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-19100 | 1 | positive | translation_chunk_internal | 8824 | 0 | translation_chunk | It is challenging to ascertain if the meaning of "currency" in this context aligns with the stance | 8824 | 1 | translation_chunk | of the European Court of Justice, which emphasized the economic and functional role of the concept. | {} | {} |
pos-19101 | 1 | positive | sentence_translation | 8825 | null | sentence | μνλ μ΅μ’
μ μΌλ‘ μΈμ 보νΈλΌλ κΈ΄κΈν λͺ©μ μ μ°¬μ±νλ©΄μ μ€λ«λμ 견μ§ν΄μ€λ μμΉμ ν¬κΈ°ν κ³ κ·Έλ¬ν λΉνμ 극볡νκ³ μκΈμ
λ²μ ν΅κ³ΌμμΌ°λ€. | 8825 | null | translation | Parliament finally agreed with the urgent purpose of protecting tax revenues, abandoning the long-held principles, overcoming such criticism and passing retroactive legislation. | {} | {} |
pos-19102 | 1 | positive | translation_chunk_internal | 8825 | 0 | translation_chunk | Parliament finally agreed with the urgent purpose of protecting tax revenues, abandoning | 8825 | 1 | translation_chunk | the long-held principles, overcoming such criticism and passing retroactive legislation. | {} | {} |
pos-19103 | 1 | positive | sentence_translation | 8826 | null | sentence | μ΄κΈ°μλ Section 260 κ·μ μ νμ©νκΈ° 보λ€λ κ·μ μ μ κ·Όμ μ±ννμλ€. | 8826 | null | translation | Initially, rather than utilizing Section 260 regulations, a regulatory approach was adopted. | {} | {} |
pos-19104 | 1 | positive | sentence_translation | 8827 | null | sentence | νΈμ£Ό μ λΆλ μμ¬μμμ μ
λͺ
λμ μ‘°μΈννΌ κΈ°κ° λμμ κ²½μ μ β€μ¬νμ μΈ μμ€μ ν΄κ²°νκΈ° μνμ¬ λ³΄λ€ κ΅¬μ²΄μ μ
λ²μ λμ
μ μμνμλ€. | 8827 | null | translation | The Australian government has begun introducing more specific legislation to address economic and social losses during the notorious tax avoidance period in history. | {} | {} |
pos-19105 | 1 | positive | translation_chunk_internal | 8827 | 0 | translation_chunk | The Australian government has begun introducing more specific legislation to address | 8827 | 1 | translation_chunk | economic and social losses during the notorious tax avoidance period in history. | {} | {} |
pos-19106 | 1 | positive | sentence_chunk_internal | 8828 | 0 | sentence_chunk | Section 260μ λν νΈμ£Ό λ²μμ μ νμ μΈ μ¬λ² ν΄μμΌλ‘ μΈνμ¬ | 8828 | 1 | sentence_chunk | Section 260λ μΌλ°μ‘°μΈννΌλ°©μ§μ‘°νμΌλ‘μμ μν μ λ€νμ§ λͺ»νλ€. | {} | {} |
pos-19107 | 1 | positive | sentence_translation | 8828 | null | sentence | Section 260μ λν νΈμ£Ό λ²μμ μ νμ μΈ μ¬λ² ν΄μμΌλ‘ μΈνμ¬ Section 260λ μΌλ°μ‘°μΈννΌλ°©μ§μ‘°νμΌλ‘μμ μν μ λ€νμ§ λͺ»νλ€. | 8828 | null | translation | Due to the Australian Court's limited judicial interpretation of Section 260, Section 260 did not fully serve its role as a general tax avoidance provision. | {} | {} |
pos-19108 | 1 | positive | sentence_chunk_internal | 8829 | 0 | sentence_chunk | Section 260μ λ΄μ©κ³Ό ν΄μμμΉ μ μμ μΈ μ¬μ
κ±°λκ° μλλΌ λ
Έκ³¨μ μ΄κ³ , μΈκ³΅μ μ΄κ±°λ, | 8829 | 1 | sentence_chunk | μμ μ μΈ μ‘°μΈννΌνμλ₯Ό κ·μ νκΈ° μνμ¬ μ μ λ Section 260μ λ΄μ©μ μ λμ κ°λ€. | {} | {} |
pos-19109 | 1 | positive | sentence_translation | 8829 | null | sentence | Section 260μ λ΄μ©κ³Ό ν΄μμμΉ μ μμ μΈ μ¬μ
κ±°λκ° μλλΌ λ
Έκ³¨μ μ΄κ³ , μΈκ³΅μ μ΄κ±°λ, μμ μ μΈ μ‘°μΈννΌνμλ₯Ό κ·μ νκΈ° μνμ¬ μ μ λ Section 260μ λ΄μ©μ μ λμ κ°λ€. | 8829 | null | translation | The contents and principles of interpretation of Section 260, enacted to regulate explicit, artificial, and intentional tax evasion activities, emphasize that it is not a typical business transaction. | {} | {} |
pos-19110 | 1 | positive | translation_chunk_internal | 8829 | 0 | translation_chunk | The contents and principles of interpretation of Section 260, enacted to regulate explicit, artificial, | 8829 | 1 | translation_chunk | and intentional tax evasion activities, emphasize that it is not a typical business transaction. | {} | {} |
pos-19111 | 1 | positive | sentence_translation | 8830 | null | sentence | μ΄λ¬ν νκ³λ₯Ό 극볡νκΈ° μνμ¬ 1981λ
μλμΈλ² Part β
£Aκ° μ μ λμλ€. | 8830 | null | translation | In order to overcome these limitations, the Income Tax Act Part β
£A was enacted in 1981. | {} | {} |
pos-19112 | 1 | positive | sentence_translation | 8831 | null | sentence | μ°λ¦¬λλΌμμ BEPS Action 2 λ³΄κ³ μμμ λ°©μ§νκ³ μνλ μ΄μ€λΉκ³ΌμΈλ¬Έμ κ° νμ€μ μΌλ‘ λ°μν κ²½μ°λ μμ νκΈ°κ° μ½μ§ μλ€. | 8831 | null | translation | It is not easy to assume that the double non-taxation problem, which the BEPS Action 2 report aims to prevent, actually occurs in Korea. | {} | {} |
pos-19113 | 1 | positive | sentence_chunk_internal | 8832 | 0 | sentence_chunk | μ΄ κ²½μ° μλμ μμ²μ§κ΅μΈ νκ΅μ μΈννμ νΌμ±μ¦κΆμ λΆμ±λ‘ μΈμνμ¬ | 8832 | 1 | sentence_chunk | μ§κΈ μ΄μμ λν μκΈμ°μ
