Split (1)

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

pair_id string	label int64	pair_type string	pair_subtype string	a_doc_id string	a_snippet_id int64	a_text_type string	a_text string	b_doc_id string	b_snippet_id int64	b_text_type string	b_text string	a_metadata unknown	b_metadata unknown
pos-19300	1	positive	sentence_translation	8914	null	sentence	비거주자가 발행하는 링기트(Ringit) 표시 수쿠크의 이윤에 대한 소득세를 면제하고 수쿠크 발행 목적의 SPV에 대한 소득세도 면제한다.	8914	null	translation	Profit from Ringgit-denominated sukuk issued by non-residents is exempt from income tax, and SPVs for the purpose of sukuk issuance are also exempt from income tax.	{}	{}
pos-19301	1	positive	translation_chunk_internal	8914	0	translation_chunk	Profit from Ringgit-denominated sukuk issued by non-residents is exempt from income	8914	1	translation_chunk	tax, and SPVs for the purpose of sukuk issuance are also exempt from income tax.	{}	{}
pos-19302	1	positive	sentence_translation	8915	null	sentence	조세시스템을 이용하려고 하는 자들의 기회를 좌절시키고자 하였다.	8915	null	translation	They attempted to hinder the opportunities of individuals seeking to utilize the tax system.	{}	{}
pos-19303	1	positive	sentence_translation	8916	null	sentence	내지는 참여 권고를 하고 있는데, 이행의 강제성 부여 정도에 따라 Action들을 구분하면 다음과 같다.	8916	null	translation	It is recommended to participate, and the Actions are classified based on the level of enforcement.	{}	{}
pos-19304	1	positive	sentence_translation	8917	null	sentence	이 사건에서 법원은 당사자 사이의 사적인 계약을 근거로 하여 발생하 는 법적 권리와 의무를 부인하고 과세당국이 과세하는 것을 인정하지 않았다.	8917	null	translation	In this case, the court denied legal rights and obligations arising on the basis of private contracts between the parties and did not recognize taxation by the tax authorities.	{}	{}
pos-19305	1	positive	translation_chunk_internal	8917	0	translation_chunk	In this case, the court denied legal rights and obligations arising on the basis of private	8917	1	translation_chunk	contracts between the parties and did not recognize taxation by the tax authorities.	{}	{}
pos-19306	1	positive	sentence_translation	8918	null	sentence	이에 영국 과세당국은 정원사와 납세자 간 연금계약 하에서 지급되는 금액의 실질에 대한 논쟁을 제기하였다.	8918	null	translation	Accordingly, the British tax authorities raised a debate between the gardener and the taxpayer over the substance of the amount paid under the pension contract.	{}	{}
pos-19307	1	positive	translation_chunk_internal	8918	0	translation_chunk	Accordingly, the British tax authorities raised a debate between the gardener and	8918	1	translation_chunk	the taxpayer over the substance of the amount paid under the pension contract.	{}	{}
pos-19308	1	positive	sentence_chunk_internal	8919	0	sentence_chunk	호주는 과거 영국에서 확립된 웨스트민스터 원칙의 영향으로 인하여 전통적인 문리해석	8919	1	sentence_chunk	접근법을 채택하 였기 때문에 세법의 해석․적용 시 엄격한 문리해석을 준수하였다.	{}	{}
pos-19309	1	positive	sentence_translation	8919	null	sentence	호주는 과거 영국에서 확립된 웨스트민스터 원칙의 영향으로 인하여 전통적인 문리해석 접근법을 채택하 였기 때문에 세법의 해석․적용 시 엄격한 문리해석을 준수하였다.	8919	null	translation	Due to the influence of Westminster Principles established in the United Kingdom in the past, Australia adopted a traditional grammatical interpretation approach, so it complied with strict grammatical interpretation when interpreting and applying tax laws.	{}	{}
pos-19310	1	positive	translation_chunk_internal	8919	0	translation_chunk	Due to the influence of Westminster Principles established in the United Kingdom in the past, Australia adopted a traditional	8919	1	translation_chunk	grammatical interpretation approach, so it complied with strict grammatical interpretation when interpreting and applying tax laws.	{}	{}
pos-19311	1	positive	sentence_chunk_internal	8920	0	sentence_chunk	2008년 금융법 (Finance Act 2008)에서는 수쿠크를 대체 금융 투자 채권(alternative finance	8920	1	sentence_chunk	investment bonds)으로 규정하면서 수쿠크 발행에서 발생하는 실물 자산에 대한 인지세에 대한 이중과세를 제거하는 조항을 신설하였다.	{}	{}
pos-19312	1	positive	sentence_translation	8920	null	sentence	2008년 금융법 (Finance Act 2008)에서는 수쿠크를 대체 금융 투자 채권(alternative finance investment bonds)으로 규정하면서 수쿠크 발행에서 발생하는 실물 자산에 대한 인지세에 대한 이중과세를 제거하는 조항을 신설하였다.	8920	null	translation	The Finance Act 2008 defined sukuk as alternative finance investment bonds and established a new provision to eliminate double taxation on stamp duty on real assets arising from Sukuk issuance.	{}	{}
