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-19400 | 1 | positive | sentence_translation | 8954 | null | sentence | 실질 우위원칙을 경제적 실질에 부합하는 여러 법적 외관 중 조세부과권자인 국가에 가 이다. | 8954 | null | translation | The principle of real superiority is applied to the state, which is the tax authority, among a number of legal appearances consistent with the economic substance. | {} | {} |
pos-19401 | 1 | positive | translation_chunk_internal | 8954 | 0 | translation_chunk | The principle of real superiority is applied to the state, which is the tax | 8954 | 1 | translation_chunk | authority, among a number of legal appearances consistent with the economic substance. | {} | {} |
pos-19402 | 1 | positive | sentence_translation | 8955 | null | sentence | 한국 판례상 “조세회피”의 개념 피방지규정 중 부당행위계산부인규정이 큰 역할을 하고 있다. | 8955 | null | translation | Among the rules for preventing the concept of "tax avoidance" according to Korean precedents, the rules for denial of calculation of unfair behavior play a large role. | {} | {} |
pos-19403 | 1 | positive | translation_chunk_internal | 8955 | 0 | translation_chunk | Among the rules for preventing the concept of "tax avoidance" according to Korean | 8955 | 1 | translation_chunk | precedents, the rules for denial of calculation of unfair behavior play a large role. | {} | {} |
pos-19404 | 1 | positive | sentence_chunk_internal | 8956 | 0 | sentence_chunk | 스, ② 사용자 기준, ③ 일정 시간 기준, ④ 최소 수입기준의 네 가지의 주된 요소로 새로운 | 8956 | 1 | sentence_chunk | 개념의 연계기초로 새로운 PE nexus를 규정하는 것이 좋은 방안이라고 제안한 바 있다. | {} | {} |
pos-19405 | 1 | positive | sentence_translation | 8956 | null | sentence | 스, ② 사용자 기준, ③ 일정 시간 기준, ④ 최소 수입기준의 네 가지의 주된 요소로 새로운 개념의 연계기초로 새로운 PE nexus를 규정하는 것이 좋은 방안이라고 제안한 바 있다. | 8956 | null | translation | It has been suggested that it is a good idea to define a new PE nexus as a linkage basis of a new concept as the four main elements of ② user standard, ③ time standard, and ④ minimum income standard. | {} | {} |
pos-19406 | 1 | positive | translation_chunk_internal | 8956 | 0 | translation_chunk | It has been suggested that it is a good idea to define a new PE nexus as a linkage basis of a new | 8956 | 1 | translation_chunk | concept as the four main elements of ② user standard, ③ time standard, and ④ minimum income standard. | {} | {} |
pos-19407 | 1 | positive | sentence_chunk_internal | 8957 | 0 | sentence_chunk | 위의 거래구조에 따르면 판매를 하는 법인의 경우에는 사업자 등록이 필요한데, 제도의 기초가 | 8957 | 1 | sentence_chunk | 되는 사업자등록에 대해서 우리나라는 이미 간편 사업자등록제도 를 이미 도입하고 있다. | {} | {} |
pos-19408 | 1 | positive | sentence_translation | 8957 | null | sentence | 위의 거래구조에 따르면 판매를 하는 법인의 경우에는 사업자 등록이 필요한데, 제도의 기초가 되는 사업자등록에 대해서 우리나라는 이미 간편 사업자등록제도 를 이미 도입하고 있다. | 8957 | null | translation | According to the above transaction structure, business registration is required for a corporation that sells, and for business registration, which is the basis of the system, Korea has already introduced a simple business registration system. | {} | {} |
pos-19409 | 1 | positive | translation_chunk_internal | 8957 | 0 | translation_chunk | According to the above transaction structure, business registration is required for a corporation that sells, and for | 8957 | 1 | translation_chunk | business registration, which is the basis of the system, Korea has already introduced a simple business registration system. | {} | {} |
pos-19410 | 1 | positive | sentence_translation | 8958 | null | sentence | 한편 OECD는 이러한 독자적인 원천징수제도 정비에 대해서는 다소 보수적인 입장을 취하고 있다. | 8958 | null | translation | Meanwhile, the OECD is taking a somewhat conservative position on the improvement of this independent withholding system. | {} | {} |
pos-19411 | 1 | positive | sentence_chunk_internal | 8959 | 0 | sentence_chunk | 이자소득에 관해서는 엔화스왑예금사건과 채권할인액사건을 선정하였 으며, 배당소득과 관련해서는 | 8959 | 1 | sentence_chunk | 골드뱅킹사건을 선정하였고, 주식양도소득과 관련해 서는 주식대차거래사건을 선정하였다. | {} | {} |
pos-19412 | 1 | positive | sentence_translation | 8959 | null | sentence | 이자소득에 관해서는 엔화스왑예금사건과 채권할인액사건을 선정하였 으며, 배당소득과 관련해서는 골드뱅킹사건을 선정하였고, 주식양도소득과 관련해 서는 주식대차거래사건을 선정하였다. | 8959 | null | translation | Regarding interest income, the JPY swap deposit case and bond discount case were selected, the gold banking case was selected for dividend income, and the stock loan transaction case was selected for stock transfer income. | {} | {} |