μ΄ μ΄λ£¨μ΄μ§ λΏλ§ μλλΌ μμ²μ§μμΈλ λ©΄μ κ° λλ€. | {} | {} |
pos-19114 | 1 | positive | sentence_translation | 8832 | null | sentence | μ΄ κ²½μ° μλμ μμ²μ§κ΅μΈ νκ΅μ μΈννμ νΌμ±μ¦κΆμ λΆμ±λ‘ μΈμνμ¬ μ§κΈ μ΄μμ λν μκΈμ°μ
μ΄ μ΄λ£¨μ΄μ§ λΏλ§ μλλΌ μμ²μ§μμΈλ λ©΄μ κ° λλ€. | 8832 | null | translation | In this case, Korea, as the source country of income, considers foreign currency-denominated hybrid securities as liabilities, resulting in deductions being made for paid interest and exemption from withholding tax. | {} | {} |
pos-19115 | 1 | positive | translation_chunk_internal | 8832 | 0 | translation_chunk | In this case, Korea, as the source country of income, considers foreign currency-denominated hybrid securities | 8832 | 1 | translation_chunk | as liabilities, resulting in deductions being made for paid interest and exemption from withholding tax. | {} | {} |
pos-19116 | 1 | positive | sentence_translation | 8833 | null | sentence | μ΄ κ²½μ°μ OECD BEPS λ³΄κ³ μλ μ΄μμ§κΈκ΅κ° μκΈλΆμ°μ
λλ λ°°λΉμ μ·¨κ΅κ° λ°°λΉμλμ κ²½μμλμΌλ‘μ μΈμμ κΆκ³ νκ³ μλ κ²μ΄λ€. | 8833 | null | translation | In this case, the OECD BEPS report recommends recognizing the non-inclusive interest or dividend income in the interest-paying country as ordinary income. | {} | {} |
pos-19117 | 1 | positive | sentence_chunk_internal | 8834 | 0 | sentence_chunk | μ΄μ¬λ κΈμ΅ κ΄λ ¨ κΈ° λ
Όμμ κ²ν μ΄μ¬λ κΈμ΅μ μ§μ λ°©μ λ§λ ¨ μ°λ¦¬λλΌλ μ΄μ¬λ κΈμ΅μ κ΅λ΄ λμ
μ | 8834 | 1 | sentence_chunk | μ λμ μΌλ‘ μ§μνκΈ° μν΄ 2009λ
3μ βμ΄μ¬λ κΈμ΅ νμ±ν T/Fβλ₯Ό μ€μΉΒ·μ΄μν λ° μλ€. | {} | {} |
pos-19118 | 1 | positive | sentence_translation | 8834 | null | sentence | μ΄μ¬λ κΈμ΅ κ΄λ ¨ κΈ° λ
Όμμ κ²ν μ΄μ¬λ κΈμ΅μ μ§μ λ°©μ λ§λ ¨ μ°λ¦¬λλΌλ μ΄μ¬λ κΈμ΅μ κ΅λ΄ λμ
μ μ λμ μΌλ‘ μ§μνκΈ° μν΄ 2009λ
3μ βμ΄μ¬λ κΈμ΅ νμ±ν T/Fβλ₯Ό μ€μΉΒ·μ΄μν λ° μλ€. | 8834 | null | translation | Review of previous discussions on Islamic finance-related issues Preparation of support measures for Islamic finance Korea established and operated the Islamic Finance Revitalization T/F in March 2009 to systematically support the introduction of Islamic finance into Korea | {} | {} |
pos-19119 | 1 | positive | translation_chunk_internal | 8834 | 0 | translation_chunk | Review of previous discussions on Islamic finance-related issues Preparation of support measures for Islamic finance Korea established | 8834 | 1 | translation_chunk | and operated the Islamic Finance Revitalization T/F in March 2009 to systematically support the introduction of Islamic finance into Korea | {} | {} |
pos-19120 | 1 | positive | sentence_chunk_internal | 8835 | 0 | sentence_chunk | μΌλ³Έμ μ¬λ‘λ₯Ό ν΅νμ¬ λ²λ₯ μ μ·¨κΈν μ μλ μ΄μ¬λ κΈμ΅μνμ΄ μ΄μλΌμ 무λΌλ°ν | 8835 | 1 | sentence_chunk | λ±μΌλ‘ λ‘ νμ λλ κ²½μ° μ΄μ¬λ κΈμ΅μ΄ νμ±νλκΈ° μ΄λ ΅λ€λ νλ¨μ ν μ μκ² λ€. | {} | {} |
pos-19121 | 1 | positive | sentence_translation | 8835 | null | sentence | μΌλ³Έμ μ¬λ‘λ₯Ό ν΅νμ¬ λ²λ₯ μ μ·¨κΈν μ μλ μ΄μ¬λ κΈμ΅μνμ΄ μ΄μλΌμ 무λΌλ°ν λ±μΌλ‘ λ‘ νμ λλ κ²½μ° μ΄μ¬λ κΈμ΅μ΄ νμ±νλκΈ° μ΄λ ΅λ€λ νλ¨μ ν μ μκ² λ€. | 8835 | null | translation | If Islamic financial products that can be handled legally through the case of Japan are limited to Ijara and Murabaha, it can be judged that it is difficult to activate Islamic finance. | {} | {} |
pos-19122 | 1 | positive | translation_chunk_internal | 8835 | 0 | translation_chunk | If Islamic financial products that can be handled legally through the case of Japan are limited | 8835 | 1 | translation_chunk | to Ijara and Murabaha, it can be judged that it is difficult to activate Islamic finance. | {} | {} |
pos-19123 | 1 | positive | sentence_chunk_internal | 8836 | 0 | sentence_chunk | νμ¬ μΌλ³Έμμ μ·¨κΈμ΄ κ°λ₯ν μ΄μ¬λ κΈμ΅μ λ²μλ μ΄μλΌμ 무λΌλ°νλ‘ νμ λμ΄ | 8836 | 1 | sentence_chunk | μκ³ λ¬΄λ€λΌ λ°, 무μ€λΌμΉ΄μ κ²½μ°μλ λ²μ μ μκ° λΆλͺ
νν μνμ΄κΈ° λλ¬Έμ΄λ€. | {} | {} |
pos-19124 | 1 | positive | sentence_translation | 8836 | null | sentence | νμ¬ μΌλ³Έμμ μ·¨κΈμ΄ κ°λ₯ν μ΄μ¬λ κΈμ΅μ λ²μλ μ΄μλΌμ 무λΌλ°νλ‘ νμ λμ΄ μκ³ λ¬΄λ€λΌ λ°, 무μ€λΌμΉ΄μ κ²½μ°μλ λ²μ μ μκ° λΆλͺ
νν μνμ΄κΈ° λλ¬Έμ΄λ€. | 8836 | null | translation | Currently, the scope of Islamic finance that can be handled in Japan is limited to Ijara and Murabaha since the legal definition is unclear in the case of Mudarabah and Musharakah. | {} | {} |
pos-19125 | 1 | positive | translation_chunk_internal | 8836 | 0 | translation_chunk | Currently, the scope of Islamic finance that can be handled in Japan is limited to Ijara | 8836 | 1 | translation_chunk | and Murabaha since the legal definition is unclear in the case of Mudarabah and Musharakah. | {} | {} |
