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-19000 | 1 | positive | translation_chunk_internal | 8781 | 0 | translation_chunk | The application examples of the 'substantial taxation principle on the contents of transactions' | 8781 | 1 | translation_chunk | can also be found in the cases of major countries that have adopted Islamic finance. | {} | {} |
pos-19001 | 1 | positive | sentence_chunk_internal | 8782 | 0 | sentence_chunk | μκ΅, λ§λ μ΄μμ, μμΌλλ λ±μ μ΄μλ₯Ό κΈμ§νκ³ μλ μ΄μ¬λλ²μ μ΄μ¬λ κΈμ΅μμ μ΄μλ₯Ό μμνλ λμ 곡λμ¬μ
μ | 8782 | 1 | sentence_chunk | μμνκ³ κ΄λ ¨ μμ΅μ λΆλ°°νκ±°λ μνκ±°λλ₯Ό μλ°νμ¬ λ°μμν€λ μλμ κ³ΌμΈ λͺ©μ μ λμΆλ‘ μ·¨κΈνλ€κ³ κ·μ ν κ³ μλ€. | {} | {} |
pos-19002 | 1 | positive | sentence_translation | 8782 | null | sentence | μκ΅, λ§λ μ΄μμ, μμΌλλ λ±μ μ΄μλ₯Ό κΈμ§νκ³ μλ μ΄μ¬λλ²μ μ΄μ¬λ κΈμ΅μμ μ΄μλ₯Ό μμνλ λμ 곡λμ¬μ
μ μμνκ³ κ΄λ ¨ μμ΅μ λΆλ°°νκ±°λ μνκ±°λλ₯Ό μλ°νμ¬ λ°μμν€λ μλμ κ³ΌμΈ λͺ©μ μ λμΆλ‘ μ·¨κΈνλ€κ³ κ·μ ν κ³ μλ€. | 8782 | null | translation | The UK, Malaysia, and Ireland have regulations that, under Islamic law, prohibit interest, treating income generated from joint businesses, related gains and losses distribution, or product transactions as loans for tax purposes instead of receiving interest from Islamic finance. | {} | {} |
pos-19003 | 1 | positive | translation_chunk_internal | 8782 | 0 | translation_chunk | The UK, Malaysia, and Ireland have regulations that, under Islamic law, prohibit interest, treating income generated from joint businesses, | 8782 | 1 | translation_chunk | related gains and losses distribution, or product transactions as loans for tax purposes instead of receiving interest from Islamic finance. | {} | {} |
pos-19004 | 1 | positive | sentence_chunk_internal | 8783 | 0 | sentence_chunk | μ΄λ μ΄μ¬λ κΈμ΅ κ±°λκ° μΈκ΄μμΌλ‘λ λ°°λΉ λλ μλμλ λ±μ΄ λ°μν κ²κ³Ό κ°μ νμμ μ·¨νκ³ | 8783 | 1 | sentence_chunk | μμΌλ κ΄λ ¨ κ±°λμ μ€μ§μ νλ¨νμ¬ λ³Ό λ μκΈμ λμΆμ ν΄λΉνλ―λ‘ μ΄μμλμΌλ‘ κ³ΌμΈνλ€λ κ²μ΄λ€. | {} | {} |
pos-19005 | 1 | positive | sentence_translation | 8783 | null | sentence | μ΄λ μ΄μ¬λ κΈμ΅ κ±°λκ° μΈκ΄μμΌλ‘λ λ°°λΉ λλ μλμλ λ±μ΄ λ°μν κ²κ³Ό κ°μ νμμ μ·¨νκ³ μμΌλ κ΄λ ¨ κ±°λμ μ€μ§μ νλ¨νμ¬ λ³Ό λ μκΈμ λμΆμ ν΄λΉνλ―λ‘ μ΄μμλμΌλ‘ κ³ΌμΈνλ€λ κ²μ΄λ€. | 8783 | null | translation | This means that Islamic financial transactions may appear to be in the form of dividends or capital gains, but they are actually considered as loans of funds and are therefore taxed as interest income. | {} | {} |
pos-19006 | 1 | positive | translation_chunk_internal | 8783 | 0 | translation_chunk | This means that Islamic financial transactions may appear to be in the form of dividends or capital | 8783 | 1 | translation_chunk | gains, but they are actually considered as loans of funds and are therefore taxed as interest income. | {} | {} |
pos-19007 | 1 | positive | sentence_chunk_internal | 8784 | 0 | sentence_chunk | νν μΈλ²μ μ΄μ¬λ κΈμ΅ μνμ λν μλ¬΄λ° κ·μ μ΄ μ‘΄μ¬νμ§ μμ μΈλ¬΄μ λΆνμ€μ±μ΄ μ‘΄μ¬νλ―λ‘ | 8784 | 1 | sentence_chunk | μ΄λ₯Ό ν΄μνκΈ° μν΄μλ μ°μ μ μΌλ‘ μ΄μ¬λ κΈμ΅μ λν μ μ κ·μ μ μ μ€ν νμκ° μλ€. | {} | {} |
pos-19008 | 1 | positive | sentence_translation | 8784 | null | sentence | νν μΈλ²μ μ΄μ¬λ κΈμ΅ μνμ λν μλ¬΄λ° κ·μ μ΄ μ‘΄μ¬νμ§ μμ μΈλ¬΄μ λΆνμ€μ±μ΄ μ‘΄μ¬νλ―λ‘ μ΄λ₯Ό ν΄μνκΈ° μν΄μλ μ°μ μ μΌλ‘ μ΄μ¬λ κΈμ΅μ λν μ μ κ·μ μ μ μ€ν νμκ° μλ€. | 8784 | null | translation | Due to the absence of any regulations on Islamic financial products in the current tax law, there is tax uncertainty, therefore, it is necessary to first establish a new definition of Islamic finance in order to address this issue. | {} | {} |
pos-19009 | 1 | positive | translation_chunk_internal | 8784 | 0 | translation_chunk | Due to the absence of any regulations on Islamic financial products in the current tax law, there is tax uncertainty, | 8784 | 1 | translation_chunk | therefore, it is necessary to first establish a new definition of Islamic finance in order to address this issue. | {} | {} |
pos-19010 | 1 | positive | sentence_translation | 8785 | null | sentence | Hedqvist Caseμμλ μκ΅κ³Ό νλ¨ κ²°λ‘ μμμλ λμΌνμ§λ§, κ·Έ κ·Όκ±° μ΄μ μμλ λ€λ₯Έ μ κ·Όμ νμλ€. | 8785 | null | translation | In the Hedqvist Case, although the judgment conclusions are the same as the United Kingdom, a different approach was taken in terms of the reasons for its grounds. | {} | {} |
pos-19011 | 1 | positive | translation_chunk_internal | 8785 | 0 | translation_chunk | In the Hedqvist Case, although the judgment conclusions are the same as the United | 8785 | 1 | translation_chunk | Kingdom, a different approach was taken in terms of the reasons for its grounds. | {} | {} |
pos-19012 | 1 | positive | sentence_translation | 8786 | null | sentence | λΆκ°κ°μΉμΈ κ³ΌμΈμ κ΄λ ¨λ λ