pos-19313	1	positive	translation_chunk_internal	8920	0	translation_chunk	The Finance Act 2008 defined sukuk as alternative finance investment bonds and established a new	8920	1	translation_chunk	provision to eliminate double taxation on stamp duty on real assets arising from Sukuk issuance.	{}	{}
pos-19314	1	positive	sentence_chunk_internal	8921	0	sentence_chunk	신용거래에 대한 정의로서 신용판매(credit sale)와 대출(loans)을 규정함으로써 무라바하에 대하여	8921	1	sentence_chunk	이 규정을 적용하고, 모기지(mortgage)를 규 정함으로써 감축 무샤라카에 대하여 이 규정을 적용한다.	{}	{}
pos-19315	1	positive	sentence_translation	8921	null	sentence	신용거래에 대한 정의로서 신용판매(credit sale)와 대출(loans)을 규정함으로써 무라바하에 대하여 이 규정을 적용하고, 모기지(mortgage)를 규 정함으로써 감축 무샤라카에 대하여 이 규정을 적용한다.	8921	null	translation	As a definition of credit transactions, this regulation applies to murabaha by defining credit sale and loans, and it applies to reduced musharakah by defining mortgage.	{}	{}
pos-19316	1	positive	translation_chunk_internal	8921	0	translation_chunk	As a definition of credit transactions, this regulation applies to murabaha by defining	8921	1	translation_chunk	credit sale and loans, and it applies to reduced musharakah by defining mortgage.	{}	{}
pos-19317	1	positive	sentence_chunk_internal	8922	0	sentence_chunk	결국 거래가 일어나지 않았을 경우에 포함되었을 조세혜택을 요건으로 하는 §177 C(a)이	8922	1	sentence_chunk	적용되지 않으므로 조세혜택이 없기 때문에 PartⅣA가 적용되지 않는다고 본 것이다.	{}	{}
pos-19318	1	positive	sentence_translation	8922	null	sentence	결국 거래가 일어나지 않았을 경우에 포함되었을 조세혜택을 요건으로 하는 §177 C(a)이 적용되지 않으므로 조세혜택이 없기 때문에 PartⅣA가 적용되지 않는다고 본 것이다.	8922	null	translation	Ultimately, it is concluded that PartⅣA is not applicable because §177 C(a), which requires the inclusion of tax benefits in the event that a transaction does not take place, is not applied, resulting in the absence of tax benefits.	{}	{}
pos-19319	1	positive	translation_chunk_internal	8922	0	translation_chunk	Ultimately, it is concluded that PartⅣA is not applicable because §177 C(a), which requires the inclusion of tax	8922	1	translation_chunk	benefits in the event that a transaction does not take place, is not applied, resulting in the absence of tax benefits.	{}	{}
pos-19320	1	positive	sentence_translation	8923	null	sentence	이는 PartⅣA의 발전과정에서 조세혜택의 존재 입증 여부가 이제 가장 중요한 요소가 되었음을 나타내고 있는 것이라 할 수 있다.	8923	null	translation	This indicates that the presence of tax benefits in the development process of PartⅣA has now become the most crucial factor.	{}	{}
pos-19321	1	positive	sentence_chunk_internal	8924	0	sentence_chunk	주목할 만한 것은 담당 법관은 만약 그의 견해와 달리, Futuris가 조세혜택을 얻었더라면, 그 조세혜택은	8924	1	sentence_chunk	§177D(b)내의 조세혜택을 Futuris가 얻게 할 지배적인 목적으로 수행된 계획과 관련하여 얻어졌을 거라 언급하였다.	{}	{}
pos-19322	1	positive	sentence_translation	8924	null	sentence	주목할 만한 것은 담당 법관은 만약 그의 견해와 달리, Futuris가 조세혜택을 얻었더라면, 그 조세혜택은 §177D(b)내의 조세혜택을 Futuris가 얻게 할 지배적인 목적으로 수행된 계획과 관련하여 얻어졌을 거라 언급하였다.	8924	null	translation	The notable aspect is that the presiding judge mentioned that if Futuris had obtained the tax benefit, it would have been obtained in relation to the plan performed for the dominant purpose of enabling Futuris to obtain the tax benefit within §177D(b), contrary to his opinion.	{}	{}
pos-19323	1	positive	translation_chunk_internal	8924	0	translation_chunk	The notable aspect is that the presiding judge mentioned that if Futuris had obtained the tax benefit, it would have been obtained in	8924	1	translation_chunk	relation to the plan performed for the dominant purpose of enabling Futuris to obtain the tax benefit within §177D(b), contrary to his opinion.	{}	{}
pos-19324	1	positive	sentence_translation	8925	null	sentence	즉 조세혜택이 있다는 것이 입증이 된다면 그에 따른 지배적 목적의 존재여부를 판단하는 것은 어렵지 않았을 것이라는 것이다.	8925	null	translation	In other words, if it had been proven that there are tax benefits, it would not have been difficult to determine the presence of the corresponding dominant purpose.	{}	{}