pos-19126 | 1 | positive | sentence_translation | 8837 | null | sentence | μ΄μ λνμ¬ κ±΄κ°λ³΄νκ³Ό λ―Όμ보νμ μ΄μ©μ£Όμ²΄κ° λ€λ₯΄λ€λ μ μ κ°μ‘°ν κ²μ μλλ€. | 8837 | null | translation | In this regard, it should not be emphasized that the operating entities of health insurance and private insurance are different. | {} | {} |
pos-19127 | 1 | positive | sentence_chunk_internal | 8838 | 0 | sentence_chunk | νμ¬ κ΅λ―Όκ±΄κ°λ³΄ν곡λ¨μ κ΅λ―Όκ±΄κ°λ³΄νλ² μ 96μ‘°μ λ°λΌ μ λΆ, μ§λ°©μμΉλ¨μ²΄, κ±°μ§λ μ κ³ , μ§λ¨ λλ | 8838 | 1 | sentence_chunk | μ¦λͺ
μΌλ‘ μΈν κ²μ΄λ©΄ κ·Έ 보νκ°μ
μ μ°μ¬λ³΄ν μλ£κΈ°κ΄ λλ μ§μ
νλ ¨κΈ° κ΄λ μ°λνμ¬ μ±
μμ μ§λ€. | {} | {} |
pos-19128 | 1 | positive | sentence_translation | 8838 | null | sentence | νμ¬ κ΅λ―Όκ±΄κ°λ³΄ν곡λ¨μ κ΅λ―Όκ±΄κ°λ³΄νλ² μ 96μ‘°μ λ°λΌ μ λΆ, μ§λ°©μμΉλ¨μ²΄, κ±°μ§λ μ κ³ , μ§λ¨ λλ μ¦λͺ
μΌλ‘ μΈν κ²μ΄λ©΄ κ·Έ 보νκ°μ
μ μ°μ¬λ³΄ν μλ£κΈ°κ΄ λλ μ§μ
νλ ¨κΈ° κ΄λ μ°λνμ¬ μ±
μμ μ§λ€. | 8838 | null | translation | According to Article 96 of the National Health Insurance Act, the National Health Insurance Service is jointly responsible along with the government, local governments, industrial accident insurance medical institutions, or vocational training institutions of the insurance subscribers if they are because of false repor... | {} | {} |
pos-19129 | 1 | positive | translation_chunk_internal | 8838 | 0 | translation_chunk | According to Article 96 of the National Health Insurance Act, the National Health Insurance Service is jointly responsible | 8838 | 1 | translation_chunk | along with the government, local governments, industrial accident insurance medical institutions, or vocational | {} | {} |
pos-19130 | 1 | positive | translation_chunk_internal | 8838 | 0 | translation_chunk | According to Article 96 of the National Health Insurance Act, the National Health Insurance Service is jointly responsible | 8838 | 2 | translation_chunk | training institutions of the insurance subscribers if they are because of false reports, diagnosis, or certification. | {} | {} |
pos-19131 | 1 | positive | translation_chunk_internal | 8838 | 1 | translation_chunk | along with the government, local governments, industrial accident insurance medical institutions, or vocational | 8838 | 2 | translation_chunk | training institutions of the insurance subscribers if they are because of false reports, diagnosis, or certification. | {} | {} |
pos-19132 | 1 | positive | sentence_translation | 8839 | null | sentence | κΈμ΅μ μΆκ°μ μΈ μΈκΈμ΄ λΆλ΄λμ΄, μ ν΅μ κΈμ΅μ λΉν΄ μ΄μ¬λ κΈμ΅μ κ²½μλ ₯μ΄ λ¨μ΄μ§λ νμμ μ΄λν μ μκΈ° λλ¬Έμ΄λ€. | 8839 | null | translation | This is because the burden of additional taxes on finance can lead to a phenomenon where the competitiveness of Islamic finance is lower compared to traditional finance. | {} | {} |
pos-19133 | 1 | positive | translation_chunk_internal | 8839 | 0 | translation_chunk | This is because the burden of additional taxes on finance can lead to a phenomenon | 8839 | 1 | translation_chunk | where the competitiveness of Islamic finance is lower compared to traditional finance. | {} | {} |
pos-19134 | 1 | positive | sentence_translation | 8840 | null | sentence | μΈκ³ κ²½μ μ±μ₯μ΄ λνλκ³ μꡬ κΈμ΅μμ₯μ΄ μκΈ°λ₯Ό κ²ͺλ μν©μμλ μ΄μ¬λ κΈμ΅μ κΎΈμ€ν μ±μ₯νκ³ μλ€. | 8840 | null | translation | Despite the slowdown in global economic growth and the crisis in the Western financial market, Islamic finance continues to grow steadily. | {} | {} |
pos-19135 | 1 | positive | sentence_chunk_internal | 8841 | 0 | sentence_chunk | μ€μΌλ¨Έλμ μΆμ κ³Ό μΈκ³ κΈμ΅ μκΈ° μμμλ μμ μ±μ μ μ§ν μ΄μ¬λ κΈμ΅μ λν κ΄μ¬μ΄ | 8841 | 1 | sentence_chunk | λμμ§λ©΄μ μΈκ³ κ°κ΅μ μ΄λ₯Ό νμ©νκΈ° μν μ μ±
μ μ λ€ν¬μ΄ μΆμ§ μ€μ μλ€. | {} | {} |
pos-19136 | 1 | positive | sentence_translation | 8841 | null | sentence | μ€μΌλ¨Έλμ μΆμ κ³Ό μΈκ³ κΈμ΅ μκΈ° μμμλ μμ μ±μ μ μ§ν μ΄μ¬λ κΈμ΅μ λν κ΄μ¬μ΄ λμμ§λ©΄μ μΈκ³ κ°κ΅μ μ΄λ₯Ό νμ©νκΈ° μν μ μ±
μ μ λ€ν¬μ΄ μΆμ§ μ€μ μλ€. | 8841 | null | translation | With increasing interest in Islamic finance, which has remained stable despite the accumulation of oil money and the global financial crisis, countries around the world are actively pursuing policies to harness its potential. | {} | {} |
pos-19137 | 1 | positive | translation_chunk_internal | 8841 | 0 | translation_chunk | With increasing interest in Islamic finance, which has remained stable despite the accumulation of oil money and | 8841 | 1 | translation_chunk | the global financial crisis, countries around the world are actively pursuing policies to harness its potential. | {} | {} |