Όμλ₯Ό μ΄μ΄κ° λ° μλ€. | 8786 | null | translation | Discussions regarding the taxation of value-added tax (VAT) have been ongoing. | {} | {} |
pos-19013 | 1 | positive | sentence_chunk_internal | 8787 | 0 | sentence_chunk | λΉνΈμ½μΈμ μ ν΅μ¦κΆμΌλ‘ 보λ κ²½μ°μλ EU VAT Directive Article | 8787 | 1 | sentence_chunk | 135(d)μμμ λ©΄μΈ κ±°λ λμμΈ μ ν΅μ¦κΆμ ν΄λΉλ μ μλ€κ³ 보μλ€. | {} | {} |
pos-19014 | 1 | positive | sentence_translation | 8787 | null | sentence | λΉνΈμ½μΈμ μ ν΅μ¦κΆμΌλ‘ 보λ κ²½μ°μλ EU VAT Directive Article 135(d)μμμ λ©΄μΈ κ±°λ λμμΈ μ ν΅μ¦κΆμ ν΄λΉλ μ μλ€κ³ 보μλ€. | 8787 | null | translation | In considering Bitcoin as a tradable security, it was deemed that it could fall under the category of tax-exempt transactions for tradable securities as outlined in Article 135(d) of the EU VAT Directive. | {} | {} |
pos-19015 | 1 | positive | translation_chunk_internal | 8787 | 0 | translation_chunk | In considering Bitcoin as a tradable security, it was deemed that it could fall under the category of | 8787 | 1 | translation_chunk | tax-exempt transactions for tradable securities as outlined in Article 135(d) of the EU VAT Directive. | {} | {} |
pos-19016 | 1 | positive | sentence_translation | 8788 | null | sentence | μ€μ λ‘ λ°μνμ§λ μμμ§λ§ λ°μνμμΌλ¦¬λΌκ³ ν©λ¦¬μ μΌλ‘ μ견λλ λ©μΈμμ νμλ₯Ό μΆμΈ‘νλ κ²μ λΆκ³ΌνκΈ° λλ¬Έμ λ
Όμμ μ¬μ§λ μλ€. | 8788 | null | translation | There is room for debate because it is merely a guess of the taxpayer's behavior that did not actually occur but is reasonably predicted to have occurred. | {} | {} |
pos-19017 | 1 | positive | sentence_chunk_internal | 8789 | 0 | sentence_chunk | μ°λ°©λ²μμ British American Tobaccoμ¬κ±΄μ μ μ§λ°°μ μΈ λͺ©μ μ κ²°μ | 8789 | 1 | sentence_chunk | μ¬λΆλ μ€μ μ€νλ κ³νκ³Ό κ°μ λ λ°λμ¬μ€μ λΉκ΅ν¨μΌ λ‘μ¨ μ΄λ£¨μ΄μ§λ€κ³ νμνμλ€. | {} | {} |
pos-19018 | 1 | positive | sentence_translation | 8789 | null | sentence | μ°λ°©λ²μμ British American Tobaccoμ¬κ±΄μ μ μ§λ°°μ μΈ λͺ©μ μ κ²°μ μ¬λΆλ μ€μ μ€νλ κ³νκ³Ό κ°μ λ λ°λμ¬μ€μ λΉκ΅ν¨μΌ λ‘μ¨ μ΄λ£¨μ΄μ§λ€κ³ νμνμλ€. | 8789 | null | translation | The federal court ruled that in the British American Tobacco case, the decision of the dominant purpose was made by comparing the actual implemented plan with the assumed opposite facts. | {} | {} |
pos-19019 | 1 | positive | translation_chunk_internal | 8789 | 0 | translation_chunk | The federal court ruled that in the British American Tobacco case, the decision of the dominant | 8789 | 1 | translation_chunk | purpose was made by comparing the actual implemented plan with the assumed opposite facts. | {} | {} |
pos-19020 | 1 | positive | sentence_chunk_internal | 8790 | 0 | sentence_chunk | 첫 λ¨κ³μμ νμ λ κ³νμ΄ μ€νλμ§ μμ κ²½μ°λ₯Ό κ°μ ν ν, μ€μ μ΄λ£¨μ΄μ§ κ³ν λλ | 8790 | 1 | sentence_chunk | κ±°λμ λΉκ΅ νμ¬ μ‘°μΈννμ λ°μμ¬λΆ, λ λ°μν κ²½μ°μ μ‘°μΈννμ μ‘μλ₯Ό κ²°μ νλ κ²μ΄λ€. | {} | {} |
pos-19021 | 1 | positive | sentence_translation | 8790 | null | sentence | 첫 λ¨κ³μμ νμ λ κ³νμ΄ μ€νλμ§ μμ κ²½μ°λ₯Ό κ°μ ν ν, μ€μ μ΄λ£¨μ΄μ§ κ³ν λλ κ±°λμ λΉκ΅ νμ¬ μ‘°μΈννμ λ°μμ¬λΆ, λ λ°μν κ²½μ°μ μ‘°μΈννμ μ‘μλ₯Ό κ²°μ νλ κ²μ΄λ€. | 8790 | null | translation | After assuming that the plan determined in the first step has not been implemented, it is compared with the actual plan or transaction to determine whether the tax benefit has occurred and, if so, the amount of tax benefit. | {} | {} |
pos-19022 | 1 | positive | translation_chunk_internal | 8790 | 0 | translation_chunk | After assuming that the plan determined in the first step has not been implemented, it is compared with the actual | 8790 | 1 | translation_chunk | plan or transaction to determine whether the tax benefit has occurred and, if so, the amount of tax benefit. | {} | {} |
pos-19023 | 1 | positive | sentence_chunk_internal | 8791 | 0 | sentence_chunk | β Article 135(d)μ ν΄λΉλλ €κ³ νλ©΄, ν΅νμμ βνμλ μ‘΄μ¬βμ ν΄λΉλμ΄μΌ νλλ°, | 8791 | 1 | sentence_chunk | λΉνΈμ½μΈ λ± κ°μννμ κ΄ν κΆλ¦¬μ λν λ¬Έμ κ° μλκ³ , λΉνΈμ½μΈ κ·Έ μ체λ₯Ό λ€λ£¨κ³ μλ€. | {} | {} |
pos-19024 | 1 | positive | sentence_translation | 8791 | null | sentence | β Article 135(d)μ ν΄λΉλλ €κ³ νλ©΄, ν΅νμμ βνμλ μ‘΄μ¬βμ ν΄λΉλμ΄μΌ νλλ°, λΉνΈμ½μΈ λ± κ°μννμ κ΄ν κΆλ¦¬μ λν λ¬Έμ κ° μλκ³ , λΉνΈμ½μΈ κ·Έ μ체λ₯Ό λ€λ£¨κ³ μλ€. | 8791 | null | translation | (1) To be subject to Article 135(d), a transaction must pertain to a "derivative existence" within a currency, but it does not concern the issue of rights to virtual currency, such as Bitcoin, rather it deals directly with bitcoin itself. | {} | {} |
pos-19025 | 1 | positive | translation_chunk_internal | 8791 | 0 | translation_chunk | (1) To be subject to Article 135(d), a transaction must pertain to a "derivative existence" within a currency, but it | 8791 | 1 | translation_chunk | does not concern the issue of rights to virtual currency, such as Bitcoin, rather it deals directly with bitcoin itself. | {} | {} |