pos-19325	1	positive	translation_chunk_internal	8925	0	translation_chunk	In other words, if it had been proven that there are tax benefits, it would not	8925	1	translation_chunk	have been difficult to determine the presence of the corresponding dominant purpose.	{}	{}
pos-19326	1	positive	sentence_chunk_internal	8926	0	sentence_chunk	§6103이 규정하는 경우에만 공개가 인정된 IRS-CI가 행하는 범죄수사사무의 경 보고정보도 취득할 수 있으며,	8926	1	sentence_chunk	미연방세법상의 정보는 26 U.S.C §6103의 규정상의 STR을 수집하고 있으며 그 비중은 전 STR의 15% 정도이다.	{}	{}
pos-19327	1	positive	sentence_translation	8926	null	sentence	§6103이 규정하는 경우에만 공개가 인정된 IRS-CI가 행하는 범죄수사사무의 경 보고정보도 취득할 수 있으며, 미연방세법상의 정보는 26 U.S.C §6103의 규정상의 STR을 수집하고 있으며 그 비중은 전 STR의 15% 정도이다.	8926	null	translation	The Criminal Investigation Division of the IRS (IRS-CI), which is allowed to be disclosed only under circumstances stipulated by §6103, can acquire warning information about criminal investigations conducted by the IRS-CI, and information under federal tax law is collected under 26 U.S.C §6103, accounting for about 15%...	{}	{}
pos-19328	1	positive	translation_chunk_internal	8926	0	translation_chunk	The Criminal Investigation Division of the IRS (IRS-CI), which is allowed to be disclosed only under circumstances	8926	1	translation_chunk	stipulated by §6103, can acquire warning information about criminal investigations conducted by the IRS-CI,	{}	{}
pos-19329	1	positive	translation_chunk_internal	8926	0	translation_chunk	The Criminal Investigation Division of the IRS (IRS-CI), which is allowed to be disclosed only under circumstances	8926	2	translation_chunk	and information under federal tax law is collected under 26 U.S.C §6103, accounting for about 15% of all STRs.	{}	{}
pos-19330	1	positive	translation_chunk_internal	8926	1	translation_chunk	stipulated by §6103, can acquire warning information about criminal investigations conducted by the IRS-CI,	8926	2	translation_chunk	and information under federal tax law is collected under 26 U.S.C §6103, accounting for about 15% of all STRs.	{}	{}
pos-19331	1	positive	sentence_translation	8927	null	sentence	FATFF 회원은 정회원과 옵저버로 구성되어 있으며, FATF 산하에 9개 지역기구를 통해 전세계 거의 대부분 국가를 관할하고 있다.	8927	null	translation	FATFF members are composed of full members and observers, and they oversee almost all countries around the world through nine regional organizations under the FATF's jurisdiction.	{}	{}
pos-19332	1	positive	translation_chunk_internal	8927	0	translation_chunk	FATFF members are composed of full members and observers, and they oversee almost all	8927	1	translation_chunk	countries around the world through nine regional organizations under the FATF's jurisdiction.	{}	{}
pos-19333	1	positive	sentence_chunk_internal	8928	0	sentence_chunk	회원국 가입과 관련하여 초기에는 회원국 확대 문제에 폐쇄적인 입장이었으나, 범세계적 자금세탁방지 네트워크를	8928	1	sentence_chunk	확립하기 위해 2002년 이후 러시아, 중국 등을 새로운 회원국으로 승인하였고 2009년 한국의 가입이 승인되었다.	{}	{}
pos-19334	1	positive	sentence_translation	8928	null	sentence	회원국 가입과 관련하여 초기에는 회원국 확대 문제에 폐쇄적인 입장이었으나, 범세계적 자금세탁방지 네트워크를 확립하기 위해 2002년 이후 러시아, 중국 등을 새로운 회원국으로 승인하였고 2009년 한국의 가입이 승인되었다.	8928	null	translation	Initially, there was a closed stance on the issue of expanding member states in relation to membership, but since 2002, Russia and China have been approved as new member states to establish a global anti-money laundering network, and Korea's membership was approved in 2009.	{}	{}
pos-19335	1	positive	translation_chunk_internal	8928	0	translation_chunk	Initially, there was a closed stance on the issue of expanding member states in relation to membership, but since 2002, Russia and China	8928	1	translation_chunk	have been approved as new member states to establish a global anti-money laundering network, and Korea's membership was approved in 2009.	{}	{}
pos-19336	1	positive	sentence_chunk_internal	8929	0	sentence_chunk	테러자금조달이 발생하기 쉬운 일반적 환경으로서 테러조직 또는 테러리스트와 연계, 테러 준비 훈련 프로그램,	8929	1	sentence_chunk	테러자금 조달 목적의 활동이 가능한 조직, 모금 등 자금을 조달하는 프로그램 등이 존재하는지가 해당된다.	{}	{}