pos-19138 | 1 | positive | sentence_translation | 8842 | null | sentence | μ΄μ¬λ κΈμ΅μ κΈμ΅μκΈ° μ΄ν μΈκ³ κΈμ΅μμ κ°μ₯ ν° μ±μ₯μΈλ₯Ό 보μ΄κ³ μλ€. | 8842 | null | translation | Islamic finance is experiencing the most significant growth in global finance since the financial crisis. | {} | {} |
pos-19139 | 1 | positive | sentence_chunk_internal | 8843 | 0 | sentence_chunk | 2003λ
κΈμ΅λ²μ μΈμ§μΈμ μ΄μ€κ³ΌμΈλ₯Ό μ κ±°νλ μ‘°νμ κ°μΈμκ²λ§ ν΄λΉλμμ§λ§, 2006λ
| 8843 | 1 | sentence_chunk | κΈμ΅λ²μμλ κ°μΈλΏλ§ μλλΌ νμ¬μ λνμ¬λ μ΄μ€κ³ΌμΈ λ°©μ§ μ‘°νμ΄ μ μ©λ μ μλλ‘ νμλ€. | {} | {} |
pos-19140 | 1 | positive | sentence_translation | 8843 | null | sentence | 2003λ
κΈμ΅λ²μ μΈμ§μΈμ μ΄μ€κ³ΌμΈλ₯Ό μ κ±°νλ μ‘°νμ κ°μΈμκ²λ§ ν΄λΉλμμ§λ§, 2006λ
κΈμ΅λ²μμλ κ°μΈλΏλ§ μλλΌ νμ¬μ λνμ¬λ μ΄μ€κ³ΌμΈ λ°©μ§ μ‘°νμ΄ μ μ©λ μ μλλ‘ νμλ€. | 8843 | null | translation | The provision to eliminate double taxation of stamp duty under the Financial Act in 2003 only applied to individuals, but in 2006, the Financial Act was amended to allow the provision for preventing double taxation to be applicable to both individuals and companies. | {} | {} |
pos-19141 | 1 | positive | translation_chunk_internal | 8843 | 0 | translation_chunk | The provision to eliminate double taxation of stamp duty under the Financial Act in 2003 only applied to individuals, but in 2006, the | 8843 | 1 | translation_chunk | Financial Act was amended to allow the provision for preventing double taxation to be applicable to both individuals and companies. | {} | {} |
pos-19142 | 1 | positive | sentence_chunk_internal | 8844 | 0 | sentence_chunk | μ΄μ¬λ μ’
κ΅ κ²½μ μΈ μ½λμ μ΅κ³ μ μμΈμ 무ν¨λ§λ λ‘λΆν° λ΄λ €μ§ κ³μλ‘ λ¬΄ν¨λ§λκ° | 8844 | 1 | sentence_chunk | ꡬμ νλ κ²μ κ΅μ°λ€μ΄ λ°μ μ μ κ²μΌλ‘ μ΄μ¬ λλ²μμ μ΅μμ λ²μμΌλ‘ μμ©νλ€. | {} | {} |
pos-19143 | 1 | positive | sentence_translation | 8844 | null | sentence | μ΄μ¬λ μ’
κ΅ κ²½μ μΈ μ½λμ μ΅κ³ μ μμΈμ 무ν¨λ§λ λ‘λΆν° λ΄λ €μ§ κ³μλ‘ λ¬΄ν¨λ§λκ° κ΅¬μ νλ κ²μ κ΅μ°λ€μ΄ λ°μ μ μ κ²μΌλ‘ μ΄μ¬ λλ²μμ μ΅μμ λ²μμΌλ‘ μμ©νλ€. | 8844 | null | translation | The Quran, an Islamic religious scripture, is a revelation given by the supreme prophet Muhammad and is written by his followers and serves as the highest court in Islamic law. | {} | {} |
pos-19144 | 1 | positive | translation_chunk_internal | 8844 | 0 | translation_chunk | The Quran, an Islamic religious scripture, is a revelation given by the supreme prophet | 8844 | 1 | translation_chunk | Muhammad and is written by his followers and serves as the highest court in Islamic law. | {} | {} |
pos-19145 | 1 | positive | sentence_translation | 8845 | null | sentence | νλλ¨λ μμΈμ 무ν¨λ§λμ μΈνμΈ μλλ₯Ό κ·Έμ μ¬λλ€μ΄ ꡬμ ν μΈνλ‘μ΄λ€. | 8845 | null | translation | Hadith is a record of the words and deeds of the prophet Muhammad, Sunnah, which his apostles dictated. | {} | {} |
pos-19146 | 1 | positive | sentence_translation | 8846 | null | sentence | νλ²μ ν κ΅κ°μ μ΅κ³ κ·λ²μ΄κ³ κ·Έ ꡬμ±μμ΄ μ§μΌμΌ ν μνκ·λ²μ΄λ€. | 8846 | null | translation | The Constitution is the highest standard of a country and is the standard of living that its members must observe. | {} | {} |
pos-19147 | 1 | positive | sentence_chunk_internal | 8847 | 0 | sentence_chunk | FATFκ° 2014λ
μλ κ°μμμ°μ μ§κΈμλ¨μ κ΄μ μμ μ κ·Όνμλ€λ©΄ νμ¬λ κ°μμμ°μ | 8847 | 1 | sentence_chunk | μ§κΈ λλ ν¬μ λͺ©μ μΌλ‘ μ¬μ© κ°λ₯ν μμ°μΌλ‘ μ κ·Όνλ€λ μ μμ μ°¨μ΄μ μ΄ μλ€. | {} | {} |
pos-19148 | 1 | positive | sentence_translation | 8847 | null | sentence | FATFκ° 2014λ
μλ κ°μμμ°μ μ§κΈμλ¨μ κ΄μ μμ μ κ·Όνμλ€λ©΄ νμ¬λ κ°μμμ°μ μ§κΈ λλ ν¬μ λͺ©μ μΌλ‘ μ¬μ© κ°λ₯ν μμ°μΌλ‘ μ κ·Όνλ€λ μ μμ μ°¨μ΄μ μ΄ μλ€. | 8847 | null | translation | While FATF approached virtual assets from the perspective of a means of payment in 2014, there is a difference in that it currently approaches virtual assets as assets that can be used for payment or investment purposes. | {} | {} |
pos-19149 | 1 | positive | translation_chunk_internal | 8847 | 0 | translation_chunk | While FATF approached virtual assets from the perspective of a means of payment in 2014, there is a difference | 8847 | 1 | translation_chunk | in that it currently approaches virtual assets as assets that can be used for payment or investment purposes. | {} | {} |
pos-19150 | 1 | positive | sentence_translation | 8848 | null | sentence | μ¬κΈ°μλ λͺ¨λ ννμ μ΄μκ° ν¬ν¨λλ λ° μ΄μ¨ λΆλ¬Έ, κ³ μ λλ λ³λ μ΄μ¨μ μ¬λΆ, λ¨λ¦¬ λλ 볡리μ μ¬λΆμ λΆλ¬Ένλ€. | 8848 | null | translation | This includes all forms of interest, regardless of interest rate, whether fixed or variable interest rate or whether simple or compounded. | {} | {} |
pos-19151 | 1 | positive | sentence_translation | 8849 | null | sentence | μ΄μ μμ κΈμ§ λ¦¬λ° λ³Έμ°μ μλ―Έλ μ΄κ³Ό λλ μ¦κ°λΌλ μλ―ΈμΈλ° νν μ΄μμ κ°λ