pos-19026 | 1 | positive | sentence_translation | 8792 | null | sentence | Juliane Kokott λ²λ¬΄κ΄μ κ²ν λ³΄κ³ μμμλ λ€μκ³Ό κ°μ λ κ°μ§ μ΄μ λ₯Ό λ€μ΄μ μμΈνκ² μ€λͺ
νκ³ μλ€. | 8792 | null | translation | The review report by Juliane Kokott provides a detailed explanation for the following two reasons. | {} | {} |
pos-19027 | 1 | positive | sentence_chunk_internal | 8793 | 0 | sentence_chunk | λΉκ±°μ£Όμλ μλμΈλ² μ 119μ‘°μ λ°λΌ, μΈκ΅λ²μΈμ λ²μΈμΈλ² μ 93μ‘°μ λ°λΌ κ΅λ΄ μμ²μμ λ°μν | 8793 | 1 | sentence_chunk | μλμ λν΄μ λ©μΈμ무λ₯Ό μ§λλ°, μ΄ κ²½μ° μμ²μ§μμ λκ° κ·Έ μμλ₯Ό κ°μ§λ€κ³ ν μ μλ€. | {} | {} |
pos-19028 | 1 | positive | sentence_translation | 8793 | null | sentence | λΉκ±°μ£Όμλ μλμΈλ² μ 119μ‘°μ λ°λΌ, μΈκ΅λ²μΈμ λ²μΈμΈλ² μ 93μ‘°μ λ°λΌ κ΅λ΄ μμ²μμ λ°μν μλμ λν΄μ λ©μΈμ무λ₯Ό μ§λλ°, μ΄ κ²½μ° μμ²μ§μμ λκ° κ·Έ μμλ₯Ό κ°μ§λ€κ³ ν μ μλ€. | 8793 | null | translation | Non-residents are required to pay taxes on income generated from domestic sources in accordance with Article 119 of the Income Tax Act, while foreign corporations are subject to tax obligations under Article 93 of the Corporate Tax Act, making the withholding system particularly significant. | {} | {} |
pos-19029 | 1 | positive | translation_chunk_internal | 8793 | 0 | translation_chunk | Non-residents are required to pay taxes on income generated from domestic sources in accordance with Article 119 of the Income Tax Act, while foreign | 8793 | 1 | translation_chunk | corporations are subject to tax obligations under Article 93 of the Corporate Tax Act, making the withholding system particularly significant. | {} | {} |
pos-19030 | 1 | positive | sentence_chunk_internal | 8794 | 0 | sentence_chunk | κ·Έλ λ€λ©΄ μ¬μ
μκ° λ€λ₯Έ μ¬μ
μμκ² μ¬ν λλ μ©μμ 곡κΈλ°κ³ λκ°λ‘ λΉνΈ μ½μΈ λ± κ°μννλ₯Ό μ§κΈνλ | 8794 | 1 | sentence_chunk | κ²½μ°μλ μ΄λ»κ² μ²λ¦¬ν κ² μΈμ§λ λ κ°μ§ κ΅λ©΄μΌλ‘ λλμ΄ λ³΄κ³ νλΉν λ°©ν₯μ μ°ΎμμΌ νλ λΆλΆμ΄λ€. | {} | {} |
pos-19031 | 1 | positive | sentence_translation | 8794 | null | sentence | κ·Έλ λ€λ©΄ μ¬μ
μκ° λ€λ₯Έ μ¬μ
μμκ² μ¬ν λλ μ©μμ 곡κΈλ°κ³ λκ°λ‘ λΉνΈ μ½μΈ λ± κ°μννλ₯Ό μ§κΈνλ κ²½μ°μλ μ΄λ»κ² μ²λ¦¬ν κ² μΈμ§λ λ κ°μ§ κ΅λ©΄μΌλ‘ λλμ΄ λ³΄κ³ νλΉν λ°©ν₯μ μ°ΎμμΌ νλ λΆλΆμ΄λ€. | 8794 | null | translation | If a business operator receives goods or services from another business operator and pays virtual currency such as Bitcoin in return, it is necessary to consider and find a valid direction by dividing it into two aspects. | {} | {} |
pos-19032 | 1 | positive | translation_chunk_internal | 8794 | 0 | translation_chunk | If a business operator receives goods or services from another business operator and pays virtual currency such | 8794 | 1 | translation_chunk | as Bitcoin in return, it is necessary to consider and find a valid direction by dividing it into two aspects. | {} | {} |
pos-19033 | 1 | positive | sentence_chunk_internal | 8795 | 0 | sentence_chunk | λλ μ©μμ 곡κΈλ°λ κ²½μ°λΌ νλ€λ©΄, μ¬ν λλ μ©μμ 곡κΈνλ μ¬μ
μ μΈ‘μμ | 8795 | 1 | sentence_chunk | νμ°λ νμ€ ν΅νμ κ°μΉμ λ°λΌ λΆκ°κ°μΉμΈ κ³ΌμΈνμ€μ κ³μ°νλ λ°©ν₯μ΄ νλΉνλ€. | {} | {} |
pos-19034 | 1 | positive | sentence_translation | 8795 | null | sentence | λλ μ©μμ 곡κΈλ°λ κ²½μ°λΌ νλ€λ©΄, μ¬ν λλ μ©μμ 곡κΈνλ μ¬μ
μ μΈ‘μμ νμ°λ νμ€ ν΅νμ κ°μΉμ λ°λΌ λΆκ°κ°μΉμΈ κ³ΌμΈνμ€μ κ³μ°νλ λ°©ν₯μ΄ νλΉνλ€. | 8795 | null | translation | Alternatively, if it is a case of receiving goods or services, it is reasonable to calculate the VAT tax base based on the value of the actual currency converted by the business operator supplying the goods or services. | {} | {} |
pos-19035 | 1 | positive | translation_chunk_internal | 8795 | 0 | translation_chunk | Alternatively, if it is a case of receiving goods or services, it is reasonable to calculate the VAT tax base | 8795 | 1 | translation_chunk | based on the value of the actual currency converted by the business operator supplying the goods or services. | {} | {} |
pos-19036 | 1 | positive | sentence_translation | 8796 | null | sentence | μ¬μ
μκ° λ€λ₯Έ μ¬μ
μμκ² μ¬ν λλ μ©μμ 곡κΈλ°μ κ±°λλ λΉμ°νκ² λΆκ°κ°μΉμΈ κ³ΌμΈκ° μ΄λ£¨μ΄μ ΈμΌ νλ κ±°λμ ν΄λΉλλ€. | 8796 | null | translation | A transaction in which one business operator supplies goods or services to another business operator is considered a transaction that must be subject to VAT taxation. | {} | {} |
pos-19037 | 1 | positive | translation_chunk_internal | 8796 | 0 | translation_chunk | A transaction in which one business operator supplies goods or services to another | 8796 | 1 | translation_chunk | business operator is considered a transaction that must be subject to VAT taxation. | {} | {} |
pos-19038 | 1 | positive | sentence_chunk_internal | 8797 | 0 | sentence_chunk | νμ§λ§ μ¬μ
