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-19600 | 1 | positive | sentence_translation | 9042 | null | sentence | μ΄ λ νμ μ κ³ λΆμμ λ7λ₯Ό μ νν κ²½μ°μλ μ°¨μ
κΈ μ΄μ곡μ κ° μ μ© λμ§ μλνλ€. | 9042 | null | translation | At this time, if the extrajudicial final declaration system 7 is selected, the borrowing interest deduction does not apply. | {} | {} |
pos-19601 | 1 | positive | sentence_chunk_internal | 9043 | 0 | sentence_chunk | νμ μ κ³ λΆμμ κ²½μ° μμ²μ§μλ‘ λ©μΈμ무λ₯Ό μ’
κ²°νλ―λ‘ μμ² μ§μμΈμ‘μ΄ μ°¨κ°λ νμκ° μλ λ°λ©΄, νμ μ κ³ λ₯Ό | 9043 | 1 | sentence_chunk | νλ κ²½μ°μλ νμ μ κ³ μ κΈ°λ©λΆν μμ²μ§μμΈμ‘μ μ°¨κ°νμ¬ μ£Όλ μμ²μ§μ μΈμ‘곡μ κ° μ μ©λλ€. | {} | {} |
pos-19602 | 1 | positive | sentence_translation | 9043 | null | sentence | νμ μ κ³ λΆμμ κ²½μ° μμ²μ§μλ‘ λ©μΈμ무λ₯Ό μ’
κ²°νλ―λ‘ μμ² μ§μμΈμ‘μ΄ μ°¨κ°λ νμκ° μλ λ°λ©΄, νμ μ κ³ λ₯Ό νλ κ²½μ°μλ νμ μ κ³ μ κΈ°λ©λΆν μμ²μ§μμΈμ‘μ μ°¨κ°νμ¬ μ£Όλ μμ²μ§μ μΈμ‘곡μ κ° μ μ©λλ€. | 9043 | null | translation | In the case of extrajudicial final declaration, the withholding tax does not need to be deducted because the tax obligation is terminated by withholding tax, whereas in the case of a final declaration, a withholding tax credit that deducts the withholding tax previously paid is applied. | {} | {} |
pos-19603 | 1 | positive | translation_chunk_internal | 9043 | 0 | translation_chunk | In the case of extrajudicial final declaration, the withholding tax does not need to be deducted because the tax obligation is terminated by | 9043 | 1 | translation_chunk | withholding tax, whereas in the case of a final declaration, a withholding tax credit that deducts the withholding tax previously paid is applied. | {} | {} |
pos-19604 | 1 | positive | sentence_translation | 9044 | null | sentence | μΈκ΅κ³Ό μ°λ¦¬λλΌμ μ£Όμ λ°°λΉμλκ³Ό μλμλ κ° μΈμ μ€λ¦½μ± λΉκ΅β€μ°κ΅¬/κΉκ²½νβ209 ν μ μλ€. | 9044 | null | translation | Comparison Research of Tax Neutrality between Stock Dividend Income and Capital Gains in Foreign and Korean Countries / Kim Kyeong-haβ209: It is possible. | {} | {} |
pos-19605 | 1 | positive | sentence_chunk_internal | 9045 | 0 | sentence_chunk | νν μ λμμ λ κ°μ ELSμ ν¬μνμ¬ μ 체μ μΌλ‘λ ν° μμ€μ΄ λ°μνμμμλ | 9045 | 1 | sentence_chunk | λΆκ΅¬νκ³ ν ELSμμ μλμ΄ λ°μνλ κ²½μ°μλ κ³ΌμΈνλ λ¬Έμ μ μ ν΄κ²° ν μ μλ€. | {} | {} |
pos-19606 | 1 | positive | sentence_translation | 9045 | null | sentence | νν μ λμμ λ κ°μ ELSμ ν¬μνμ¬ μ 체μ μΌλ‘λ ν° μμ€μ΄ λ°μνμμμλ λΆκ΅¬νκ³ ν ELSμμ μλμ΄ λ°μνλ κ²½μ°μλ κ³ΌμΈνλ λ¬Έμ μ μ ν΄κ²° ν μ μλ€. | 9045 | null | translation | In the current system, despite the large loss caused by investing in two ELSs, it is possible to solve the problem of taxation if income is generated in one ELS. | {} | {} |