pos-19413 | 1 | positive | translation_chunk_internal | 8959 | 0 | translation_chunk | Regarding interest income, the JPY swap deposit case and bond discount case were selected, the gold banking case | 8959 | 1 | translation_chunk | was selected for dividend income, and the stock loan transaction case was selected for stock transfer income. | {} | {} |
pos-19414 | 1 | positive | sentence_translation | 8960 | null | sentence | 조세평등주의를 강조하는 입장에서는 이들 사건에서 납세의무자들은 조세회피 를 하였다고 주장할 수 있을 것이다. | 8960 | null | translation | From the standpoint of emphasizing the equality of tax burden principle, it can be argued that in these cases, taxpayers have avoided tax. | {} | {} |
pos-19415 | 1 | positive | sentence_chunk_internal | 8961 | 0 | sentence_chunk | 투자자를 보호하는 법제가 발달하고 자본거래의 시장화가 진행되면서 투자자가 취득할 | 8961 | 1 | sentence_chunk | 수 있는 지위와 그에 따른 경제적 이득은 다양한 형태로 변화되어 오고 있 다. | {} | {} |
pos-19416 | 1 | positive | sentence_translation | 8961 | null | sentence | 투자자를 보호하는 법제가 발달하고 자본거래의 시장화가 진행되면서 투자자가 취득할 수 있는 지위와 그에 따른 경제적 이득은 다양한 형태로 변화되어 오고 있 다. | 8961 | null | translation | With the development of legislation to protect investors and the marketization of capital transactions, the status that investors can acquire and the resulting economic benefits have changed in various forms. | {} | {} |
pos-19417 | 1 | positive | translation_chunk_internal | 8961 | 0 | translation_chunk | With the development of legislation to protect investors and the marketization of capital transactions, | 8961 | 1 | translation_chunk | the status that investors can acquire and the resulting economic benefits have changed in various forms. | {} | {} |
pos-19418 | 1 | positive | sentence_translation | 8962 | null | sentence | 이슬람 채권과 관련한 조세특례제한법 개정안을 검토한 논문은 다수 존재하므로 본 연구에서는 이슬람 채권 관련 논의는 생략하기로 한다. | 8962 | null | translation | Since there are many papers examining the amendments to the Restriction of Special Taxation Act related to Islamic bonds, the discussion on Islamic bonds will be omitted in this study. | {} | {} |
pos-19419 | 1 | positive | translation_chunk_internal | 8962 | 0 | translation_chunk | Since there are many papers examining the amendments to the Restriction of Special Taxation | 8962 | 1 | translation_chunk | Act related to Islamic bonds, the discussion on Islamic bonds will be omitted in this study. | {} | {} |
pos-19420 | 1 | positive | sentence_translation | 8963 | null | sentence | 징수절차와 관련하여 현재 증권거래세가 간접세로서 납세의무자와 담세자가 다른 간접세로서 기능한다. | 8963 | null | translation | Regarding the collection procedure, the current securities transaction tax functions as an indirect tax that classifies the taxpayer and the taxpayer differently. | {} | {} |
pos-19421 | 1 | positive | translation_chunk_internal | 8963 | 0 | translation_chunk | Regarding the collection procedure, the current securities transaction tax functions | 8963 | 1 | translation_chunk | as an indirect tax that classifies the taxpayer and the taxpayer differently. | {} | {} |
pos-19422 | 1 | positive | sentence_chunk_internal | 8964 | 0 | sentence_chunk | 최근에 우리나라는 자본시장 활성화를 목적으로 증권거래세 폐지를 논의하고 | 8964 | 1 | sentence_chunk | 있으 며, 이와 함께 주식 등에 대한 양도소득세 개편도 함께 논의되고 있다. | {} | {} |
pos-19423 | 1 | positive | sentence_translation | 8964 | null | sentence | 최근에 우리나라는 자본시장 활성화를 목적으로 증권거래세 폐지를 논의하고 있으 며, 이와 함께 주식 등에 대한 양도소득세 개편도 함께 논의되고 있다. | 8964 | null | translation | Recently, Korea has been discussing the abolition of the securities transaction tax for the purpose of revitalizing the capital market, along with the reorganization of capital gains tax on stocks. | {} | {} |
pos-19424 | 1 | positive | translation_chunk_internal | 8964 | 0 | translation_chunk | Recently, Korea has been discussing the abolition of the securities transaction tax for the purpose | 8964 | 1 | translation_chunk | of revitalizing the capital market, along with the reorganization of capital gains tax on stocks. | {} | {} |
pos-19425 | 1 | positive | sentence_translation | 8965 | null | sentence | 통합과세의 경우에 적정 세율을 정하는 것은 실증연구를 바탕으로 도출해야 한다는 점에서 이 글의 한계점이 있다. | 8965 | null | translation | This article has limitation in the case of integrated taxation where setting an appropriate tax rate must be derived based on empirical research. | {} | {} |