μκ° μ¬ν λλ μ©μ μ 곡κΈλ°κΈ° μνμ¬ λΉνΈμ½μΈ λ± κ°μννλ₯Ό λ€λ₯Έ μ¬μ
μμκ² | 8797 | 1 | sentence_chunk | μ 곡ν κ²½μ°μλ νν 체κ³λλ‘ μ κ·Όνμλ©΄ λ κ°μ§ λ°©ν₯μΌλ‘ ν΄μνλ κ²μ΄ κ°λ₯νλ€. | {} | {} |
pos-19039 | 1 | positive | sentence_translation | 8797 | null | sentence | νμ§λ§ μ¬μ
μκ° μ¬ν λλ μ©μ μ 곡κΈλ°κΈ° μνμ¬ λΉνΈμ½μΈ λ± κ°μννλ₯Ό λ€λ₯Έ μ¬μ
μμκ² μ 곡ν κ²½μ°μλ νν 체κ³λλ‘ μ κ·Όνμλ©΄ λ κ°μ§ λ°©ν₯μΌλ‘ ν΄μνλ κ²μ΄ κ°λ₯νλ€. | 8797 | null | translation | However, if a business operator provides virtual currency such as Bitcoin to another business operator to receive goods or services, there are two possible interpretations if approached according to the current system. | {} | {} |
pos-19040 | 1 | positive | translation_chunk_internal | 8797 | 0 | translation_chunk | However, if a business operator provides virtual currency such as Bitcoin to another business operator to | 8797 | 1 | translation_chunk | receive goods or services, there are two possible interpretations if approached according to the current system. | {} | {} |
pos-19041 | 1 | positive | sentence_chunk_internal | 8798 | 0 | sentence_chunk | κ΅μ μ‘°μΈ λΆμΌμμ κ°μ₯ μ€μν μ΄μλ λ°λ‘ OECD BEPS (Base Erosion and Profit | 8798 | 1 | sentence_chunk | Shift) νλ‘μ νΈ μ΅μ’
λ³΄κ³ μμ λ³΄κ³ μλ₯Ό λλ¬μΌ κ° κ΅μ λμλ°©μ λ§λ ¨μ΄λΌκ³ ν μ μλ€. | {} | {} |
pos-19042 | 1 | positive | sentence_translation | 8798 | null | sentence | κ΅μ μ‘°μΈ λΆμΌμμ κ°μ₯ μ€μν μ΄μλ λ°λ‘ OECD BEPS (Base Erosion and Profit Shift) νλ‘μ νΈ μ΅μ’
λ³΄κ³ μμ λ³΄κ³ μλ₯Ό λλ¬μΌ κ° κ΅μ λμλ°©μ λ§λ ¨μ΄λΌκ³ ν μ μλ€. | 8798 | null | translation | The most important issue in the field of international taxation is the final report of the OECD BEPS (Base Erosion and Profit Shift) Project and the preparation of each country's response plan surrounding the report. | {} | {} |
pos-19043 | 1 | positive | translation_chunk_internal | 8798 | 0 | translation_chunk | The most important issue in the field of international taxation is the final report of the OECD BEPS (Base | 8798 | 1 | translation_chunk | Erosion and Profit Shift) Project and the preparation of each country's response plan surrounding the report. | {} | {} |
pos-19044 | 1 | positive | sentence_chunk_internal | 8799 | 0 | sentence_chunk | μ¦ BEPS νλ‘μ νΈλ κ²½κ³ΌμΈκ΅μΌλ‘ μ΄μ λκ±°λ μ¬λΌμ‘λ κ³ΌμΈμλμ μ€μ§μ μΈ κ²½μ νλ | 8799 | 1 | sentence_chunk | λ° κ°μΉ μ°½μΆνλμ΄ μΌμ΄λ¬λ μμ²μ§κ΅ λλ κ±°μ£Ό μ§κ΅μΌλ‘ 볡μνλλ° κ·Έ λͺ©μ μ΄ μλ€. | {} | {} |
pos-19045 | 1 | positive | sentence_translation | 8799 | null | sentence | μ¦ BEPS νλ‘μ νΈλ κ²½κ³ΌμΈκ΅μΌλ‘ μ΄μ λκ±°λ μ¬λΌμ‘λ κ³ΌμΈμλμ μ€μ§μ μΈ κ²½μ νλ λ° κ°μΉ μ°½μΆνλμ΄ μΌμ΄λ¬λ μμ²μ§κ΅ λλ κ±°μ£Ό μ§κ΅μΌλ‘ 볡μνλλ° κ·Έ λͺ©μ μ΄ μλ€. | 8799 | null | translation | In other words, the purpose of the BEPS project is to restore taxable income that has been transferred or disappeared to a transitional tax country to the source country or country of residence where actual economic and value creation activities took place. | {} | {} |
pos-19046 | 1 | positive | translation_chunk_internal | 8799 | 0 | translation_chunk | In other words, the purpose of the BEPS project is to restore taxable income that has been transferred or disappeared to a | 8799 | 1 | translation_chunk | transitional tax country to the source country or country of residence where actual economic and value creation activities took place. | {} | {} |
pos-19047 | 1 | positive | sentence_chunk_internal | 8800 | 0 | sentence_chunk | λ³Έ λ
Όλ¬Έμμλ λΉνΈμ½μΈ λ± κ°μννμ κ΄λ ¨λ κ±°λμ νΉμ§κ³Ό λλΆμ΄, κΈ°μ μ νΉμ§μ λν΄μλ κ²ν νμμΌλ©° | 8800 | 1 | sentence_chunk | νΉν λΆκ°κ°μΉμΈμ λ΄μμ κ°μννλ₯Ό μ΄λ ν μ νμΌλ‘ λΆλ₯νκ³ μ κ·Όν κ²μΈμ§μ λν΄μ μ΄ν΄λ³΄μλ€. | {} | {} |
pos-19048 | 1 | positive | sentence_translation | 8800 | null | sentence | λ³Έ λ
Όλ¬Έμμλ λΉνΈμ½μΈ λ± κ°μννμ κ΄λ ¨λ κ±°λμ νΉμ§κ³Ό λλΆμ΄, κΈ°μ μ νΉμ§μ λν΄μλ κ²ν νμμΌλ©° νΉν λΆκ°κ°μΉμΈμ λ΄μμ κ°μννλ₯Ό μ΄λ ν μ νμΌλ‘ λΆλ₯νκ³ μ κ·Όν κ²μΈμ§μ λν΄μ μ΄ν΄λ³΄μλ€. | 8800 | null | translation | In this paper, in addition to the characteristics of transactions related to virtual currency such as bitcoin, technical characteristics were also reviewed, and in particular, what types of virtual currency will be classified and approached within the value-added tax system was examined. | {} | {} |
pos-19049 | 1 | positive | translation_chunk_internal | 8800 | 0 | translation_chunk | In this paper, in addition to the characteristics of transactions related to virtual currency such as bitcoin, technical characteristics were | 8800 | 1 | translation_chunk | also reviewed, and in particular, what types of virtual currency will be classified and approached within the value-added tax system was examined. | {} | {} |