pos-19607 | 1 | positive | translation_chunk_internal | 9045 | 0 | translation_chunk | In the current system, despite the large loss caused by investing in two ELSs, | 9045 | 1 | translation_chunk | it is possible to solve the problem of taxation if income is generated in one ELS. | {} | {} |
pos-19608 | 1 | positive | sentence_translation | 9046 | null | sentence | 2012λ
μ FATFμ κΆκ³ μ¬νμ΄ μ λ©΄ κ°μ λλ©΄μ ν
λ¬, ν
λ¬λ¦¬μ€νΈμ νμ λ° ν
λ¬μ‘°μμ λν μκΈμ‘°λ¬μ κ°λ
μ΄ νλλμλ€. | 9046 | null | translation | The concept of financing terrorism, terrorist behavior, and terrorist manipulation expanded with the comprehensive revision of FATF's recommendations in 2012. | {} | {} |
pos-19609 | 1 | positive | sentence_chunk_internal | 9047 | 0 | sentence_chunk | κ°μμμ°μ 보κ΄, κ΄λ¦¬, ν΅μ , κ°μμμ°μ λ°ν λλ ν맀μ κ΄λ ¨λ | 9047 | 1 | sentence_chunk | κΈμ΅μλΉμ€μ μ 곡 λ° μ°Έμ¬ μ€ ν κ°μ§ μ΄μμ ννλ μ¬λμΌλ‘ μ μνκ³ μλ€. | {} | {} |
pos-19610 | 1 | positive | sentence_translation | 9047 | null | sentence | κ°μμμ°μ 보κ΄, κ΄λ¦¬, ν΅μ , κ°μμμ°μ λ°ν λλ ν맀μ κ΄λ ¨λ κΈμ΅μλΉμ€μ μ 곡 λ° μ°Έμ¬ μ€ ν κ°μ§ μ΄μμ ννλ μ¬λμΌλ‘ μ μνκ³ μλ€. | 9047 | null | translation | It is defined as an individual who engages in at least one of the activities of storing, managing, and controlling virtual assets, as well as providing and participating in financial services related to the issuance or sale of virtual assets. | {} | {} |
pos-19611 | 1 | positive | translation_chunk_internal | 9047 | 0 | translation_chunk | It is defined as an individual who engages in at least one of the activities of storing, managing, and controlling virtual | 9047 | 1 | translation_chunk | assets, as well as providing and participating in financial services related to the issuance or sale of virtual assets. | {} | {} |
pos-19612 | 1 | positive | sentence_translation | 9048 | null | sentence | βλ°°λΉκ³μ°κΈ°κ°β μ΄λΌ ν¨μ κ·Έ μ§μ μ λ°°λΉκΈ μ§κΈ κΈ°μ€μΌμ λ€μλ λΆν° κ·Έ λ°°λΉκΈ μ§κΈ κΈ°μ€μΌκΉμ§μ κΈ°κ°μ λ§νλ€. | 9048 | null | translation | The term "dividend calculation period" refers to the period from the day after the previous dividend payment date to the dividend payment date. | {} | {} |
pos-19613 | 1 | positive | sentence_chunk_internal | 9049 | 0 | sentence_chunk | λμ£Όμ£Όκ° μλ μ£Όμ£Όκ° μμ₯μ£Όμμ 보μ νκ³ μλ κ²½μ°λΌλ©΄ μ£Όμμ λ°°λΉμλκ³Ό μλμλμ κ³ΌμΈμ μ·¨κΈ | 9049 | 1 | sentence_chunk | λ°©λ²μ΄ λμΌνλ, κ·Έ μΈμ κ²½μ° μ£Όμμ λ°°λΉμλκ³Ό μλμλμ κ³ΌμΈμ μ·¨κΈμ΄ λ€λ₯΄λ€κ³ λ³Ό μ μλ€. | {} | {} |