pos-19426 | 1 | positive | sentence_chunk_internal | 8966 | 0 | sentence_chunk | 과세당국 위주 미국은 1만 달러 이상의 현금거래보고제도가 있으며, 또한 IRS가 자금 | 8966 | 1 | sentence_chunk | 세탁규제에 따른 금융기관의 규제감독, STR의 수집․관리․분석을 주도적으로 행하고 있다. | {} | {} |
pos-19427 | 1 | positive | sentence_translation | 8966 | null | sentence | 과세당국 위주 미국은 1만 달러 이상의 현금거래보고제도가 있으며, 또한 IRS가 자금 세탁규제에 따른 금융기관의 규제감독, STR의 수집․관리․분석을 주도적으로 행하고 있다. | 8966 | null | translation | The U.S., with a focus on tax authorities, has implemented a cash transaction reporting system for amounts exceeding $10,000, and the IRS takes the initiative in regulating and supervising financial institutions in accordance with anti-money laundering regulations, as well as leading the collection, management, and ana... | {} | {} |
pos-19428 | 1 | positive | translation_chunk_internal | 8966 | 0 | translation_chunk | The U.S., with a focus on tax authorities, has implemented a cash transaction reporting system for amounts | 8966 | 1 | translation_chunk | exceeding $10,000, and the IRS takes the initiative in regulating and supervising financial institutions in accordance | {} | {} |
pos-19429 | 1 | positive | translation_chunk_internal | 8966 | 0 | translation_chunk | The U.S., with a focus on tax authorities, has implemented a cash transaction reporting system for amounts | 8966 | 2 | translation_chunk | with anti-money laundering regulations, as well as leading the collection, management, and analysis of STR. | {} | {} |
pos-19430 | 1 | positive | translation_chunk_internal | 8966 | 1 | translation_chunk | exceeding $10,000, and the IRS takes the initiative in regulating and supervising financial institutions in accordance | 8966 | 2 | translation_chunk | with anti-money laundering regulations, as well as leading the collection, management, and analysis of STR. | {} | {} |
pos-19431 | 1 | positive | sentence_translation | 8967 | null | sentence | 미국 재무부 FinCEN과 IRS가 협력하는 체제를 유지하고 있다. | 8967 | null | translation | The U.S. Treasury Department's Financial Crimes Enforcement Network (FinCEN) and the Internal Revenue Service (IRS) continue to maintain a collaborative system. | {} | {} |
pos-19432 | 1 | positive | translation_chunk_internal | 8967 | 0 | translation_chunk | The U.S. Treasury Department's Financial Crimes Enforcement Network (FinCEN) and | 8967 | 1 | translation_chunk | the Internal Revenue Service (IRS) continue to maintain a collaborative system. | {} | {} |
pos-19433 | 1 | positive | sentence_chunk_internal | 8968 | 0 | sentence_chunk | 자금세탁 대책당국에서 수집한 정보의 이용보고서에 따르면 많은 나라에서 STR의 | 8968 | 1 | sentence_chunk | 관리를 경찰 내지 검찰이 관할하고 있는 반면에 미국에서는 과세당국이 주도하고 있다. | {} | {} |
pos-19434 | 1 | positive | sentence_translation | 8968 | null | sentence | 자금세탁 대책당국에서 수집한 정보의 이용보고서에 따르면 많은 나라에서 STR의 관리를 경찰 내지 검찰이 관할하고 있는 반면에 미국에서는 과세당국이 주도하고 있다. | 8968 | null | translation | According to the report on the utilization report of information collected by the authorities for anti-money laundering, the management of STR is under the jurisdiction of the police or prosecutors in many countries, whereas in the United States, it is led by the tax authorities. | {} | {} |
pos-19435 | 1 | positive | translation_chunk_internal | 8968 | 0 | translation_chunk | According to the report on the utilization report of information collected by the authorities for anti-money laundering, the management of | 8968 | 1 | translation_chunk | STR is under the jurisdiction of the police or prosecutors in many countries, whereas in the United States, it is led by the tax authorities. | {} | {} |
pos-19436 | 1 | positive | sentence_translation | 8969 | null | sentence | ｢게임산업진흥에 관한 법률｣ 제32조 제1항 제7호에 따른 게임물의 이용을 통하여 획득한 유·무형의 결과물 다. | 8969 | null | translation | It refers to the tangible and intangible outcomes obtained through the utilization of game content as stipulated in Article 32 (1) 7 of the Game Industry Promotion Act. | {} | {} |
pos-19437 | 1 | positive | translation_chunk_internal | 8969 | 0 | translation_chunk | It refers to the tangible and intangible outcomes obtained through the utilization | 8969 | 1 | translation_chunk | of game content as stipulated in Article 32 (1) 7 of the Game Industry Promotion Act. | {} | {} |