pos-19050 | 1 | positive | sentence_chunk_internal | 8801 | 0 | sentence_chunk | μ΄λ₯Ό μΈλ²μμ λΆλ¦¬νμ¬ λ
μμ μΌλ‘ κ·μ ν λ κ²μ μΆμ§νλ κ²λ κ°λ₯νμ§λ§, κΈμ΅μ λμμ | 8801 | 1 | sentence_chunk | μ°κ³μ±μ κ³ λ €νλ€λ©΄ μΈλ²λ§μ λ
μμ μΈ λ³νλ§μ μΆκ΅¬νλ κ²μ μ§μνλ λ°©ν₯μ΄ λ°λμ§νλ€κ³ μκ°λλ€. | {} | {} |
pos-19051 | 1 | positive | sentence_translation | 8801 | null | sentence | μ΄λ₯Ό μΈλ²μμ λΆλ¦¬νμ¬ λ
μμ μΌλ‘ κ·μ ν λ κ²μ μΆμ§νλ κ²λ κ°λ₯νμ§λ§, κΈμ΅μ λμμ μ°κ³μ±μ κ³ λ €νλ€λ©΄ μΈλ²λ§μ λ
μμ μΈ λ³νλ§μ μΆκ΅¬νλ κ²μ μ§μνλ λ°©ν₯μ΄ λ°λμ§νλ€κ³ μκ°λλ€. | 8801 | null | translation | It is also possible to separate this from the tax law and promote independent regulation, but considering the connection with the financial system, it is desirable to avoid pursuing only independent changes in the tax law. | {} | {} |
pos-19052 | 1 | positive | translation_chunk_internal | 8801 | 0 | translation_chunk | It is also possible to separate this from the tax law and promote independent regulation, but considering the | 8801 | 1 | translation_chunk | connection with the financial system, it is desirable to avoid pursuing only independent changes in the tax law. | {} | {} |
pos-19053 | 1 | positive | sentence_chunk_internal | 8802 | 0 | sentence_chunk | νμ¬ μ μκΈμ΅κ±°λλ²μμ λ²μμ λ€λ£¨λ μ§κΈμ λ¨λ€μ βνκΈκ°λ₯μ±βμ μ λ μ λ°μ μ μ λ‘ μ€μ ν΄λκ³ μλλ°, κ°μννμ | 8802 | 1 | sentence_chunk | κ²½μ°μ λ μ΄λ¬ν μ μ λ°°μ ν μλ°μ μμ΄μ μ μκΈμ΅κ±°λλ² μ²΄μ μ μ μ μ λν μμ κ³Ό λ³νκ° νμνκΈ° λλ¬Έμ΄λ€. | {} | {} |
pos-19054 | 1 | positive | sentence_translation | 8802 | null | sentence | νμ¬ μ μκΈμ΅κ±°λλ²μμ λ²μμ λ€λ£¨λ μ§κΈμ λ¨λ€μ βνκΈκ°λ₯μ±βμ μ λ μ λ°μ μ μ λ‘ μ€μ ν΄λκ³ μλλ°, κ°μννμ κ²½μ°μ λ μ΄λ¬ν μ μ λ°°μ ν μλ°μ μμ΄μ μ μκΈμ΅κ±°λλ² μ²΄μ μ μ μ μ λν μμ κ³Ό λ³νκ° νμνκΈ° λλ¬Έμ΄λ€. | 8802 | null | translation | Currently, the Electronic Financial Transactions Act sets the "refundability" of payment means covered by the law as a premise throughout the system because the virtual currency has no choice but to exclude this point, so it is necessary to modify and change the premise of the Electronic Financial Transactions Act syst... | {} | {} |
pos-19055 | 1 | positive | translation_chunk_internal | 8802 | 0 | translation_chunk | Currently, the Electronic Financial Transactions Act sets the "refundability" of payment means covered by the | 8802 | 1 | translation_chunk | law as a premise throughout the system because the virtual currency has no choice but to exclude this | {} | {} |
pos-19056 | 1 | positive | translation_chunk_internal | 8802 | 0 | translation_chunk | Currently, the Electronic Financial Transactions Act sets the "refundability" of payment means covered by the | 8802 | 2 | translation_chunk | point, so it is necessary to modify and change the premise of the Electronic Financial Transactions Act system. | {} | {} |
pos-19057 | 1 | positive | translation_chunk_internal | 8802 | 1 | translation_chunk | law as a premise throughout the system because the virtual currency has no choice but to exclude this | 8802 | 2 | translation_chunk | point, so it is necessary to modify and change the premise of the Electronic Financial Transactions Act system. | {} | {} |
pos-19058 | 1 | positive | sentence_translation | 8803 | null | sentence | <κ·Έλ¦Ό 3> ν΄λΌμ°λ μ»΄ν¨ν
B2B κ±°λμμμ μμ²μ§μ Aκ΅μ κ±°μ£ΌμμΈ Aμ¬λ λ§μ κ΅κ°μ κ³ κ°μκ² ν΄λΌμ°λ μλΉμ€λ₯Ό μ 곡νκ³ μ λ€. | 8803 | null | translation | <Figure 3> Company A, a resident of withholding country A in cloud computing B2B transactions, provides cloud services to customers in many countries. | {} | {} |
pos-19059 | 1 | positive | sentence_translation | 8804 | null | sentence | μ΄λ PE λμκ³Ό μμ²μ§μ λμ λ λ€μ νμν μμ μ΄λ€. | 8804 | null | translation | This is a necessary element for both the PE alternative and the withholding alternative. | {} | {} |
pos-19060 | 1 | positive | sentence_translation | 8805 | null | sentence | μ§μμ λνμ¬ κ³΅μ λ₯Ό 쑰건μΌλ‘ νλ©΄μ λ§€μΉ κ·μΉμ λμ
νλ κ²μ 볡μ‘νμ§λ μλ€. | 8805 | null | translation | It is not complicated to introduce matching rules with a condition of deduction for collection. | {} | {} |
pos-19061 | 1 | positive | sentence_translation | 8806 | null | sentence | μ΄ κ³μ½μ ννλ λλ‘ λ° κ³ μ λλ‘ λ±μ κ±΄μ€ κ³μ½μ λν μ΅μλ₯Ό μνμ¬ λ리 νμ©λλ€. | 8806 | null | translation | The form of this contract is widely used for financing construction contracts such as roads and highways. | {} | {} |
pos-19062 | 1 | positive | sentence_translation | 8807 | null | sentence | μ΄λ 무λΌλ°νμ λ³νλ κ³μ½μΌλ‘ κ³μ½ μμ μ μ€λ¬Ό μμ°μ΄ μλ κ±°λλ₯Ό λ§λ€κ² ν κ²μ΄λΌλ μλ―Έλ‘ μμ°κΈμ΅μ΄λΌκ³ νκΈ°λ νλ€. | 8807 | null | translation | This is also called production finance, meaning that Murabaha's modified contract led to the creation of transactions without real assets at the time of the contract. | {} | {} |
