μΈ μ±κΆμ λμμΌλ‘ λ
Όμνκ³ μμΌλ©° κ·Έμ λνμ¬ μ‘°μΈμ μμ±μ λΆκ³Όν μΈμ‘곡μ μ μ λνλ κ·Έ λμμ ν¬ν¨νμ¬ λ
Όμνκ³ μλ€. | 8487 | null | translation | In foreign countries, discussions are underway regarding not only delinquent tax bonds but also future tax bonds, and furthermore, the securitization of tax credits, which are considered a mere attribute of tax, is also being included in the subject of discussion. | {} | {} |
pos-18296 | 1 | positive | translation_chunk_internal | 8487 | 0 | translation_chunk | In foreign countries, discussions are underway regarding not only delinquent tax bonds but also future tax bonds, and furthermore, | 8487 | 1 | translation_chunk | the securitization of tax credits, which are considered a mere attribute of tax, is also being included in the subject of discussion. | {} | {} |
pos-18297 | 1 | positive | sentence_translation | 8488 | null | sentence | μ΄λ€ μ°κ΅¬μ¬λ‘μμλ μ°μ μ‘°μΈμ§μμ
무μ λ―Όκ°μνμ μ€μ μ λκ³ , κ·Έμ λΆμμ κ²ν μ¬νμΌλ‘ μ‘°μΈ μ±κΆμ μ λνλ₯Ό λ
Όνκ³ μλ€. | 8488 | null | translation | In these research cases, the primary focus is on the privatization of tax collection work, with the liquidity of tax bonds being discussed as a secondary consideration. | {} | {} |
pos-18298 | 1 | positive | translation_chunk_internal | 8488 | 0 | translation_chunk | In these research cases, the primary focus is on the privatization of tax collection | 8488 | 1 | translation_chunk | work, with the liquidity of tax bonds being discussed as a secondary consideration. | {} | {} |
pos-18299 | 1 | positive | sentence_translation | 8489 | null | sentence | μ λμ μΌλ‘ μμ μΈκ΅μ μμ λΉμΆμ΄λ³΄λ©΄ μ‘°λ§κ° κ΅λ΄μμλ λ€μν ννλ‘ λμ
λ
Όμκ° μμ κ²μΌλ‘ νλ¨λλ€. | 8489 | null | translation | Considering the advanced examples of foreign countries, it is anticipated that there will soon be discussions on the introduction of various forms in Korea. | {} | {} |
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