pos-19337	1	positive	sentence_translation	8929	null	sentence	테러자금조달이 발생하기 쉬운 일반적 환경으로서 테러조직 또는 테러리스트와 연계, 테러 준비 훈련 프로그램, 테러자금 조달 목적의 활동이 가능한 조직, 모금 등 자금을 조달하는 프로그램 등이 존재하는지가 해당된다.	8929	null	translation	It encompasses whether there are programs in place that facilitate the raising of funds, such as connections with terrorist organizations or individuals, training programs for terrorist preparations, organizations capable of engaging in activities for the purpose of terrorist financing, and programs for fundraising, as...	{}	{}
pos-19338	1	positive	translation_chunk_internal	8929	0	translation_chunk	It encompasses whether there are programs in place that facilitate the raising of funds, such as connections with terrorist	8929	1	translation_chunk	organizations or individuals, training programs for terrorist preparations, organizations capable of engaging in activities for the	{}	{}
pos-19339	1	positive	translation_chunk_internal	8929	0	translation_chunk	It encompasses whether there are programs in place that facilitate the raising of funds, such as connections with terrorist	8929	2	translation_chunk	purpose of terrorist financing, and programs for fundraising, as it pertains to a general environment prone to terrorist financing.	{}	{}
pos-19340	1	positive	translation_chunk_internal	8929	1	translation_chunk	organizations or individuals, training programs for terrorist preparations, organizations capable of engaging in activities for the	8929	2	translation_chunk	purpose of terrorist financing, and programs for fundraising, as it pertains to a general environment prone to terrorist financing.	{}	{}
pos-19341	1	positive	sentence_translation	8930	null	sentence	우리나라의 경우에도 위와 같은 환경에서 자유로울 수 없는 실정이다.	8930	null	translation	Even in Korea, it is impossible to be free from the above environment.	{}	{}
pos-19342	1	positive	sentence_chunk_internal	8931	0	sentence_chunk	이는 조세범 죄와 자금세탁이 밀접하게 관련된다는 점을 명백히 한 것으로 조세범죄에서 생긴 범죄수익에	8931	1	sentence_chunk	대한 자금세탁행위에 대해서도 자금세탁방지를 위한 예방조치ㆍ사법 조치를 적용할 수 있게 되었다.	{}	{}
pos-19343	1	positive	sentence_translation	8931	null	sentence	이는 조세범 죄와 자금세탁이 밀접하게 관련된다는 점을 명백히 한 것으로 조세범죄에서 생긴 범죄수익에 대한 자금세탁행위에 대해서도 자금세탁방지를 위한 예방조치ㆍ사법 조치를 적용할 수 있게 되었다.	8931	null	translation	This made it clear 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-19344	1	positive	translation_chunk_internal	8931	0	translation_chunk	This made it clear that tax crimes and money laundering are closely related, and preventive and judicial	8931	1	translation_chunk	measures to prevent money laundering can be applied to money laundering on criminal proceeds from tax crimes.	{}	{}
pos-19345	1	positive	sentence_chunk_internal	8932	0	sentence_chunk	이에 따 라 자금세탁범죄의 예방과 차단을 위하여 UN, OECD 산하의 국제자금세탁방지기 구 등	8932	1	sentence_chunk	국제기구의 권고로 우리의 특성에 맞게 금융정보분석기구를 설립하는 등 자금세탁방지기구를 도입해 오고 있다.	{}	{}
pos-19346	1	positive	sentence_translation	8932	null	sentence	이에 따 라 자금세탁범죄의 예방과 차단을 위하여 UN, OECD 산하의 국제자금세탁방지기 구 등 국제기구의 권고로 우리의 특성에 맞게 금융정보분석기구를 설립하는 등 자금세탁방지기구를 도입해 오고 있다.	8932	null	translation	Accordingly, anti-money laundering organizations have been introduced, such as the establishment of a financial information analysis organization according to Korean characteristics at the recommendation of international organizations such as the International Anti-Money Laundering Organization under the UN and OECD to...	{}	{}
pos-19347	1	positive	translation_chunk_internal	8932	0	translation_chunk	Accordingly, anti-money laundering organizations have been introduced, such as the establishment of a financial information	8932	1	translation_chunk	analysis organization according to Korean characteristics at the recommendation of international organizations such as	{}	{}
pos-19348	1	positive	translation_chunk_internal	8932	0	translation_chunk	Accordingly, anti-money laundering organizations have been introduced, such as the establishment of a financial information	8932	2	translation_chunk	the International Anti-Money Laundering Organization under the UN and OECD to prevent and block money laundering crimes.	{}	{}
pos-19349	1	positive	translation_chunk_internal	8932	1	translation_chunk	analysis organization according to Korean characteristics at the recommendation of international organizations such as	8932	2	translation_chunk	the International Anti-Money Laundering Organization under the UN and OECD to prevent and block money laundering crimes.	{}	{}