pos-19063 | 1 | positive | translation_chunk_internal | 8807 | 0 | translation_chunk | This is also called production finance, meaning that Murabaha's modified contract | 8807 | 1 | translation_chunk | led to the creation of transactions without real assets at the time of the contract. | {} | {} |
pos-19064 | 1 | positive | sentence_translation | 8808 | null | sentence | μ΄μ¬λ μνλ€μ ν΅μ 건μ€νμ¬λ€κ³Ό μ΄λ¬ν ννμ κ³μ½μ 체결νλλ°, μ΄λ μꡬ κΈμ΅μ λμ νλ‘μ νΈ νμ΄λΈμ±μ ν΄λΉνλ€. | 8808 | null | translation | Islamic banks usually enter into this type of contract with construction companies, equivalent to project financing in the Western financial system. | {} | {} |
pos-19065 | 1 | positive | sentence_translation | 8809 | null | sentence | μ΄λ¬ν μ‘°μΈννΌλ₯Ό λ§κΈ° μν΄μλ μ°μ μλ₯λΆλ΄μμΉμ μΆ©μ€ν μ μλλ‘ κ·Όλ³Έ μ μΌλ‘ ν¬κ΄μ κ³ΌμΈμ‘°νμ νλν΄λκ° νμκ° μλ€. | 8809 | null | translation | In order to prevent such tax avoidance, it is necessary to fundamentally expand comprehensive taxation provisions so that they can adhere to the principle of responsiveness. | {} | {} |
pos-19066 | 1 | positive | translation_chunk_internal | 8809 | 0 | translation_chunk | In order to prevent such tax avoidance, it is necessary to fundamentally expand | 8809 | 1 | translation_chunk | comprehensive taxation provisions so that they can adhere to the principle of responsiveness. | {} | {} |
pos-19067 | 1 | positive | sentence_translation | 8810 | null | sentence | ν¬μμλ€μ κΈμ΅μνμ μ·¨λ, 보μ λ° μ²λΆμ κ³Όμ μμ μ΄μ΅ λλ μμ€μ λ³΄κ² λμ΄ μλ€. | 8810 | null | translation | Investors are expected to benefit or lose money in the process of acquiring, holding, and disposing of financial instruments. | {} | {} |
pos-19068 | 1 | positive | sentence_translation | 8811 | null | sentence | κ³ΌμΈμ μ ν΅μ μΈ κΈμ΅μμ λλ±ν κ³μ½μ΄ 체결λ κ²κ³Ό λμΌνκ² μ·¨κΈνλ€λ κ²μ΄ λ€. | 8811 | null | translation | In traditional taxation finance, it is treated the same as having In the traditional realm of taxation finance, it is regarded as being treated on par with an equitable agreement. equal contract. | {} | {} |
pos-19069 | 1 | positive | translation_chunk_internal | 8811 | 0 | translation_chunk | In traditional taxation finance, it is treated the same as having In the traditional realm of | 8811 | 1 | translation_chunk | taxation finance, it is regarded as being treated on par with an equitable agreement. equal contract. | {} | {} |
pos-19070 | 1 | positive | sentence_translation | 8812 | null | sentence | λ§λ μ΄μμμμ μ΄μ¬λ κΈμ΅ μνμΌλ‘λΆν° λ°μνλ μλμ μλμΈλ²μ λ°λΌ μ·¨κΈλλ€. | 8812 | null | translation | Income generated from Islamic financial products in Malaysia is subject to treatment under the income tax law. | {} | {} |
pos-19071 | 1 | positive | sentence_chunk_internal | 8813 | 0 | sentence_chunk | 무λΌλ°ν μμ κ²½μ μ μ κ·Όλ²μ μνλ©΄ λμΆκΈμΌ λ‘ κ°μ£Όλμ΄ μν ꡬ맀μκ° μ§κΈν κΈμ‘μ μκΈκ³Ό μ΄μλ‘ | 8813 | 1 | sentence_chunk | ꡬμ±λ λμΆκΈ μνμΌλ‘ μ·¨κΈλκ³ λ¬΄λ€λΌλ°μ λ§μ°¬κ°μ§λ‘ λ λͺ¨λΈ μ‘°μΈμ‘°μ½ μ 11μ‘°μ λ°λΌ κ³ΌμΈλλ€. | {} | {} |
pos-19072 | 1 | positive | sentence_translation | 8813 | null | sentence | 무λΌλ°ν μμ κ²½μ μ μ κ·Όλ²μ μνλ©΄ λμΆκΈμΌ λ‘ κ°μ£Όλμ΄ μν ꡬ맀μκ° μ§κΈν κΈμ‘μ μκΈκ³Ό μ΄μλ‘ κ΅¬μ±λ λμΆκΈ μνμΌλ‘ μ·¨κΈλκ³ λ¬΄λ€λΌλ°μ λ§μ°¬κ°μ§λ‘ λ λͺ¨λΈ μ‘°μΈμ‘°μ½ μ 11μ‘°μ λ°λΌ κ³ΌμΈλλ€. | 8813 | null | translation | According to the economic approach, Murabaha is also considered a loan, with the payment made by the buyer of the product treated as a loan repayment comprising both principal and interest, subject to taxation under Article 11 of the Model Tax Treaty. | {} | {} |
pos-19073 | 1 | positive | translation_chunk_internal | 8813 | 0 | translation_chunk | According to the economic approach, Murabaha is also considered a loan, with the payment made by the buyer of the product treated | 8813 | 1 | translation_chunk | as a loan repayment comprising both principal and interest, subject to taxation under Article 11 of the Model Tax Treaty. | {} | {} |
pos-19074 | 1 | positive | sentence_translation | 8814 | null | sentence | 무μ€λΌμΉ΄λ κ²½μ μ μ κ·Όλ²μ λ°λ₯Έλ€κ³ ν΄λ λ²μ μ κ·Όλ² νμμμ κ³ΌμΈμ μ·¨κΈκ³Ό λμΌνλ€. | 8814 | null | translation | Even if Musharaka follows an economic approach, it is treated the same as taxable treatment under the legal approach. | {} | {} |
pos-19075 | 1 | positive | sentence_chunk_internal | 8815 | 0 | sentence_chunk | κ°μ₯ μΌλ°μ μΈ μλ‘μ ν κ΅κ°μμλ κ³ΌμΈλ¨μ²΄, μλ₯Ό λ€μ΄ λ²μΈμΌλ‘, λ€λ₯Έ κ΅κ°μμλ λκ΄, | 8815 | 1 | sentence_chunk | μλ₯Ό λ€μ΄ κ·Έ μ€μ²΄μ μ΄μ΅μ΄ ν΄λΉ ννΈλμ½μ λ©€λ²μκ² κ·μλλ ννΈλμ½μΌλ‘, μ·¨κΈλλ μ€μ²΄μ΄λ€. | {} | {} |