pos-19614 | 1 | positive | sentence_translation | 9049 | null | sentence | λμ£Όμ£Όκ° μλ μ£Όμ£Όκ° μμ₯μ£Όμμ 보μ νκ³ μλ κ²½μ°λΌλ©΄ μ£Όμμ λ°°λΉμλκ³Ό μλμλμ κ³ΌμΈμ μ·¨κΈ λ°©λ²μ΄ λμΌνλ, κ·Έ μΈμ κ²½μ° μ£Όμμ λ°°λΉμλκ³Ό μλμλμ κ³ΌμΈμ μ·¨κΈμ΄ λ€λ₯΄λ€κ³ λ³Ό μ μλ€. | 9049 | null | translation | If a shareholder who is not a majority shareholder holds listed stocks, the taxation treatment of dividend income and capital gains on the stocks is the same, but in other cases, the taxation treatment of dividend income and capital gains on the stocks may differ. | {} | {} |
pos-19615 | 1 | positive | translation_chunk_internal | 9049 | 0 | translation_chunk | If a shareholder who is not a majority shareholder holds listed stocks, the taxation treatment of dividend income and capital gains | 9049 | 1 | translation_chunk | on the stocks is the same, but in other cases, the taxation treatment of dividend income and capital gains on the stocks may differ. | {} | {} |
pos-19616 | 1 | positive | sentence_chunk_internal | 9050 | 0 | sentence_chunk | λμ£Όμ£Όμ μμ₯μ£Όμ λ±, λΉμμ₯μ£Όμμ λν νμ μ κ³ λΆμμ λμ μ μ©μ, λμ£Όμ£Όκ° μμ νλ μμ₯μ£Όμ | 9050 | 1 | sentence_chunk | λ° λΉμμ₯μ£ΌμμΌλ‘λΆν° λ°λ λ°°λΉκΈμ‘μ΄ 1μ’
λͺ©μ λνμ¬ μ°κ° 10λ§ μ μ΄νμΈ κ²½μ°μ ννλ€. | {} | {} |
pos-19617 | 1 | positive | sentence_translation | 9050 | null | sentence | λμ£Όμ£Όμ μμ₯μ£Όμ λ±, λΉμμ₯μ£Όμμ λν νμ μ κ³ λΆμμ λμ μ μ©μ, λμ£Όμ£Όκ° μμ νλ μμ₯μ£Όμ λ° λΉμμ₯μ£ΌμμΌλ‘λΆν° λ°λ λ°°λΉκΈμ‘μ΄ 1μ’
λͺ©μ λνμ¬ μ°κ° 10λ§ μ μ΄νμΈ κ²½μ°μ ννλ€. | 9050 | null | translation | The final non-reporting system for unlisted stocks, including listed stocks owned by major shareholders, is applicable only when the dividend amount received from both listed and unlisted stocks owned by major shareholders is less than 100,000 yen per year for a single stock. | {} | {} |
pos-19618 | 1 | positive | translation_chunk_internal | 9050 | 0 | translation_chunk | The final non-reporting system for unlisted stocks, including listed stocks owned by major shareholders, is applicable only when the dividend | 9050 | 1 | translation_chunk | amount received from both listed and unlisted stocks owned by major shareholders is less than 100,000 yen per year for a single stock. | {} | {} |