pos-19350	1	positive	sentence_translation	8933	null	sentence	기존의 물리적인 사업장의 존재를 기초로 하는 고정사업장의 개념을 새로운 디지털 경제에 적용시키기에는 한계가 있다.	8933	null	translation	Applying the concept of a fixed establishment based on the existence of a traditional physical workplace has limitations when it comes to the new digital economy.	{}	{}
pos-19351	1	positive	translation_chunk_internal	8933	0	translation_chunk	Applying the concept of a fixed establishment based on the existence of a traditional	8933	1	translation_chunk	physical workplace has limitations when it comes to the new digital economy.	{}	{}
pos-19352	1	positive	sentence_translation	8934	null	sentence	둘째는, 상당한 수준의 디지털 거래존재에 기초한 새로운 연계를 고정사업장을 대신하는 기준으로 채택하자는 것이다.	8934	null	translation	Secondly, the proposal is to adopt a new criterion for replacing the permanent establishment, based on the presence of a substantial level of digital transactions.	{}	{}
pos-19353	1	positive	translation_chunk_internal	8934	0	translation_chunk	Secondly, the proposal is to adopt a new criterion for replacing the permanent	8934	1	translation_chunk	establishment, based on the presence of a substantial level of digital transactions.	{}	{}
pos-19354	1	positive	sentence_chunk_internal	8935	0	sentence_chunk	셋째는 고정사업장 기준을 부분적으로는 물리적 실재에 근거를 두면서도 디지털	8935	1	sentence_chunk	경제환경에서 고 객과의 관계의 성격 변화를 고려하여 판정하자는 것이다.	{}	{}
pos-19355	1	positive	sentence_translation	8935	null	sentence	셋째는 고정사업장 기준을 부분적으로는 물리적 실재에 근거를 두면서도 디지털 경제환경에서 고 객과의 관계의 성격 변화를 고려하여 판정하자는 것이다.	8935	null	translation	The third point is to determine the standard of a permanent establishment, taking into account the changing nature of the relationship with high-value customers in the digital economic environment, while also partially relying on physical presence.	{}	{}
pos-19356	1	positive	translation_chunk_internal	8935	0	translation_chunk	The third point is to determine the standard of a permanent establishment, taking into account the changing nature of the	8935	1	translation_chunk	relationship with high-value customers in the digital economic environment, while also partially relying on physical presence.	{}	{}
pos-19357	1	positive	sentence_chunk_internal	8936	0	sentence_chunk	첫째는 전통적인 사업에서는 예비적, 보조적 활동으로 취급되는 것들이라도 디지털 경제환경에서의 새로운 사업모델에서는	8936	1	sentence_chunk	핵심기능으로 취급될 수 있으므로 현행 OECD 모델 조세조약 제5조 제4항을 개정하여 고정사업장의 범위를 확대하 자는 것이다.	{}	{}
pos-19358	1	positive	sentence_translation	8936	null	sentence	첫째는 전통적인 사업에서는 예비적, 보조적 활동으로 취급되는 것들이라도 디지털 경제환경에서의 새로운 사업모델에서는 핵심기능으로 취급될 수 있으므로 현행 OECD 모델 조세조약 제5조 제4항을 개정하여 고정사업장의 범위를 확대하 자는 것이다.	8936	null	translation	The first step is to broaden the scope of permanent establishments by amending Article 5, Paragraph 4 of the existing OECD Model Tax Treaty, as activities that are considered preliminary or auxiliary in traditional businesses can be regarded as core functions in new business models within the digital economy environmen...	{}	{}
pos-19359	1	positive	translation_chunk_internal	8936	0	translation_chunk	The first step is to broaden the scope of permanent establishments by amending Article 5, Paragraph 4 of the	8936	1	translation_chunk	existing OECD Model Tax Treaty, as activities that are considered preliminary or auxiliary in traditional	{}	{}
pos-19360	1	positive	translation_chunk_internal	8936	0	translation_chunk	The first step is to broaden the scope of permanent establishments by amending Article 5, Paragraph 4 of the	8936	2	translation_chunk	businesses can be regarded as core functions in new business models within the digital economy environment.	{}	{}
pos-19361	1	positive	translation_chunk_internal	8936	1	translation_chunk	existing OECD Model Tax Treaty, as activities that are considered preliminary or auxiliary in traditional	8936	2	translation_chunk	businesses can be regarded as core functions in new business models within the digital economy environment.	{}	{}
pos-19362	1	positive	sentence_chunk_internal	8937	0	sentence_chunk	본 연구는 자금세탁 관련 조세범죄에 관한 국제적 동향, 조세범죄의 자금세탁 전제범죄화 등을	8937	1	sentence_chunk	중심으로 살펴봄으로써 자금세탁 관련 조세문제에 대하여 합리적인 방향을 제시하는데 그 목적이 있다.	{}	{}