pos-19076 | 1 | positive | sentence_translation | 8815 | null | sentence | κ°μ₯ μΌλ°μ μΈ μλ‘μ ν κ΅κ°μμλ κ³ΌμΈλ¨μ²΄, μλ₯Ό λ€μ΄ λ²μΈμΌλ‘, λ€λ₯Έ κ΅κ°μμλ λκ΄, μλ₯Ό λ€μ΄ κ·Έ μ€μ²΄μ μ΄μ΅μ΄ ν΄λΉ ννΈλμ½μ λ©€λ²μκ² κ·μλλ ννΈλμ½μΌλ‘, μ·¨κΈλλ μ€μ²΄μ΄λ€. | 8815 | null | translation | As a typical example, in one country, it is referred to as a taxable organization, such as a corporation, while in another country, it is considered a conduit, such as a partnership, where the actual profit is attributed to a member of that partnership and treated as a separate entity. | {} | {} |
pos-19077 | 1 | positive | translation_chunk_internal | 8815 | 0 | translation_chunk | As a typical example, in one country, it is referred to as a taxable organization, such as a corporation, while in another country, it is | 8815 | 1 | translation_chunk | considered a conduit, such as a partnership, where the actual profit is attributed to a member of that partnership and treated as a separate entity. | {} | {} |
pos-19078 | 1 | positive | sentence_translation | 8816 | null | sentence | μΈ λ²μ§Έ μ νμ κ΅κ° κ° μΈλ²μ μ·¨κΈμ΄ μμ΄ν κ±°λλ₯Ό ν΅νμ¬ κ°κ΅μμ μ‘°μΈμ΄μ΅μ μ€ννλ νΌμ±κ±°λμ΄λ€. | 8816 | null | translation | The third type refers to hybrid transactions, which enable the realization of tax profits in each country through transactions that are subject to different tax treatments between countries. | {} | {} |
pos-19079 | 1 | positive | translation_chunk_internal | 8816 | 0 | translation_chunk | The third type refers to hybrid transactions, which enable the realization of tax profits in | 8816 | 1 | translation_chunk | each country through transactions that are subject to different tax treatments between countries. | {} | {} |
pos-19080 | 1 | positive | sentence_translation | 8817 | null | sentence | νΌμ±μ€μ²΄λ κ° κ΅κ°μ μΈλ²μ λ°λΌ λ€λ₯΄κ² μ·¨κΈλλ μ€μ²΄λ₯Ό μλ―Ένλ€. | 8817 | null | translation | The term "mixed entity" refers to an entity that is treated differently according to the tax laws of each country. | {} | {} |
pos-19081 | 1 | positive | sentence_chunk_internal | 8818 | 0 | sentence_chunk | ν΄λΉ κ²°μ ν루 λ€μΈ 2014λ
12μ 18μΌ μ νΈμ£Ό μ°λ°© κ΅μΈμ²μ βTax Treatment of | 8818 | 1 | sentence_chunk | Crypto-currencies in Australia- specifically bitcoinβλΌλ κ³ΌμΈμ§μΉ¨(Tax Guidance)μ | {} | {} |
pos-19082 | 1 | positive | sentence_chunk_internal | 8818 | 0 | sentence_chunk | ν΄λΉ κ²°μ ν루 λ€μΈ 2014λ
12μ 18μΌ μ νΈμ£Ό μ°λ°© κ΅μΈμ²μ βTax Treatment of | 8818 | 2 | sentence_chunk | λ°ννμλ€.76) ATO TD 2014/25μ κ°μνν κ΄λ ¨ κ³ΌμΈμ§μΉ¨μ λ°λ₯΄κ² λλ©΄ ν¬κ² λ€μμ λ€μ― κ°μ§ μ¬νλ€ | {} | {} |
pos-19083 | 1 | positive | sentence_chunk_internal | 8818 | 1 | sentence_chunk | Crypto-currencies in Australia- specifically bitcoinβλΌλ κ³ΌμΈμ§μΉ¨(Tax Guidance)μ | 8818 | 2 | sentence_chunk | λ°ννμλ€.76) ATO TD 2014/25μ κ°μνν κ΄λ ¨ κ³ΌμΈμ§μΉ¨μ λ°λ₯΄κ² λλ©΄ ν¬κ² λ€μμ λ€μ― κ°μ§ μ¬νλ€ | {} | {} |
pos-19084 | 1 | positive | sentence_translation | 8818 | null | sentence | ν΄λΉ κ²°μ ν루 λ€μΈ 2014λ
12μ 18μΌ μ νΈμ£Ό μ°λ°© κ΅μΈμ²μ βTax Treatment of Crypto-currencies in Australia- specifically bitcoinβλΌλ κ³ΌμΈμ§μΉ¨(Tax Guidance)μ λ°ννμλ€.76) ATO TD 2014/25μ κ°μνν κ΄λ ¨ κ³ΌμΈμ§μΉ¨μ λ°λ₯΄κ² λλ©΄ ν¬κ² λ€μμ λ€μ― κ°μ§ μ¬νλ€ | 8818 | null | translation | The day after the decision, on December 18, 2014, the Australian Taxation Office announced the "Tax Treatment of Crypto-currencies in Australia- specifically bitcoin" Tax Guidance. According to ATO TD 2014/25 and cryptocurrency-related Tax Guidance, there are broadly five matters. | {} | {} |
pos-19085 | 1 | positive | translation_chunk_internal | 8818 | 0 | translation_chunk | The day after the decision, on December 18, 2014, the Australian Taxation Office announced the "Tax Treatment of Crypto-currencies in Australia- | 8818 | 1 | translation_chunk | specifically bitcoin" Tax Guidance. According to ATO TD 2014/25 and cryptocurrency-related Tax Guidance, there are broadly five matters. | {} | {} |
pos-19086 | 1 | positive | sentence_translation | 8819 | null | sentence | μ°μ μνμ£Όμ 쑰건μ β μ°κ° κ³ μ λμ λ°°λΉκΆ, β‘ μκ²°κΆ μμ, β’ 10λ
ν κ°μ μνμ΄μλ€. | 8819 | null | translation | The conditions of preferential repayment principle were β annual fixed cumulative dividends, β‘ no voting rights, and β’ compulsory repayment after 10 years. | {} | {} |
pos-19087 | 1 | positive | sentence_translation | 8820 | null | sentence | ννΈ λ€λλλμ κ³ΌμΈλͺ©μ μμΌλ‘ μ°μ μνμ£Όμ μνμ¬ μ§κΈλλ λ°°λΉμλμ λνμ¬ λ€λλλ νμ¬λ κ²½μμ°Έμ¬ μλλ©΄μ λ₯Ό μ£Όμ₯νμλ€. | 8820 | null | translation | On the other hand, the Dutch company insisted on exemption from management participation income for dividend income paid by preferred repayment stocks for taxation purposes in the Netherlands. | {} | {} |
pos-19088 | 1 | positive | translation_chunk_internal | 8820 | 0 | translation_chunk | On the other hand, the Dutch company insisted on exemption from management participation income | 8820 | 1 | translation_chunk | for dividend income paid by preferred repayment stocks for taxation purposes in the Netherlands. | {} | {} |