pos-19619 | 1 | positive | sentence_translation | 9051 | null | sentence | μ΄μ λΉνμ¬ μ£Όμ μλμλμ μ΄λ¬ν κ΅¬λΆ μμ΄ μΌκ΄νμ¬ λΆλ¦¬κ³ΌμΈ νλ€. | 9051 | null | translation | In contrast, capital gains from stocks are subject to separate and collective taxation without such differentiation. | {} | {} |
pos-19620 | 1 | positive | sentence_translation | 9052 | null | sentence | νλ¬ λ° μ μ μμ°¨μΈμ΄ νμ¬μ μ§κΈν $1,000μ 맀맀λκΈμ μΌλΆ μ§κΈν κ²μΌλ‘ νκΈ°λ‘ νμλ€. | 9052 | null | translation | The USD 1,000 that the tenant paid to the company a month and a half ago was decided to be a partial payment for the sale. | {} | {} |
pos-19621 | 1 | positive | sentence_translation | 9053 | null | sentence | νμ¬λ³νΈμ¬λ 맀μμΈμκ² λ§€λ§€λ νμ¬μ λν΄ λ§μ μλμΈλΆλ΄μ κ°μ Έμ¬ κ²μ΄λ―λ‘ λ§€λνλ νμμ μ·¨ν μ μλ€κ³ μ‘°μΈνλ€. | 9053 | null | translation | A company lawyer advised the buyer that the sale would bring a lot of income tax burden to the company and could not take the form of selling. | {} | {} |
pos-19622 | 1 | positive | sentence_translation | 9054 | null | sentence | νμλ μ΄λ€ λ²μ μΈκ΄μ΄ κ²½μ μ μΌλ‘무 μλ―Έν κ²½μ°μλ κ·Έκ²μ μΈμ νμ§ μλλ€λ κ²μ΄λ€. | 9054 | null | translation | The latter is that if a legal appearance is economically meaningless, it is not recognized. | {} | {} |
pos-19623 | 1 | positive | sentence_chunk_internal | 9055 | 0 | sentence_chunk | μμ΅ν΅μ°μ μ μ©νκ³ μ νλ μλ μλμΈ λ° λΆν₯νΉλ³μλμΈ νμ μ κ³ λΆν λ° μ£Όμ λ±κ³Ό | 9055 | 1 | sentence_chunk | κ΄λ ¨λλ μλμλ λ±μ κΈμ‘μ κ³μ°λͺ
μΈμ λ₯Ό νμ μ κ³ μμ 첨λΆνμ¬ μ μΆν΄μΌ νλ€. | {} | {} |
pos-19624 | 1 | positive | sentence_translation | 9055 | null | sentence | μμ΅ν΅μ°μ μ μ©νκ³ μ νλ μλ μλμΈ λ° λΆν₯νΉλ³μλμΈ νμ μ κ³ λΆν λ° μ£Όμ λ±κ³Ό κ΄λ ¨λλ μλμλ λ±μ κΈμ‘μ κ³μ°λͺ
μΈμ λ₯Ό νμ μ κ³ μμ 첨λΆνμ¬ μ μΆν΄μΌ νλ€. | 9055 | null | translation | A person who intends to apply profit or loss calculation shall submit a statement of calculation of the amount of capital gains, etc. related to income tax and reconstruction special income tax, and stocks, attached to the final report. | {} | {} |
pos-19625 | 1 | positive | translation_chunk_internal | 9055 | 0 | translation_chunk | A person who intends to apply profit or loss calculation shall submit a statement of calculation of the amount of capital | 9055 | 1 | translation_chunk | gains, etc. related to income tax and reconstruction special income tax, and stocks, attached to the final report. | {} | {} |
pos-19626 | 1 | positive | sentence_translation | 9056 | null | sentence | μ£Όμμλ μμ€μ μ£Όμμλμ°¨μ΅μμλ§ κ³΅μ κ°λ₯ νμκ³ , 미곡μ λΆμ 3λ