pos-19363	1	positive	sentence_translation	8937	null	sentence	본 연구는 자금세탁 관련 조세범죄에 관한 국제적 동향, 조세범죄의 자금세탁 전제범죄화 등을 중심으로 살펴봄으로써 자금세탁 관련 조세문제에 대하여 합리적인 방향을 제시하는데 그 목적이 있다.	8937	null	translation	The purpose of this study is to examine international trends in tax crimes related to money laundering and the criminalization of money laundering in tax crimes, with a focus on providing a rational direction for tax issues related to money laundering.	{}	{}
pos-19364	1	positive	translation_chunk_internal	8937	0	translation_chunk	The purpose of this study is to examine international trends in tax crimes related to money laundering and the criminalization	8937	1	translation_chunk	of money laundering in tax crimes, with a focus on providing a rational direction for tax issues related to money laundering.	{}	{}
pos-19365	1	positive	sentence_chunk_internal	8938	0	sentence_chunk	불법적인 금융거래를 방지하여 합법적인 사업활동과 건전한 금융거래 를 증가시킴으로써 경제구조를 투명화하고	8938	1	sentence_chunk	국가재정 확충에 도움이 될 수 있도록 이를 단계적으로 확대하는 방안을 신중히 검토할 필요가 있을 것이다.	{}	{}
pos-19366	1	positive	sentence_translation	8938	null	sentence	불법적인 금융거래를 방지하여 합법적인 사업활동과 건전한 금융거래 를 증가시킴으로써 경제구조를 투명화하고 국가재정 확충에 도움이 될 수 있도록 이를 단계적으로 확대하는 방안을 신중히 검토할 필요가 있을 것이다.	8938	null	translation	There is a need to carefully consider measures to gradually expand the prevention of illegal financial transactions in order to increase transparency in the economic structure and contribute to the expansion of national finances, thereby promoting legal business activities and sound financial transactions.	{}	{}
pos-19367	1	positive	translation_chunk_internal	8938	0	translation_chunk	There is a need to carefully consider measures to gradually expand the prevention of illegal financial transactions in order to increase transparency in	8938	1	translation_chunk	the economic structure and contribute to the expansion of national finances, thereby promoting legal business activities and sound financial transactions.	{}	{}
pos-19368	1	positive	sentence_chunk_internal	8939	0	sentence_chunk	조세범죄의 자금세탁 전제범죄화 문제와 관련하여 자금세탁의 대상이 되 는	8939	1	sentence_chunk	전제범죄의 범위와 규정에 대부분의 탈세범죄를 포함시키고 있지 않는 실정이다.	{}	{}
pos-19369	1	positive	sentence_translation	8939	null	sentence	조세범죄의 자금세탁 전제범죄화 문제와 관련하여 자금세탁의 대상이 되 는 전제범죄의 범위와 규정에 대부분의 탈세범죄를 포함시키고 있지 않는 실정이다.	8939	null	translation	In relation to the issue of criminalizing money laundering in tax crimes, the current situation is that the scope and regulations of premised crimes subject to money laundering do not include most tax evasion crimes.	{}	{}
pos-19370	1	positive	translation_chunk_internal	8939	0	translation_chunk	In relation to the issue of criminalizing money laundering in tax crimes, the current situation is that the	8939	1	translation_chunk	scope and regulations of premised crimes subject to money laundering do not include most tax evasion crimes.	{}	{}
pos-19371	1	positive	sentence_translation	8940	null	sentence	수취자의 소득에 산입되지 않 는 금액에 대한 손금산입을 부인한다.	8940	null	translation	Deductible deductions for amounts not included in the recipient's income are denied.	{}	{}
pos-19372	1	positive	sentence_chunk_internal	8941	0	sentence_chunk	우선 혼성불일치 해소 규정은 다른 조세상, 상업상, 규제 상 결과를 방해함 없이	8941	1	sentence_chunk	혼성불일치 약정의 과세결 과에 있어 불일치를 해소하는 연계규정의 도입을 권고하고 있다.	{}	{}
pos-19373	1	positive	sentence_translation	8941	null	sentence	우선 혼성불일치 해소 규정은 다른 조세상, 상업상, 규제 상 결과를 방해함 없이 혼성불일치 약정의 과세결 과에 있어 불일치를 해소하는 연계규정의 도입을 권고하고 있다.	8941	null	translation	First of all, the mixed inconsistency resolution regulations recommend the introduction of linked regulations that resolve inconsistencies in the taxation results of hybrid discrepancies without interfering with other tax, commercial, and regulatory outcomes.	{}	{}
pos-19374	1	positive	translation_chunk_internal	8941	0	translation_chunk	First of all, the mixed inconsistency resolution regulations recommend the introduction of linked regulations that resolve	8941	1	translation_chunk	inconsistencies in the taxation results of hybrid discrepancies without interfering with other tax, commercial, and regulatory outcomes.	{}	{}