pos-19438 | 1 | positive | sentence_translation | 8970 | null | sentence | 이러한 포괄적 소득개념에는 동일한 소득에 대하여 동일한 수준의 과세를 한다는 것을 내포하고 있으므로 조세중립성이 유지된다고 볼 수 있다. | 8970 | null | translation | This concept of comprehensive income implies that the same level of taxation is performed on the same income, so it can be seen that tax neutrality is maintained. | {} | {} |
pos-19439 | 1 | positive | translation_chunk_internal | 8970 | 0 | translation_chunk | This concept of comprehensive income implies that the same level of taxation is | 8970 | 1 | translation_chunk | performed on the same income, so it can be seen that tax neutrality is maintained. | {} | {} |
pos-19440 | 1 | positive | sentence_translation | 8971 | null | sentence | 이를 최대자본이득세율이라고 하는데, 이에 대하여는 “ 적용 세율”에서 별도로 검토한다. | 8971 | null | translation | This is called the maximum capital gains tax rate, which is reviewed separately in the "Applied Tax Rate." | {} | {} |
pos-19441 | 1 | positive | sentence_translation | 8972 | null | sentence | 장기자본이득과 단기자본이득은 개인 소득세 신고양식인 Form 1040의 부속명세서 D에 기록된다. | 8972 | null | translation | Long-term and short-term capital gains are recorded in Annex D of Form 1040, a personal income tax return form. | {} | {} |
pos-19442 | 1 | positive | sentence_translation | 8973 | null | sentence | 본고에서는 최근 10여 년간의 과세사건 중 대표적인 4개 사례를 분석하고 입법적 개선방안을 제안하였다. | 8973 | null | translation | In this article, an analysis was conducted on four prominent taxation cases over the past decade, and suggestions for legislative improvements were proposed. | {} | {} |
pos-19443 | 1 | positive | sentence_chunk_internal | 8974 | 0 | sentence_chunk | 소득세법이 열거된 소득만 과세하는 체제를 유지하고 있어, 새로운 형태의 금융 상품거래를 | 8974 | 1 | sentence_chunk | 통한 경제적 이득에 대해 과세당국과 투자자 또는 금융회사간 다수의 분쟁이 발생하고 있다. | {} | {} |
pos-19444 | 1 | positive | sentence_translation | 8974 | null | sentence | 소득세법이 열거된 소득만 과세하는 체제를 유지하고 있어, 새로운 형태의 금융 상품거래를 통한 경제적 이득에 대해 과세당국과 투자자 또는 금융회사간 다수의 분쟁이 발생하고 있다. | 8974 | null | translation | Due to the Income Tax Act's maintenance of a system that only taxes the listed income, numerous disputes have arisen between the tax authorities and investors or financial companies regarding economic gains through transactions of new forms of financial products. | {} | {} |
pos-19445 | 1 | positive | translation_chunk_internal | 8974 | 0 | translation_chunk | Due to the Income Tax Act's maintenance of a system that only taxes the listed income, numerous disputes have arisen between the tax | 8974 | 1 | translation_chunk | authorities and investors or financial companies regarding economic gains through transactions of new forms of financial products. | {} | {} |
pos-19446 | 1 | positive | sentence_translation | 8975 | null | sentence | IRC에서 규정하는 미국의 소득세에는 개인이 납부하는 개인소득세뿐만 아니라 법인세도 포함되는데 법인세 신고양식은 Form 1120에 의한다. | 8975 | null | translation | The US income tax stipulated by the IRC includes both personal income tax paid by individuals and corporate tax, with the corporate tax return form being based on Form 1120. | {} | {} |
pos-19447 | 1 | positive | translation_chunk_internal | 8975 | 0 | translation_chunk | The US income tax stipulated by the IRC includes both personal income tax paid by | 8975 | 1 | translation_chunk | individuals and corporate tax, with the corporate tax return form being based on Form 1120. | {} | {} |
pos-19448 | 1 | positive | sentence_chunk_internal | 8976 | 0 | sentence_chunk | 외국의 주식의 배당소득과 양도소득 과세제도를 살펴보면, 자본소득 으로 분류되는 주식 양도소득을 통상소득으로 | 8976 | 1 | sentence_chunk | 분류되는 배당소득과 차별하여 과세 하던 것에서 벗어나 두 소득을 과세상 동등하게 취급하려는 추세에 있다. | {} | {} |
pos-19449 | 1 | positive | sentence_translation | 8976 | null | sentence | 외국의 주식의 배당소득과 양도소득 과세제도를 살펴보면, 자본소득 으로 분류되는 주식 양도소득을 통상소득으로 분류되는 배당소득과 차별하여 과세 하던 것에서 벗어나 두 소득을 과세상 동등하게 취급하려는 추세에 있다. | 8976 | null | translation | When examining the taxation system for dividend income and capital gains of foreign stocks, there is a trend to treat stock transfer income, which is classified as capital income, equally in taxation with dividend income, which is classified as ordinary income, moving away from the previous practice of taxing them diff... | {} | {} |
pos-19450 | 1 | positive | translation_chunk_internal | 8976 | 0 | translation_chunk | When examining the taxation system for dividend income and capital gains of foreign stocks, there is a trend | 8976 | 1 | translation_chunk | to treat stock transfer income, which is classified as capital income, equally in taxation with dividend income, | {} | {} |