μΌλ‘ μ¬μ©λλ€. | 8849 | null | translation | The original meaning of interest prohibition riba is excess or increase, which is often used as the concept of interest. | {} | {} |
pos-19152 | 1 | positive | sentence_chunk_internal | 8850 | 0 | sentence_chunk | ν¬κΈ°νμλ μμ ν¬κΈ° λͺ©μ κ±°λ λΏλ§ μλλΌ λλ°μ μμκ° ν¬ν¨λ κ±°λλ₯Ό | 8850 | 1 | sentence_chunk | μλ―Έ νλ κ²μΌλ‘μ, μ΄μ¬λλ²μμλ λͺ¨λ ννμ λλ° λλ ν¬κΈ°κ° κΈμ§λλ€. | {} | {} |
pos-19153 | 1 | positive | sentence_translation | 8850 | null | sentence | ν¬κΈ°νμλ μμ ν¬κΈ° λͺ©μ κ±°λ λΏλ§ μλλΌ λλ°μ μμκ° ν¬ν¨λ κ±°λλ₯Ό μλ―Έ νλ κ²μΌλ‘μ, μ΄μ¬λλ²μμλ λͺ¨λ ννμ λλ° λλ ν¬κΈ°κ° κΈμ§λλ€. | 8850 | null | translation | Speculation refers to transactions that include gambling elements, as well as pure speculative purposes, and all forms of gambling or speculation are prohibited under Islamic law. | {} | {} |
pos-19154 | 1 | positive | translation_chunk_internal | 8850 | 0 | translation_chunk | Speculation refers to transactions that include gambling elements, as well as pure speculative | 8850 | 1 | translation_chunk | purposes, and all forms of gambling or speculation are prohibited under Islamic law. | {} | {} |
pos-19155 | 1 | positive | sentence_chunk_internal | 8851 | 0 | sentence_chunk | 무λΌλ°ν μνμ ꡬ쑰μ λνμ¬ μ μνλ λ³λμ κ·μ μ λλ©΄μ, κ΄λ ¨ κΈμ΅ μνμΌλ‘λΆν° λ°μνλ | 8851 | 1 | sentence_chunk | μλμ κ±°λμ μ€μ§μ λ°λΌ μ΄μμλμΌλ‘ μ·¨κΈνλ€λ λͺ
λ¬Έμ κ·μ μ λ νμκ° μλ€κ³ μκ°λλ€. | {} | {} |
pos-19156 | 1 | positive | sentence_translation | 8851 | null | sentence | 무λΌλ°ν μνμ ꡬ쑰μ λνμ¬ μ μνλ λ³λμ κ·μ μ λλ©΄μ, κ΄λ ¨ κΈμ΅ μνμΌλ‘λΆν° λ°μνλ μλμ κ±°λμ μ€μ§μ λ°λΌ μ΄μμλμΌλ‘ μ·¨κΈνλ€λ λͺ
λ¬Έμ κ·μ μ λ νμκ° μλ€κ³ μκ°λλ€. | 8851 | null | translation | It is deemed necessary to establish a separate regulation that defines the structure of Murabaha products and to include a clear provision that classifies income derived from related financial products as interest income based on the essence of the transaction. | {} | {} |
pos-19157 | 1 | positive | translation_chunk_internal | 8851 | 0 | translation_chunk | It is deemed necessary to establish a separate regulation that defines the structure of Murabaha products and to include a clear | 8851 | 1 | translation_chunk | provision that classifies income derived from related financial products as interest income based on the essence of the transaction. | {} | {} |
pos-19158 | 1 | positive | sentence_chunk_internal | 8852 | 0 | sentence_chunk | μλνλ©΄ μ λ½μ°ν©μμλ λμ§νΈ μν μ μ©μμΌλ‘ λΆλ₯νκ³ μλ λ°λ©΄, μ°λ¦¬λλΌμμλ | 8852 | 1 | sentence_chunk | μ¬νλ‘ λΆλ₯λλ κ²½μ°μ μ©μμΌλ‘ λΆ λ₯λλ κ²½μ°κ° νΌμ¬λλ μν©μ΄κΈ° λλ¬Έμ΄λ€. | {} | {} |
pos-19159 | 1 | positive | sentence_translation | 8852 | null | sentence | μλνλ©΄ μ λ½μ°ν©μμλ λμ§νΈ μν μ μ©μμΌλ‘ λΆλ₯νκ³ μλ λ°λ©΄, μ°λ¦¬λλΌμμλ μ¬νλ‘ λΆλ₯λλ κ²½μ°μ μ©μμΌλ‘ λΆ λ₯λλ κ²½μ°κ° νΌμ¬λλ μν©μ΄κΈ° λλ¬Έμ΄λ€. | 8852 | null | translation | This is because digital products are classified as services in the European Union, while in Korea, there are mixed cases where they are classified as goods and services. | {} | {} |
pos-19160 | 1 | positive | translation_chunk_internal | 8852 | 0 | translation_chunk | This is because digital products are classified as services in the European Union, | 8852 | 1 | translation_chunk | while in Korea, there are mixed cases where they are classified as goods and services. | {} | {} |
pos-19161 | 1 | positive | sentence_translation | 8853 | null | sentence | μ΄μ κ°μ κ·Όλ³Έμ λΆλ₯ μ²΄κ³ λ³ν νμμ±μ λν μλ¬Έκ³Ό ν΄κ²°μ λ³Έ λ
Όλ¬Έμ λ²μ£Όλ₯Ό λμ΄μλ λΆλΆμ΄μ΄μ μΆν μ°κ΅¬μ 미루 μ΄λκ³ μ νλ€. | 8853 | null | translation | Questions and solutions about the necessity of such a change in the fundamental classification system are beyond the scope of this paper, so we intend to put it on hold in further research. | {} | {} |
pos-19162 | 1 | positive | translation_chunk_internal | 8853 | 0 | translation_chunk | Questions and solutions about the necessity of such a change in the fundamental classification | 8853 | 1 | translation_chunk | system are beyond the scope of this paper, so we intend to put it on hold in further research. | {} | {} |
pos-19163 | 1 | positive | sentence_translation | 8854 | null | sentence | νΉν μ μ΄μ λμ§νΈ μνμ΄ μ©μμΈκ°, μλλ©΄ μ¬νμΈκ°μ λΆλ₯μμλ μΆ©λμ΄ μ΄λ£¨μ΄μ§λ μΈ‘λ©΄λ κ·Όλ³Έμ μΌλ‘ μκ°ν΄λ³Ό λΆλΆκ³Όλ μ΄μ΄μ§λ€. | 8854 | null | translation | In particular, the aspect of conflict in the classification of whether digital products are services or goods in the first place also leads to something to be considered. | {} | {} |