pos-19089 | 1 | positive | sentence_chunk_internal | 8821 | 0 | sentence_chunk | κ³ΌμΈκ΄μ²μ μ
μ₯μ΄ νμ¬ λ²μ μμ λ¬ΈμΈ κ·Έλλ‘ βννβλ‘ μ격νκ² ν΄μνμ¬ μ κ·Όν κ²μ΄λΌ μ μ νλ€λ©΄, λΉνΈμ½μΈ | 8821 | 1 | sentence_chunk | λ± κ°μννλ νκ΅μνλ² μ 47μ‘°μ λ°λ₯Έ λ²μ ν΅νλ μ μκΈμ΅κ±°λλ²μμ μ΄λ ν μ§κΈμλ¨μλ ν΄λΉλμ§ μκ² λλ€. | {} | {} |
pos-19090 | 1 | positive | sentence_translation | 8821 | null | sentence | κ³ΌμΈκ΄μ²μ μ
μ₯μ΄ νμ¬ λ²μ μμ λ¬ΈμΈ κ·Έλλ‘ βννβλ‘ μ격νκ² ν΄μνμ¬ μ κ·Όν κ²μ΄λΌ μ μ νλ€λ©΄, λΉνΈμ½μΈ λ± κ°μννλ νκ΅μνλ² μ 47μ‘°μ λ°λ₯Έ λ²μ ν΅νλ μ μκΈμ΅κ±°λλ²μμ μ΄λ ν μ§κΈμλ¨μλ ν΄λΉλμ§ μκ² λλ€. | 8821 | null | translation | If we assume that the tax office's position is based on a strict interpretation of the current legal text as "money," virtual currencies such as Bitcoin would not be considered any form of payment method under the legal currency or electronic financial transaction law stated in Article 47 of the Bank of Korea Act. | {} | {} |
pos-19091 | 1 | positive | translation_chunk_internal | 8821 | 0 | translation_chunk | If we assume that the tax office's position is based on a strict interpretation of the current legal text as "money," virtual currencies such as Bitcoin would | 8821 | 1 | translation_chunk | not be considered any form of payment method under the legal currency or electronic financial transaction law stated in Article 47 of the Bank of Korea Act. | {} | {} |
pos-19092 | 1 | positive | sentence_chunk_internal | 8822 | 0 | sentence_chunk | κΈλ‘λ² λΉνΈμ½μΈ μ΄μ©λ μμμ μκ°ν λ°μ κ°μ΄, κ΅μΈμ² μ§μνμ μ¬λ‘μμλ βκ°μννβμ λν΄μ | 8822 | 1 | sentence_chunk | κ·Έ μ¬μ© κ΅λ©΄μ μ΄μ μ λμ΄ βννβλ‘ μ¬μ©λλ κ²½μ°κ° μλλΌλ©΄ βμ¬νβλΌλ μ
μ₯μ μ·¨ν λ° μλ€. | {} | {} |
pos-19093 | 1 | positive | sentence_translation | 8822 | null | sentence | κΈλ‘λ² λΉνΈμ½μΈ μ΄μ©λ μμμ μκ°ν λ°μ κ°μ΄, κ΅μΈμ² μ§μνμ μ¬λ‘μμλ βκ°μννβμ λν΄μ κ·Έ μ¬μ© κ΅λ©΄μ μ΄μ μ λμ΄ βννβλ‘ μ¬μ©λλ κ²½μ°κ° μλλΌλ©΄ βμ¬νβλΌλ μ
μ₯μ μ·¨ν λ° μλ€. | 8822 | null | translation | As previously mentioned, in the case of a question-and-answer session with the National Tax Service, the utilization of global bitcoin has been regarded as "goods" rather than "money" when its usage as a "virtual currency" is not in the context of being used as a form of currency. | {} | {} |
pos-19094 | 1 | positive | translation_chunk_internal | 8822 | 0 | translation_chunk | As previously mentioned, in the case of a question-and-answer session with the National Tax Service, the utilization of global bitcoin has | 8822 | 1 | translation_chunk | been regarded as "goods" rather than "money" when its usage as a "virtual currency" is not in the context of being used as a form of currency. | {} | {} |
pos-19095 | 1 | positive | sentence_chunk_internal | 8823 | 0 | sentence_chunk | μ΄μ κ°μ μ κ·Ό λ°©ν₯μ΄λΌ νλ€λ©΄, νμ€μ ν΅νμλ λμΌν μν κ³Ό κΈ°λ₯μ μνν μ μμμλ λΆ κ΅¬νκ³ | 8823 | 1 | sentence_chunk | λΉνΈμ½μΈ λ± κ°μννμ κ²½μ°μλ μ μ’
무νμμ°μΌλ‘ λΆλ₯νλ κ²λ§ κ°λ₯νλ©°, μ¬νλ‘ λ³Ό μλ°μ μκ² λλ€. | {} | {} |
pos-19096 | 1 | positive | sentence_translation | 8823 | null | sentence | μ΄μ κ°μ μ κ·Ό λ°©ν₯μ΄λΌ νλ€λ©΄, νμ€μ ν΅νμλ λμΌν μν κ³Ό κΈ°λ₯μ μνν μ μμμλ λΆ κ΅¬νκ³ λΉνΈμ½μΈ λ± κ°μννμ κ²½μ°μλ μ μ’
무νμμ°μΌλ‘ λΆλ₯νλ κ²λ§ κ°λ₯νλ©°, μ¬νλ‘ λ³Ό μλ°μ μκ² λλ€. | 8823 | null | translation | Even if this approach can perform the same role and function as real currency, virtual currencies such as Bitcoin can only be classified as a new intangible asset and are inevitably seen as goods. | {} | {} |
pos-19097 | 1 | positive | translation_chunk_internal | 8823 | 0 | translation_chunk | Even if this approach can perform the same role and function as real currency, virtual currencies | 8823 | 1 | translation_chunk | such as Bitcoin can only be classified as a new intangible asset and are inevitably seen as goods. | {} | {} |
pos-19098 | 1 | positive | sentence_chunk_internal | 8824 | 0 | sentence_chunk | ν΄λΉ λ¬Έλ§₯μμμ μλ―Ένλ βννβλΌλ κ²μ΄ κ²½μ μ γκΈ°λ₯μ μν μ μ΄μ μ λμ΄ ν΅νλΌλ | 8824 | 1 | sentence_chunk | κ°λ
μ λν΄ μ κ·Όν μ λ½ μ¬λ²μ¬νμμ μ
μ₯κ³Ό λμΌν κ²μΈμ§λ νλ¨νκΈ° μ΄λ €μ΄ μ€μ μ΄λ€. | {} | {} |
pos-19099 | 1 | positive | sentence_translation | 8824 | null | sentence | ν΄λΉ λ¬Έλ§₯μμμ μλ―Ένλ βννβλΌλ κ²μ΄ κ²½μ μ γκΈ°λ₯μ μν μ μ΄μ μ λμ΄ ν΅νλΌλ κ°λ
μ λν΄ μ κ·Όν μ λ½ μ¬λ²μ¬νμμ μ
μ₯κ³Ό λμΌν κ²μΈμ§λ νλ¨νκΈ° μ΄λ €μ΄ μ€μ μ΄λ€. | 8824 | null | translation | It is challenging to ascertain if the meaning of "currency" in this context aligns with the stance of the European Court of Justice, which emphasized the economic and functional role of the concept. | {} | {} |
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