pos-19451 | 1 | positive | translation_chunk_internal | 8976 | 0 | translation_chunk | When examining the taxation system for dividend income and capital gains of foreign stocks, there is a trend | 8976 | 2 | translation_chunk | which is classified as ordinary income, moving away from the previous practice of taxing them differently. | {} | {} |
pos-19452 | 1 | positive | translation_chunk_internal | 8976 | 1 | translation_chunk | to treat stock transfer income, which is classified as capital income, equally in taxation with dividend income, | 8976 | 2 | translation_chunk | which is classified as ordinary income, moving away from the previous practice of taxing them differently. | {} | {} |
pos-19453 | 1 | positive | sentence_translation | 8977 | null | sentence | 이러한 우리나라의 현행 세제는 주식 배당소득과 양도소득 간 세제중립성이 매우 낮다고 평가할 수 있다. | 8977 | null | translation | The current tax system in Korea can be assessed as having a very low level of tax neutrality between stock dividend income and capital gains. | {} | {} |
pos-19454 | 1 | positive | sentence_chunk_internal | 8978 | 0 | sentence_chunk | 2010.10.14 OECD 조세위원회는 과세당국이 국외 뇌물뿐만 아니라 모든 중대 범죄수사에 중요한 역할을 담당하고, | 8978 | 1 | sentence_chunk | 과세당국과 다른 사법기관이 정보를 공유할 중대범죄수사, 기소노력을 진전시킬 수 있도록 다음 사항을 권고하고 있다. | {} | {} |
pos-19455 | 1 | positive | sentence_translation | 8978 | null | sentence | 2010.10.14 OECD 조세위원회는 과세당국이 국외 뇌물뿐만 아니라 모든 중대 범죄수사에 중요한 역할을 담당하고, 과세당국과 다른 사법기관이 정보를 공유할 중대범죄수사, 기소노력을 진전시킬 수 있도록 다음 사항을 권고하고 있다. | 8978 | null | translation | On October 14, 2010, the OECD Tax Committee recommended that tax authorities should play a crucial role not only in investigating foreign bribery but also in all significant criminal investigations and suggested measures to enhance the sharing of information and prosecution efforts between tax authorities and other jud... | {} | {} |
pos-19456 | 1 | positive | translation_chunk_internal | 8978 | 0 | translation_chunk | On October 14, 2010, the OECD Tax Committee recommended that tax authorities should play a crucial role not only in investigating | 8978 | 1 | translation_chunk | foreign bribery but also in all significant criminal investigations and suggested measures to enhance the sharing of information | {} | {} |
pos-19457 | 1 | positive | translation_chunk_internal | 8978 | 0 | translation_chunk | On October 14, 2010, the OECD Tax Committee recommended that tax authorities should play a crucial role not only in investigating | 8978 | 2 | translation_chunk | and prosecution efforts between tax authorities and other judicial institutions, thereby advancing serious criminal investigations. | {} | {} |
pos-19458 | 1 | positive | translation_chunk_internal | 8978 | 1 | translation_chunk | foreign bribery but also in all significant criminal investigations and suggested measures to enhance the sharing of information | 8978 | 2 | translation_chunk | and prosecution efforts between tax authorities and other judicial institutions, thereby advancing serious criminal investigations. | {} | {} |
pos-19459 | 1 | positive | sentence_translation | 8979 | null | sentence | 채권할인액 사건에서 납세자인 투자자 을이 거둔 소득은 시장에서 채권을 매입 하여 만기 환급받으면서 거둔 것이다. | 8979 | null | translation | In the case of bond discount, the income earned by Investor B, a taxpayer, was obtained by purchasing bonds in the market and receiving maturity refunds. | {} | {} |
pos-19460 | 1 | positive | sentence_translation | 8980 | null | sentence | 투자자 을이 조세회피를 위해 채권취득행위를 비정상 적인 방법으로 영위한 것이라기보다는 원래 세법이 과세대상을 한정적으로 규정 한 것이다. | 8980 | null | translation | Rather than Investor B's act of acquiring bonds in an abnormal way to avoid tax, the original tax law limited the subject to taxation. | {} | {} |
pos-19461 | 1 | positive | sentence_translation | 8981 | null | sentence | 시행령을 통해서 지배적인 목적을 심사하기 위한 객관적 기준을 규정하는 것이 필요하다. | 8981 | null | translation | It is necessary to establish objective criteria for evaluating the dominant purpose through the enforcement decree. | {} | {} |
pos-19462 | 1 | positive | sentence_chunk_internal | 8982 | 0 | sentence_chunk | 한편으로 제1항 및 제2항은 국세부과의 원칙 및 세법해석 적용의 기본원칙으로서의 | 8982 | 1 | sentence_chunk | 기능을 수행하도록 하면서, 제3항과 함께 별도 조문을 신설하는 방안도 고려할 수 있다. | {} | {} |