κ° μ΄μ곡μ κ°λ₯νμλ€. | 9056 | null | translation | Stock transfer losses could only be deducted from stock transfer gains, and non-deductible portions could be carried forward for three years. | {} | {} |
pos-19627 | 1 | positive | sentence_translation | 9057 | null | sentence | νμμ¬μμλ Partβ
£Aκ° μ μ© λλ βκ³νκ³Ό κ΄λ ¨βνμ¬ μ‘°μΈννμ΄ μ£Όμ΄μ ΈμΌ νλ€λ μ μ κ°μ‘°νμλ€. | 9057 | null | translation | The appeal trial also emphasized that tax benefits should be given "in relation to the plan" to which PartIVA is applied. | {} | {} |
pos-19628 | 1 | positive | sentence_chunk_internal | 9058 | 0 | sentence_chunk | νμμ¬μ κ΅μΈμ²μ΄ μ£Όμ₯ν μΆμ μ κ°μ μ $235 millionμ μλμλμ λ°μμμΌ°μ | 9058 | 1 | sentence_chunk | κ²μ΄λ―λ‘ λ©μΈμλ μ΄λ¬ν λ°©μμ ννμ§ μμ μΌλ¦¬λΌκ³ λ³Έ 1μ¬μ νλ¨μ λμνμλ€. | {} | {} |
pos-19629 | 1 | positive | sentence_translation | 9058 | null | sentence | νμμ¬μ κ΅μΈμ²μ΄ μ£Όμ₯ν μΆμ μ κ°μ μ $235 millionμ μλμλμ λ°μμμΌ°μ κ²μ΄λ―λ‘ λ©μΈμλ μ΄λ¬ν λ°©μμ ννμ§ μμ μΌλ¦¬λΌκ³ λ³Έ 1μ¬μ νλ¨μ λμνμλ€. | 9058 | null | translation | The appeals court agreed with the judgment of the first trial that the taxpayer would not have chosen this method because the presumptive assumption claimed by the Taxation Office would have generated USD 235 million in transfer income. | {} | {} |
pos-19630 | 1 | positive | translation_chunk_internal | 9058 | 0 | translation_chunk | The appeals court agreed with the judgment of the first trial that the taxpayer would not have chosen this method because | 9058 | 1 | translation_chunk | the presumptive assumption claimed by the Taxation Office would have generated USD 235 million in transfer income. | {} | {} |
pos-19631 | 1 | positive | sentence_chunk_internal | 9059 | 0 | sentence_chunk | β‘ λ λΆμ΄ λ―Έ μ°λ°©λλ²μμ βHowey Testβλ μ°λ¦¬λλΌ μλ³Έμμ₯λ²μμλ | 9059 | 1 | sentence_chunk | βν¬μκ³μ½μ¦κΆβ μΈμ§ κ²°μ γνλ¨νλ μμλ€κ³Ό λμΌν νλ¨ μμλ€μ κ°μ§κ³ μλ€λ μ μ΄λ€. | {} | {} |
pos-19632 | 1 | positive | sentence_translation | 9059 | null | sentence | β‘ λ λΆμ΄ λ―Έ μ°λ°©λλ²μμ βHowey Testβλ μ°λ¦¬λλΌ μλ³Έμμ₯λ²μμλ βν¬μκ³μ½μ¦κΆβ μΈμ§ κ²°μ γνλ¨νλ μμλ€κ³Ό λμΌν νλ¨ μμλ€μ κ°μ§κ³ μλ€λ μ μ΄λ€. | 9059 | null | translation | (2) Moreover, the "Howey Test" of the U.S. Federal Supreme Court shares the same determining factors as those used to determine whether it qualifies as "investment contract securities" under the Korean Capital Markets Act. | {} | {} |
pos-19633 | 1 | positive | translation_chunk_internal | 9059 | 0 | translation_chunk | (2) Moreover, the "Howey Test" of the U.S. Federal Supreme Court shares the same determining factors as those | 9059 | 1 | translation_chunk | used to determine whether it qualifies as "investment contract securities" under the Korean Capital Markets Act. | {} | {} |