pos-19164 | 1 | positive | translation_chunk_internal | 8854 | 0 | translation_chunk | In particular, the aspect of conflict in the classification of whether digital products | 8854 | 1 | translation_chunk | are services or goods in the first place also leads to something to be considered. | {} | {} |
pos-19165 | 1 | positive | sentence_chunk_internal | 8855 | 0 | sentence_chunk | μ΄λ μ 3μ°¨ μνΈμ¬μ¬λ₯Ό ν΅ν΄ μ μ‘°μΈλ²μ£μ μκΈμΈνμ΄ λ°μ νκ² κ΄λ ¨λλ€λ μ μ λͺ
λ°±ν ν κ²μΌλ‘ μ‘°μΈλ²μ£ μμ | 8855 | 1 | sentence_chunk | μκΈ΄ λ²μ£μμ΅μ λν μκΈμΈννμμ λν΄μλ μκΈμΈνλ°©μ§λ₯Ό μν μλ°© μ‘°μΉγμ¬λ²μ‘°μΉλ₯Ό μ μ©ν μ μκ² λμλ€. | {} | {} |
pos-19166 | 1 | positive | sentence_translation | 8855 | null | sentence | μ΄λ μ 3μ°¨ μνΈμ¬μ¬λ₯Ό ν΅ν΄ μ μ‘°μΈλ²μ£μ μκΈμΈνμ΄ λ°μ νκ² κ΄λ ¨λλ€λ μ μ λͺ
λ°±ν ν κ²μΌλ‘ μ‘°μΈλ²μ£ μμ μκΈ΄ λ²μ£μμ΅μ λν μκΈμΈννμμ λν΄μλ μκΈμΈνλ°©μ§λ₯Ό μν μλ°© μ‘°μΉγμ¬λ²μ‘°μΉλ₯Ό μ μ©ν μ μκ² λμλ€. | 8855 | null | translation | This made it clear through the third mutual review that tax crimes and money laundering are closely related, and preventive and judicial measures to prevent money laundering can be applied to money laundering on criminal proceeds from tax crimes. | {} | {} |
pos-19167 | 1 | positive | translation_chunk_internal | 8855 | 0 | translation_chunk | This made it clear through the third mutual review that tax crimes and money laundering are closely related, and preventive | 8855 | 1 | translation_chunk | and judicial measures to prevent money laundering can be applied to money laundering on criminal proceeds from tax crimes. | {} | {} |
pos-19168 | 1 | positive | sentence_translation | 8856 | null | sentence | νμκ΅μ κ³ΌμΈλΉκ΅μ μκΈμΈνμ΄λ ν
λ¬μκΈμ 곡 μ 보 μ λ¬μ μ©μ΄νκ² νλ μ
λ²μ‘°μΉ λ±μ μ€μνλ€. | 8856 | null | translation | Member States implement legislative measures to facilitate the delivery of information on money laundering or terrorist fund provision to tax authorities. | {} | {} |
pos-19169 | 1 | positive | sentence_chunk_internal | 8857 | 0 | sentence_chunk | BEPS νλ‘μ νΈμ λͺ©μ μ€ νλλ μ‘°μΈνΌ λμ² λλ κ²½κ³ΌμΈκ΅μΌλ‘ μ΄μ λ κ³ΌμΈμλμ | 8857 | 1 | sentence_chunk | μ€μ§μ μΈ κ²½μ νλ λ° κ°μΉ μ°½μΆνλμ΄ λ°μν μμ²μ§κ΅ λλ κ±°μ£Όμ§κ΅μΌλ‘ 볡μνλ κ²μ΄λ€. | {} | {} |
pos-19170 | 1 | positive | sentence_translation | 8857 | null | sentence | BEPS νλ‘μ νΈμ λͺ©μ μ€ νλλ μ‘°μΈνΌ λμ² λλ κ²½κ³ΌμΈκ΅μΌλ‘ μ΄μ λ κ³ΌμΈμλμ μ€μ§μ μΈ κ²½μ νλ λ° κ°μΉ μ°½μΆνλμ΄ λ°μν μμ²μ§κ΅ λλ κ±°μ£Όμ§κ΅μΌλ‘ 볡μνλ κ²μ΄λ€. | 8857 | null | translation | One of the objectives of the BEPS project is to restore taxable income that has been transferred to a tax haven or a transitional tax country back to the country of origin or residence where actual economic activities and value creation activities took place. | {} | {} |
pos-19171 | 1 | positive | translation_chunk_internal | 8857 | 0 | translation_chunk | One of the objectives of the BEPS project is to restore taxable income that has been transferred to a tax haven or a transitional | 8857 | 1 | translation_chunk | tax country back to the country of origin or residence where actual economic activities and value creation activities took place. | {} | {} |
pos-19172 | 1 | positive | sentence_chunk_internal | 8858 | 0 | sentence_chunk | Section 260 κ·μ μ΄ μ μ©λ μ μλ λ²μ λλ μ μ© λ μ μλ λ²μμ λν λ²μμ μΆκ°μ μΈ | 8858 | 1 | sentence_chunk | μ€λͺ
μ μ λ¦½μ΄ λΆμ‘±ν μνμμλ Section 260 κ·μ μ μ κ·Ήμ μΌλ‘ μ μ©νκΈ°λ μ΄λ €μ μ κ²μ΄λ€. | {} | {} |
pos-19173 | 1 | positive | sentence_translation | 8858 | null | sentence | Section 260 κ·μ μ΄ μ μ©λ μ μλ λ²μ λλ μ μ© λ μ μλ λ²μμ λν λ²μμ μΆκ°μ μΈ μ€λͺ
μ μ λ¦½μ΄ λΆμ‘±ν μνμμλ Section 260 κ·μ μ μ κ·Ήμ μΌλ‘ μ μ©νκΈ°λ μ΄λ €μ μ κ²μ΄λ€. | 8858 | null | translation | Without sufficient establishment of additional explanations from the court regarding the scope to which the Section 260 rules can or cannot be applied, it would have been challenging to actively implement the Section 260 rules. | {} | {} |
pos-19174 | 1 | positive | translation_chunk_internal | 8858 | 0 | translation_chunk | Without sufficient establishment of additional explanations from the court regarding the scope to which the Section | 8858 | 1 | translation_chunk | 260 rules can or cannot be applied, it would have been challenging to actively implement the Section 260 rules. | {} | {} |
pos-19175 | 1 | positive | sentence_translation | 8859 | null | sentence | κ±°μ λͺ¨λ μ‘°μΈλ² μ‘°λ¬Έμμλ λ©μΈμμκ² λμλ€μ μ νμ νμ©νκ³ μμκΈ° λλ¬Έμ, μ νμμΉμ Section 260 κ·μ μ κΈ°λ₯μ 무λ ₯ννμλ€. | 8859 | null | translation | Because almost all provisions of tax laws allowed taxpayers to choose alternatives, the principle of choice rendered the function of Section 260 regulations ineffective. | {} | {} |