pos-19375	1	positive	sentence_translation	8942	null	sentence	특정 권고안은 법과 의도한 조세정책 결과 사이의 간극을 더 조화롭게 맞추어 나갈 수 있도록 국내법에 대한 구체적인 개선책을 권 고하고 있다.	8942	null	translation	Certain recommendations recommend specific improvements to domestic laws so that the gap between the law and the intended tax policy outcome can be more harmonized.	{}	{}
pos-19376	1	positive	translation_chunk_internal	8942	0	translation_chunk	Certain recommendations recommend specific improvements to domestic laws so that	8942	1	translation_chunk	the gap between the law and the intended tax policy outcome can be more harmonized.	{}	{}
pos-19377	1	positive	sentence_translation	8943	null	sentence	이 경우 제1호의 물품원가는 전체 물품 중 포탈한 세액의 전체 세액에 대한 비율에 해당하는 물품만의 원가로 한다.	8943	null	translation	In such cases, the cost of goods referred to in subparagraph 1 shall be determined as the cost of goods that corresponds to the ratio of the evaded tax amount to the total tax amount among all goods.	{}	{}
pos-19378	1	positive	translation_chunk_internal	8943	0	translation_chunk	In such cases, the cost of goods referred to in subparagraph 1 shall be determined as the cost of	8943	1	translation_chunk	goods that corresponds to the ratio of the evaded tax amount to the total tax amount among all goods.	{}	{}
pos-19379	1	positive	sentence_chunk_internal	8944	0	sentence_chunk	조세범처벌법 제3조 ① 사기나 그 밖의 부정한 행위로써 조세를 포탈하거나 조세의 환급․공제를 받은	8944	1	sentence_chunk	자는 2년 이하의 징역 또는 포탈세액, 환급․공제받은 세액의 2배 이하에 상당하는 벌금에 처한다.	{}	{}
pos-19380	1	positive	sentence_translation	8944	null	sentence	조세범처벌법 제3조 ① 사기나 그 밖의 부정한 행위로써 조세를 포탈하거나 조세의 환급․공제를 받은 자는 2년 이하의 징역 또는 포탈세액, 환급․공제받은 세액의 2배 이하에 상당하는 벌금에 처한다.	8944	null	translation	A person who evades taxes or fraudulently receives a tax refund or deduction shall be subject to imprisonment for up to two years or a fine not exceeding twice the amount of tax evaded or deducted, according to Article 3(1) of the Punishment of Tax Offenses Act.	{}	{}
pos-19381	1	positive	translation_chunk_internal	8944	0	translation_chunk	A person who evades taxes or fraudulently receives a tax refund or deduction shall be subject to imprisonment for up to two years	8944	1	translation_chunk	or a fine not exceeding twice the amount of tax evaded or deducted, according to Article 3(1) of the Punishment of Tax Offenses Act.	{}	{}
pos-19382	1	positive	sentence_chunk_internal	8945	0	sentence_chunk	즉, 마약류범죄의 발견 또는 불법수익등의 출처에 관한 수사를 방해하거나 불법수익등의 몰수를 회피할	8945	1	sentence_chunk	목적으로 불법수익등의 성질, 소재, 출처 또는 귀속 관계를 숨기거나 가장하는 행위를 말한다.	{}	{}
pos-19383	1	positive	sentence_translation	8945	null	sentence	즉, 마약류범죄의 발견 또는 불법수익등의 출처에 관한 수사를 방해하거나 불법수익등의 몰수를 회피할 목적으로 불법수익등의 성질, 소재, 출처 또는 귀속 관계를 숨기거나 가장하는 행위를 말한다.	8945	null	translation	In other words, it refers to the act of concealing or falsifying the nature, location, source, or ownership relationship of illegal profits, etc., with the intention of obstructing the investigation of drug crimes or the source of illegal profits, etc., or evading the confiscation of illegal profits, etc.	{}	{}
pos-19384	1	positive	translation_chunk_internal	8945	0	translation_chunk	In other words, it refers to the act of concealing or falsifying the nature, location, source, or ownership relationship of illegal profits, etc., with	8945	1	translation_chunk	the intention of obstructing the investigation of drug crimes or the source of illegal profits, etc., or evading the confiscation of illegal profits, etc.	{}	{}
pos-19385	1	positive	sentence_translation	8946	null	sentence	TCA Section 130가 적용되는 법정의 경우 관련 거래로 인한 손익은 이자가 아닌 배당으로 간주된다.	8946	null	translation	In courts subject to TCA Section 130, gains or losses from relevant transactions are regarded as dividends, not interest.	{}	{}
pos-19386	1	positive	sentence_translation	8947	null	sentence	ATO는 법집행기관에 12개월 이상 징역형에 해당하는 중대범죄에 대해서는 정보를 제공할 수 있다.	8947	null	translation	The ATO can provide information to law enforcement agencies regarding serious crimes that carry a sentence of more than 12 months imprisonment.	{}	{}
pos-19387	1	positive	sentence_translation	8948	null	sentence	FTR법에 의한 엄격한 기밀 규정에 의해 증거제시 목적으로 활용할 수는 없다.	8948	null	translation	Due to the stringent confidentiality regulations under the FTR Act, it cannot be utilized for the purpose of presenting evidence.	{}	{}