pos-19463 | 1 | positive | sentence_translation | 8982 | null | sentence | 한편으로 제1항 및 제2항은 국세부과의 원칙 및 세법해석 적용의 기본원칙으로서의 기능을 수행하도록 하면서, 제3항과 함께 별도 조문을 신설하는 방안도 고려할 수 있다. | 8982 | null | translation | While paragraphs 1 and 2 serve as the fundamental principles of national tax imposition and the application of tax law interpretation, it is also possible to consider the option of creating a separate provision along with paragraph 3. | {} | {} |
pos-19464 | 1 | positive | translation_chunk_internal | 8982 | 0 | translation_chunk | While paragraphs 1 and 2 serve as the fundamental principles of national tax imposition and the application of tax law | 8982 | 1 | translation_chunk | interpretation, it is also possible to consider the option of creating a separate provision along with paragraph 3. | {} | {} |
pos-19465 | 1 | positive | sentence_translation | 8983 | null | sentence | 현행 우리나라 판례로부터 납세자의 주관적 목적이나 의도를 심사하기 위한 객관적 기준을 도출하기는 용이하지 않다. | 8983 | null | translation | Deriving objective criteria for assessing the subjective purpose or intention of taxpayers from current Korean precedents is not straightforward. | {} | {} |
pos-19466 | 1 | positive | sentence_translation | 8984 | null | sentence | 영국의 경우 양도손실은 Taper Relief 이전의 과세대상 자본 이득에서 공제한 후 초과손실이 발생하는 경우 무기한 이월이 가능하다. | 8984 | null | translation | In the United Kingdom, transfer losses can be carried over indefinitely if excess losses occur after deducting from taxable capital gains prior to taper relief. | {} | {} |
pos-19467 | 1 | positive | translation_chunk_internal | 8984 | 0 | translation_chunk | In the United Kingdom, transfer losses can be carried over indefinitely if excess | 8984 | 1 | translation_chunk | losses occur after deducting from taxable capital gains prior to taper relief. | {} | {} |
pos-19468 | 1 | positive | sentence_translation | 8985 | null | sentence | 이원적 소득 과세제도는 소득을 근로성 소득과 자산성 소득으로 구분하여 이원적으로 과세제도를 운영한다. | 8985 | null | translation | The dual income taxation system divides income into labor income and asset income and operates a dual taxation system. | {} | {} |
pos-19469 | 1 | positive | sentence_translation | 8986 | null | sentence | 일본의 경우에도 주식 관련 양도소득금액에서 공제하고 남은 손실금액은 3개 연도 이내에 이월 공제할 수 있다. | 8986 | null | translation | In the case of Japan, the amount of loss remaining after deducting from the amount of stock-related capital gains may be carried forward within three years. | {} | {} |
pos-19470 | 1 | positive | sentence_translation | 8987 | null | sentence | 자금 세탁행위가 범죄로 성립되기 위해서는 자금세탁을 한 자금이 지정된 전제범죄로부터 얻어진 불법자금이어야 한다. | 8987 | null | translation | In order for money laundering to be established as a crime, the money laundering must be illegal funds obtained from a designated predicate crime. | {} | {} |
pos-19471 | 1 | positive | sentence_translation | 8988 | null | sentence | 자금세탁 범죄는 범 죄행위를 통해 얻어진 수익을 은닉ㆍ가장하는 등 범죄수익을 처리하는 과정에서 발생하는 파생범죄라고 할 수 있다. | 8988 | null | translation | Money laundering crimes can be said to be derivative crimes that occur in the process of dealing with criminal proceeds, such as concealing or disguising profits obtained through criminal acts. | {} | {} |
pos-19472 | 1 | positive | translation_chunk_internal | 8988 | 0 | translation_chunk | Money laundering crimes can be said to be derivative crimes that occur in the process of dealing | 8988 | 1 | translation_chunk | with criminal proceeds, such as concealing or disguising profits obtained through criminal acts. | {} | {} |
pos-19473 | 1 | positive | sentence_translation | 8989 | null | sentence | 자금세탁 범죄화의 범위 는 자금세탁의 전제가 되는 범죄의 범위를 어떻게 하느냐에 따라 정해진다. | 8989 | null | translation | The scope of money laundering criminalization is determined by how to set the scope of crime that is the premise of money laundering. | {} | {} |
pos-19474 | 1 | positive | sentence_chunk_internal | 8990 | 0 | sentence_chunk | 각국 자본시장법제의 조화라는 보다 근본적 관점에서, 해외에서 구현되고 있는 자국민의 외국 | 8990 | 1 | sentence_chunk | 펀드투 자 관련 규율 방식을 검토하고, 규제차이를 해소할 것인지에 대한 검토가 필요하다. | {} | {} |