pos-19176 | 1 | positive | translation_chunk_internal | 8859 | 0 | translation_chunk | Because almost all provisions of tax laws allowed taxpayers to choose alternatives, | 8859 | 1 | translation_chunk | the principle of choice rendered the function of Section 260 regulations ineffective. | {} | {} |
pos-19177 | 1 | positive | sentence_chunk_internal | 8860 | 0 | sentence_chunk | λ²μμ΄ μμΈ‘ν
μ€νΈμμ Section 260 κ·μ μ μ μ©μ λν μμΈλ‘ λ³Έ μΌμμ μΈ | 8860 | 1 | sentence_chunk | μ¬μ
κ±°λ λ° κ°μ‘±κ±°λμ κ°λ
λ° λ²μμ λνμ¬ μ΄ν λͺ
νν μ€λͺ
μ μ κ°νμ§ λͺ»νμλ€. | {} | {} |
pos-19178 | 1 | positive | sentence_translation | 8860 | null | sentence | λ²μμ΄ μμΈ‘ν
μ€νΈμμ Section 260 κ·μ μ μ μ©μ λν μμΈλ‘ λ³Έ μΌμμ μΈ μ¬μ
κ±°λ λ° κ°μ‘±κ±°λμ κ°λ
λ° λ²μμ λνμ¬ μ΄ν λͺ
νν μ€λͺ
μ μ κ°νμ§ λͺ»νμλ€. | 8860 | null | translation | The court has failed to provide a clear explanation on the concept and scope of ordinary business and family transactions as an exception to the application of the Section 260 provisions in the predictive test. | {} | {} |
pos-19179 | 1 | positive | translation_chunk_internal | 8860 | 0 | translation_chunk | The court has failed to provide a clear explanation on the concept and scope of ordinary business and | 8860 | 1 | translation_chunk | family transactions as an exception to the application of the Section 260 provisions in the predictive test. | {} | {} |
pos-19180 | 1 | positive | sentence_chunk_internal | 8861 | 0 | sentence_chunk | μ΄λ¬ν νΉμ κ·μ μ λ²μ μ±κ²©, μμ κΆ, κ·Έλ¦¬κ³ μ²΄μ½κ΅κ°μ κ±°μ£Όμμ μΌλ°μ μΈ νλμ | 8861 | 1 | sentence_chunk | μν λ€μν μ‘°μΈμ‘°μ½λ¨μ© μν©μ ν΄κ²°ν μ μμ κ²μ΄λΌκ³ λ³΄κ³ μλ λ³΄κ³ μλ€. | {} | {} |
pos-19181 | 1 | positive | sentence_translation | 8861 | null | sentence | μ΄λ¬ν νΉμ κ·μ μ λ²μ μ±κ²©, μμ κΆ, κ·Έλ¦¬κ³ μ²΄μ½κ΅κ°μ κ±°μ£Όμμ μΌλ°μ μΈ νλμ μν λ€μν μ‘°μΈμ‘°μ½λ¨μ© μν©μ ν΄κ²°ν μ μμ κ²μ΄λΌκ³ λ³΄κ³ μλ λ³΄κ³ μλ€. | 8861 | null | translation | The report believes that these specific regulations may address various tax treaty abuse situations caused by legal nature, ownership, and general activities of residents of contracting countries. | {} | {} |
pos-19182 | 1 | positive | translation_chunk_internal | 8861 | 0 | translation_chunk | The report believes that these specific regulations may address various tax treaty abuse situations | 8861 | 1 | translation_chunk | caused by legal nature, ownership, and general activities of residents of contracting countries. | {} | {} |
pos-19183 | 1 | positive | sentence_chunk_internal | 8862 | 0 | sentence_chunk | μ‘°μΈμ‘°μ½μ 체결 ν λ, 체μ½κ΅μ μ‘°μΈννΌλ₯Ό λ°©μ§νκ³ , μ‘°μΈμ‘°μ½λ¨μ©μ κΈ°νλ₯Ό λ§λ€μ§ | 8862 | 1 | sentence_chunk | μλλ‘ νλ λͺ
νν μ μΈμ μ‘°μΈμ‘°μ½μ μλ¬Έκ³Ό μ λͺ©μ ν¬ν¨νλλ‘ νλ κ² μ΄λ€. | {} | {} |
pos-19184 | 1 | positive | sentence_translation | 8862 | null | sentence | μ‘°μΈμ‘°μ½μ 체결 ν λ, 체μ½κ΅μ μ‘°μΈννΌλ₯Ό λ°©μ§νκ³ , μ‘°μΈμ‘°μ½λ¨μ©μ κΈ°νλ₯Ό λ§λ€μ§ μλλ‘ νλ λͺ
νν μ μΈμ μ‘°μΈμ‘°μ½μ μλ¬Έκ³Ό μ λͺ©μ ν¬ν¨νλλ‘ νλ κ² μ΄λ€. | 8862 | null | translation | When signing a tax treaty, the Contracting State shall include a clear declaration in the preface and title of the tax treaty to prevent tax avoidance and not create an opportunity for abuse of the tax treaty. | {} | {} |
pos-19185 | 1 | positive | translation_chunk_internal | 8862 | 0 | translation_chunk | When signing a tax treaty, the Contracting State shall include a clear declaration in the preface and | 8862 | 1 | translation_chunk | title of the tax treaty to prevent tax avoidance and not create an opportunity for abuse of the tax treaty. | {} | {} |
pos-19186 | 1 | positive | sentence_translation | 8863 | null | sentence | νΉν 2014λ
μ λμ
λ κ°νΈμ¬μ
μλ±λ‘μ λλ μ΄λ¬ν μμ²μ§μμ λμ μ΄μμ νλ λ° μμ΄, μ μ°¨ μ νΈμ΄μ±μ μ 곡ν κ²μ΄λ€. | 8863 | null | translation | In particular, the simplified business registration system introduced in 2014 will offer procedural convenience in the operation of such a withholding system. | {} | {} |
pos-19187 | 1 | positive | sentence_translation | 8864 | null | sentence | μ΄ κ²½μ°μ λ©΄μΈ κ±°λ λμμ΄ λ κ°μννλ₯Ό μ΄λ»κ² κ· μ ν κ²μΈκ°μ λν κΈ°μ€ μ€μ μ λ¬Έμ κ° λ¨κ² λλ€. | 8864 | null | translation | In this case, the question of setting standards for how to define virtual currency that will be subject to tax-free transactions remains. | {} | {} |
pos-19188 | 1 | positive | sentence_translation | 8865 | null | sentence | μ΄λ¬ν λ°©μμ λΆκ°κ°μΉμΈμ λ΄μμ κ°μννλ₯Ό μ·¨κΈνκ³ μ ν λ, μ μ©ν μ μλ λ²μλ₯Ό μ°μ μ μΌλ‘ λ§λλ κ²μ΄λ€. | 8865 | null | translation | This method prioritizes the scope that can be applied when dealing with virtual currency within the value-added tax system. | {} | {} |