pos-19388	1	positive	sentence_chunk_internal	8949	0	sentence_chunk	Action 1에 대해서는 BEPS 최종보고서에서 디지털거래에 대한 원천징수세 도입이 관련	8949	1	sentence_chunk	조세문제를 해결하기 위한 하나의 대안으로 제기되었기 때문에 이 논문에서 다루고자 한다.	{}	{}
pos-19389	1	positive	sentence_translation	8949	null	sentence	Action 1에 대해서는 BEPS 최종보고서에서 디지털거래에 대한 원천징수세 도입이 관련 조세문제를 해결하기 위한 하나의 대안으로 제기되었기 때문에 이 논문에서 다루고자 한다.	8949	null	translation	This paper aims to address Action 1, which was raised as an alternative to solving related tax issues by introducing withholding tax on digital transactions in the BEPS final report.	{}	{}
pos-19390	1	positive	translation_chunk_internal	8949	0	translation_chunk	This paper aims to address Action 1, which was raised as an alternative to solving related	8949	1	translation_chunk	tax issues by introducing withholding tax on digital transactions in the BEPS final report.	{}	{}
pos-19391	1	positive	sentence_translation	8950	null	sentence	아카데미 프로그램은 이탈리아 오스티아의 과르디아 디 피난자 경제금융경찰학교에서 개최된다.	8950	null	translation	The academy program is held at the Guardia di Finanza Economic and Financial Police School in Ostia, Italy.	{}	{}
pos-19392	1	positive	sentence_translation	8951	null	sentence	참가자들은 조세행정, 재무부, 법무부, FIU, 반부패당국, 법집행기 관, 검찰청, 중앙은행 및 개발지원기관의 고위직들이다.	8951	null	translation	Participants are senior officials from tax administration, finance ministry, justice ministry, FIU, anti-corruption authorities, law enforcement agencies, prosecutors' offices, central banks and development support agencies.	{}	{}
pos-19393	1	positive	translation_chunk_internal	8951	0	translation_chunk	Participants are senior officials from tax administration, finance ministry, justice ministry, FIU, anti-corruption	8951	1	translation_chunk	authorities, law enforcement agencies, prosecutors' offices, central banks and development support agencies.	{}	{}
pos-19394	1	positive	sentence_translation	8952	null	sentence	현재, 59개국에서 온 250여 명의 수사관들이 이 계획의 일환으로 훈련을 받았다.	8952	null	translation	Currently, approximately 250 investigators from 59 countries have been trained as part of the plan.	{}	{}
pos-19395	1	positive	sentence_chunk_internal	8953	0	sentence_chunk	현재 우리나라도 ｢공중등 협박복적을 위한 자금조달행위의 금지에 관한 테러방지법｣ 상 테러는 “국가/지방자치단체 또는 외국 정부의	8953	1	sentence_chunk	권한행사를 방해하거나 의무 없는 일을 하게 할 목적 또는 공중을 협박할 목적으로 하는 제2조 1호 각 목의 행위를 말한다.	{}	{}
pos-19396	1	positive	sentence_translation	8953	null	sentence	현재 우리나라도 ｢공중등 협박복적을 위한 자금조달행위의 금지에 관한 테러방지법｣ 상 테러는 “국가/지방자치단체 또는 외국 정부의 권한행사를 방해하거나 의무 없는 일을 하게 할 목적 또는 공중을 협박할 목적으로 하는 제2조 1호 각 목의 행위를 말한다.	8953	null	translation	Currently, terrorism under the Anti-Terrorism Act on the Prohibition of Financing for Terrorism Reproduction in Korea also refers to acts under each item of subparagraph 1 of Article 2 with the purpose of hindering the exercise of authority by a national/local government or a foreign government or causing someone to do...	{}	{}
pos-19397	1	positive	translation_chunk_internal	8953	0	translation_chunk	Currently, terrorism under the Anti-Terrorism Act on the Prohibition of Financing for Terrorism Reproduction in Korea also refers to	8953	1	translation_chunk	acts under each item of subparagraph 1 of Article 2 with the purpose of hindering the exercise of authority by a national/local government	{}	{}
pos-19398	1	positive	translation_chunk_internal	8953	0	translation_chunk	Currently, terrorism under the Anti-Terrorism Act on the Prohibition of Financing for Terrorism Reproduction in Korea also refers to	8953	2	translation_chunk	or a foreign government or causing someone to do something they are not obligated to do, or for the purpose of threatening the public.	{}	{}
pos-19399	1	positive	translation_chunk_internal	8953	1	translation_chunk	acts under each item of subparagraph 1 of Article 2 with the purpose of hindering the exercise of authority by a national/local government	8953	2	translation_chunk	or a foreign government or causing someone to do something they are not obligated to do, or for the purpose of threatening the public.	{}	{}

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