pos-19475 | 1 | positive | sentence_translation | 8990 | null | sentence | 각국 자본시장법제의 조화라는 보다 근본적 관점에서, 해외에서 구현되고 있는 자국민의 외국 펀드투 자 관련 규율 방식을 검토하고, 규제차이를 해소할 것인지에 대한 검토가 필요하다. | 8990 | null | translation | From a more fundamental perspective of harmonizing capital market laws in each country, it is necessary to examine the regulatory approach regarding foreign fund investments by nationals implemented abroad and consider whether to address regulatory differences. | {} | {} |
pos-19476 | 1 | positive | translation_chunk_internal | 8990 | 0 | translation_chunk | From a more fundamental perspective of harmonizing capital market laws in each country, it is necessary to examine the regulatory | 8990 | 1 | translation_chunk | approach regarding foreign fund investments by nationals implemented abroad and consider whether to address regulatory differences. | {} | {} |
pos-19477 | 1 | positive | sentence_chunk_internal | 8991 | 0 | sentence_chunk | 상품이 아닌 업자를 통제하는 방안이 국내 투자자 및 금융시장 보호를 위하여 효과적이고 | 8991 | 1 | sentence_chunk | 국제적으로도 보편 적으로 통용되는 방법이라면, 이를 마다할 이유는 없기 때문이다. | {} | {} |
pos-19478 | 1 | positive | sentence_translation | 8991 | null | sentence | 상품이 아닌 업자를 통제하는 방안이 국내 투자자 및 금융시장 보호를 위하여 효과적이고 국제적으로도 보편 적으로 통용되는 방법이라면, 이를 마다할 이유는 없기 때문이다. | 8991 | null | translation | If controlling vendors, rather than products, is an effective and universally accepted method for protecting domestic investors and the financial market, there is no reason to reject it. | {} | {} |
pos-19479 | 1 | positive | translation_chunk_internal | 8991 | 0 | translation_chunk | If controlling vendors, rather than products, is an effective and universally accepted method | 8991 | 1 | translation_chunk | for protecting domestic investors and the financial market, there is no reason to reject it. | {} | {} |
pos-19480 | 1 | positive | sentence_translation | 8992 | null | sentence | 인 등록면제 조건이 관련 법령이나 유권해석을 통하여 제공되어야 할 필요성이 있다. | 8992 | null | translation | There is a necessity for the conditions for exemption from registration to be provided through relevant laws or authoritative interpretation. | {} | {} |
pos-19481 | 1 | positive | sentence_chunk_internal | 8993 | 0 | sentence_chunk | 조세와 관련 특정범죄 가중처벌 등에 관한 법률 제8조( 조세범 처벌법 제9조 | 8993 | 1 | sentence_chunk | 제1항 에 규정된 죄 중 조세를 환급받는 경우만 해당)의 죄가 이에 해당된다. | {} | {} |
pos-19482 | 1 | positive | sentence_translation | 8993 | null | sentence | 조세와 관련 특정범죄 가중처벌 등에 관한 법률 제8조( 조세범 처벌법 제9조 제1항 에 규정된 죄 중 조세를 환급받는 경우만 해당)의 죄가 이에 해당된다. | 8993 | null | translation | This applies to crimes under Article 8 of the Act on the Aggravated Punishment, etc. of Tax-Related Specific Crimes (applicable only to cases of receiving a tax refund among crimes stipulated in Article 9, Paragraph 1 of the Tax Offenders Punishment Act). | {} | {} |
pos-19483 | 1 | positive | translation_chunk_internal | 8993 | 0 | translation_chunk | This applies to crimes under Article 8 of the Act on the Aggravated Punishment, etc. of Tax-Related Specific Crimes (applicable | 8993 | 1 | translation_chunk | only to cases of receiving a tax refund among crimes stipulated in Article 9, Paragraph 1 of the Tax Offenders Punishment Act). | {} | {} |
pos-19484 | 1 | positive | sentence_translation | 8994 | null | sentence | 엔화스왑예금사건에서 대법원 판단에서도 알 수 있듯이 “유사한”의 문구를 법원이 엄격하게 제한적으로 해석하고 있다. | 8994 | null | translation | As can be seen from the Supreme Court's judgment in the JPY swap deposit case, the court interprets the phrase "similar" strictly and restrictively. | {} | {} |
pos-19485 | 1 | positive | sentence_chunk_internal | 8995 | 0 | sentence_chunk | 차용 개념인 “유사한”의 의미를 법원이 일반의 이해에 따라 해석하는 것이 과세상 장애 를 | 8995 | 1 | sentence_chunk | 발생하는 것이라면 이를 고유개념화하여 보다 포괄적으로 해석하도록 입법하 는 것이 타당하다. | {} | {} |
pos-19486 | 1 | positive | sentence_translation | 8995 | null | sentence | 차용 개념인 “유사한”의 의미를 법원이 일반의 이해에 따라 해석하는 것이 과세상 장애 를 발생하는 것이라면 이를 고유개념화하여 보다 포괄적으로 해석하도록 입법하 는 것이 타당하다. | 8995 | null | translation | If the court's interpretation of the meaning of "similar" as a concept of borrowing according to general understanding creates tax obstacles, it is reasonable to legislate to make it a unique concept and interpret it more comprehensively. | {} | {} |
pos-19487 | 1 | positive | translation_chunk_internal | 8995 | 0 | translation_chunk | If the court's interpretation of the meaning of "similar" as a concept of borrowing according to general understanding | 8995 | 1 | translation_chunk | creates tax obstacles, it is reasonable to legislate to make it a unique concept and interpret it more comprehensively. | {} | {} |