pos-19189 | 1 | positive | sentence_chunk_internal | 8866 | 0 | sentence_chunk | νΉν μ΄λ¬ν λ³νλ μΈλ² μ λͺ©μ μ ν΄μμ νκ³λ κ²½μ νμ μΌλ‘ λ
Όλμ΄ μλ βν΅νβμ κ°λ
κ³Ό | 8866 | 1 | sentence_chunk | λ²μλ₯Ό μ΄λ» κ² ν΄μνλλμ λ°λΌ λ
Όλκ³Ό λΆνμ€μ±μ κ°μ€μν¬ μΌλ €κ° μλ€λ λ¨μ λ λ¨μ μ λ€. | {} | {} |
pos-19190 | 1 | positive | sentence_translation | 8866 | null | sentence | νΉν μ΄λ¬ν λ³νλ μΈλ² μ λͺ©μ μ ν΄μμ νκ³λ κ²½μ νμ μΌλ‘ λ
Όλμ΄ μλ βν΅νβμ κ°λ
κ³Ό λ²μλ₯Ό μ΄λ» κ² ν΄μνλλμ λ°λΌ λ
Όλκ³Ό λΆνμ€μ±μ κ°μ€μν¬ μΌλ €κ° μλ€λ λ¨μ λ λ¨μ μ λ€. | 8866 | null | translation | In particular, these changes also have the disadvantage of increasing controversy and uncertainty depending on the limitations of the purposeful interpretation of the tax law or how to interpret the concept and scope of the economically controversial "currency." | {} | {} |
pos-19191 | 1 | positive | translation_chunk_internal | 8866 | 0 | translation_chunk | In particular, these changes also have the disadvantage of increasing controversy and uncertainty depending on the limitations of | 8866 | 1 | translation_chunk | the purposeful interpretation of the tax law or how to interpret the concept and scope of the economically controversial "currency." | {} | {} |
pos-19192 | 1 | positive | sentence_translation | 8867 | null | sentence | μμ 8κ°μ§ μμλ κ³νμ μ±κ²©κ³Ό μ°κ΄λ μν©μ λν κ°κ΄μ μΈ κ΄μ°°μ κΈ°μ΄νμ¬ κ²ν λλ€. | 8867 | null | translation | The above eight factors are examined based on objective observations of the situation associated with the nature of the plan. | {} | {} |
pos-19193 | 1 | positive | sentence_translation | 8868 | null | sentence | μ΄κ²μ μΆμΈ‘μ κ·Όκ±°ν κ²μ΄κ³ , λ©μΈμμ νμκ°λ₯μ±μ λν μΆμΈ‘μ λ€μν κ°λ₯μ±μ λ΄ν¬νκΈ° λλ¬Έμ νμ€νκ² νλλΌκ³ νμ νκΈ°κ° μ΄λ ΅κΈ° λλ¬Έμ΄λ€. | 8868 | null | translation | This is because it is based on speculation, and it is difficult to definitively confirm that the taxpayer's speculation about the possibility of action is singular, as it encompasses various possibilities. | {} | {} |
pos-19194 | 1 | positive | translation_chunk_internal | 8868 | 0 | translation_chunk | This is because it is based on speculation, and it is difficult to definitively confirm that the | 8868 | 1 | translation_chunk | taxpayer's speculation about the possibility of action is singular, as it encompasses various possibilities. | {} | {} |
pos-19195 | 1 | positive | sentence_chunk_internal | 8869 | 0 | sentence_chunk | ν λ°©λ²μ μ¬κ±΄ κ±°λμμ μ‘°μΈννμ λ°μμν€λ κ³νμ μ μΈνκ³ λ°λκ°μ μ ꡬμ±νλ κ²μ΄κ³ , λ λ€λ₯Έ | 8869 | 1 | sentence_chunk | λ°©λ²μ βλ체 κ±°λ λΆμλ°©λ²βμΌλ‘ μ€μ μ¬κ±΄ κ±°λμλ λ€λ₯΄μ§λ§ κ°λ₯ν λ체 κ±°λλ₯Ό μ¬κ΅¬μ±νλ κ²μ΄λ€. | {} | {} |
pos-19196 | 1 | positive | sentence_translation | 8869 | null | sentence | ν λ°©λ²μ μ¬κ±΄ κ±°λμμ μ‘°μΈννμ λ°μμν€λ κ³νμ μ μΈνκ³ λ°λκ°μ μ ꡬμ±νλ κ²μ΄κ³ , λ λ€λ₯Έ λ°©λ²μ βλ체 κ±°λ λΆμλ°©λ²βμΌλ‘ μ€μ μ¬κ±΄ κ±°λμλ λ€λ₯΄μ§λ§ κ°λ₯ν λ체 κ±°λλ₯Ό μ¬κ΅¬μ±νλ κ²μ΄λ€. | 8869 | null | translation | One approach is to create a counterfactual assumption excluding the plan that generates tax benefits in transaction cases, while another approach is to reconstruct possible alternative transactions using the "alternative transaction analysis method" that are different from actual case transactions. | {} | {} |
pos-19197 | 1 | positive | translation_chunk_internal | 8869 | 0 | translation_chunk | One approach is to create a counterfactual assumption excluding the plan that generates tax benefits in transaction cases, while another approach is | 8869 | 1 | translation_chunk | to reconstruct possible alternative transactions using the "alternative transaction analysis method" that are different from actual case transactions. | {} | {} |
pos-19198 | 1 | positive | sentence_chunk_internal | 8870 | 0 | sentence_chunk | 20μΈκΈ° μ€νλ° λ¬΄λ ΅ μ μΈκ³μ μΌλ‘ ν곡기 λ©μΉ λ±κ³Ό κ°μ ν
λ¬ μ¬κ±΄μ΄ λΉλ²ν λ°μνμ ν
λ¬μ‘°μ§μ ν΅μ¬μ | 8870 | 1 | sentence_chunk | νλμΈ ν
λ¬μκΈμ‘°λ¬μ κ·Όμ νκΈ° μν κ΅μ μ¬νμ λμμΌλ‘ βν
λ¬μκΈμ‘°λ¬μ μ΅μ λ₯Ό μν κ΅μ νμ½βμ΄ μ±νλμλ€. | {} | {} |
pos-19199 | 1 | positive | sentence_translation | 8870 | null | sentence | 20μΈκΈ° μ€νλ° λ¬΄λ ΅ μ μΈκ³μ μΌλ‘ ν곡기 λ©μΉ λ±κ³Ό κ°μ ν
λ¬ μ¬κ±΄μ΄ λΉλ²ν λ°μνμ ν
λ¬μ‘°μ§μ ν΅μ¬μ νλμΈ ν
λ¬μκΈμ‘°λ¬μ κ·Όμ νκΈ° μν κ΅μ μ¬νμ λμμΌλ‘ βν
λ¬μκΈμ‘°λ¬μ μ΅μ λ₯Ό μν κ΅μ νμ½βμ΄ μ±νλμλ€. | 8870 | null | translation | In response to the frequent occurrence of terrorist incidents such as aircraft hijackings in the late 20th century, the international community adopted the "International Convention for the Suppression of Terrorist Financing" as a measure to eliminate the core activity of terrorist organizations, which is the acquisiti... | {} | {} |
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