pos-19488 | 1 | positive | sentence_chunk_internal | 8996 | 0 | sentence_chunk | 채권할인액사건에서처럼 과세당국조차도 과세를 포기하거나 엔화스왑에금사건 및 | 8996 | 1 | sentence_chunk | 골드뱅킹사건에서처럼 치열한 법리공방에도 불구하고 대법원이 원고승소결정을 하게 되었다. | {} | {} |
pos-19489 | 1 | positive | sentence_translation | 8996 | null | sentence | 채권할인액사건에서처럼 과세당국조차도 과세를 포기하거나 엔화스왑에금사건 및 골드뱅킹사건에서처럼 치열한 법리공방에도 불구하고 대법원이 원고승소결정을 하게 되었다. | 8996 | null | translation | Even the tax authorities gave up taxation as in the bond discount case, or the Supreme Court decided to win the plaintiff despite a fierce legal battle, as in the JPY swap case and the gold banking case. | {} | {} |
pos-19490 | 1 | positive | translation_chunk_internal | 8996 | 0 | translation_chunk | Even the tax authorities gave up taxation as in the bond discount case, or the Supreme Court decided | 8996 | 1 | translation_chunk | to win the plaintiff despite a fierce legal battle, as in the JPY swap case and the gold banking case. | {} | {} |
pos-19491 | 1 | positive | sentence_translation | 8997 | null | sentence | 카지노사업자가 그 수표를 지급하거나 영수하면서 실지명의를 확인한 후 실지명의 및 수표번호를 기록, 관리하는 때에는 그러하지 아니하다. | 8997 | null | translation | This provision does not apply when the casino operator records and manages the actual name and check number after verifying the actual name while making or receiving the check. | {} | {} |
pos-19492 | 1 | positive | translation_chunk_internal | 8997 | 0 | translation_chunk | This provision does not apply when the casino operator records and manages the actual | 8997 | 1 | translation_chunk | name and check number after verifying the actual name while making or receiving the check. | {} | {} |
pos-19493 | 1 | positive | sentence_translation | 8998 | null | sentence | 개인주주의 경우 배당소득과 자본이득은 원칙적으로 10～39.6%의 7단계 누진 세율로 종합과세 한다. | 8998 | null | translation | For individual shareholders, dividend income and capital gains are generally subject to comprehensive taxation at a progressive tax rate of 10-39.6% in seven stages. | {} | {} |
pos-19494 | 1 | positive | translation_chunk_internal | 8998 | 0 | translation_chunk | For individual shareholders, dividend income and capital gains are generally subject | 8998 | 1 | translation_chunk | to comprehensive taxation at a progressive tax rate of 10-39.6% in seven stages. | {} | {} |
pos-19495 | 1 | positive | sentence_translation | 8999 | null | sentence | 배당소득 중 적격 배당소득 및 자본이득 중 장기 이득세율에 대하여는 이하의 “ 적용 세율” 에서 자세히 검토한다. | 8999 | null | translation | The applicable tax rates will be thoroughly reviewed for the long-term gain tax rate among eligible dividend income and capital gains among dividend income. | {} | {} |
pos-19496 | 1 | positive | sentence_chunk_internal | 9000 | 0 | sentence_chunk | 일반 주식의 자본손실과 적격소기업주식의 자본손실과의 과세상 다른 취급을 위하여 일반 주식 자본손실은 일반적으로 | 9000 | 1 | sentence_chunk | 부속명세서 D에 신고하는 반면, 적격소기업주식 자본손실은 Form 4797 사업자산 매매에 관한 서식에 신고한다. | {} | {} |
pos-19497 | 1 | positive | sentence_translation | 9000 | null | sentence | 일반 주식의 자본손실과 적격소기업주식의 자본손실과의 과세상 다른 취급을 위하여 일반 주식 자본손실은 일반적으로 부속명세서 D에 신고하는 반면, 적격소기업주식 자본손실은 Form 4797 사업자산 매매에 관한 서식에 신고한다. | 9000 | null | translation | To ensure different tax treatment between the capital loss of common stocks and the capital loss of qualified small business stocks, the capital loss of common stocks is typically reported on Schedule D, while the capital loss of qualified small business stocks is reported on Form 4797, which is the form for reporting ... | {} | {} |
pos-19498 | 1 | positive | translation_chunk_internal | 9000 | 0 | translation_chunk | To ensure different tax treatment between the capital loss of common stocks and the capital loss of qualified small | 9000 | 1 | translation_chunk | business stocks, the capital loss of common stocks is typically reported on Schedule D, while the capital loss of | {} | {} |
pos-19499 | 1 | positive | translation_chunk_internal | 9000 | 0 | translation_chunk | To ensure different tax treatment between the capital loss of common stocks and the capital loss of qualified small | 9000 | 2 | translation_chunk | qualified small business stocks is reported on Form 4797, which is the form for reporting the sale of business assets. | {} | {} |
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