pos-19634 | 1 | positive | sentence_translation | 9060 | null | sentence | κ±°λ λλ λ²μ νλ‘μμ νμ±νμλ κΈ°μ‘΄μ βμ¦κΆμ± νλ¨ κΈ°μ€βμ λμ§νΈ ν ν° λ± μ μ μ©νμ¬ μ κ·Όνκ³ μ νλ€. | 9060 | null | translation | Or, the intention is to apply the existing 'criteria for determining securities' formed in court precedents to digital tokens. | {} | {} |
pos-19635 | 1 | positive | sentence_chunk_internal | 9061 | 0 | sentence_chunk | μ€μμ€μ μ±κ°ν¬λ₯΄λ ICOμ κ΄λ ¨νμ¬ μ λμ νμν κ°μ΄λλΌμΈ λ±μ λ§λ ¨νκ³ μμΌλ©°, μ€μ | 9061 | 1 | sentence_chunk | ICOκ° μ§νλ μ¬λ‘λ₯Ό μλΉμ 보μ νκ³ μλ€λ νΉμ§μμ κ²ν λμμΌ λ‘ μ μ νμ¬ μ΄ν΄λ³΄κ³ μ νλ€. | {} | {} |
pos-19636 | 1 | positive | sentence_translation | 9061 | null | sentence | μ€μμ€μ μ±κ°ν¬λ₯΄λ ICOμ κ΄λ ¨νμ¬ μ λμ νμν κ°μ΄λλΌμΈ λ±μ λ§λ ¨νκ³ μμΌλ©°, μ€μ ICOκ° μ§νλ μ¬λ‘λ₯Ό μλΉμ 보μ νκ³ μλ€λ νΉμ§μμ κ²ν λμμΌ λ‘ μ μ νμ¬ μ΄ν΄λ³΄κ³ μ νλ€. | 9061 | null | translation | Switzerland and Singapore have developed regulatory guidelines related to ICOs and have a significant number of cases where ICOs have been conducted, making them the subjects of our investigation. | {} | {} |
pos-19637 | 1 | positive | translation_chunk_internal | 9061 | 0 | translation_chunk | Switzerland and Singapore have developed regulatory guidelines related to ICOs and have a significant | 9061 | 1 | translation_chunk | number of cases where ICOs have been conducted, making them the subjects of our investigation. | {} | {} |
pos-19638 | 1 | positive | sentence_translation | 9062 | null | sentence | ννΈ, λ―Έκ΅μ κ²½μ°λ₯Ό μ΄ν΄λ³΄κ³ μ νλ κ²μ λ€μκ³Ό κ°μ λ κ°μ§ μ¬μ κ° μλ€. | 9062 | null | translation | There are two reasons to examine the case of the United States. | {} | {} |
pos-19639 | 1 | positive | sentence_chunk_internal | 9063 | 0 | sentence_chunk | μ΄λ€ κ·μ λ€μ κ΅μ κ±°λλ₯Ό μ΄μ©ν μ‘°μΈ ννΌλ κ³ λνλ κΈμ΅κΈ°λ²μ΄ κ΄μ¬λ | 9063 | 1 | sentence_chunk | μ‘°μΈννΌμ κ²½μ°μλ μ¬λ²μ μ΄κ³ μ
λ²μ μΈ λμμ΄ ν¨κ³Όμ μ΄μ§ λͺ»νλ€λ μ§μ μ΄ μλ€. | {} | {} |
pos-19640 | 1 | positive | sentence_translation | 9063 | null | sentence | μ΄λ€ κ·μ λ€μ κ΅μ κ±°λλ₯Ό μ΄μ©ν μ‘°μΈ ννΌλ κ³ λνλ κΈμ΅κΈ°λ²μ΄ κ΄μ¬λ μ‘°μΈννΌμ κ²½μ°μλ μ¬λ²μ μ΄κ³ μ
λ²μ μΈ λμμ΄ ν¨κ³Όμ μ΄μ§ λͺ»νλ€λ μ§μ μ΄ μλ€. | 9063 | null | translation | These regulations point out that judicial and legislative responses are not effective in tax avoidance using international transactions or tax avoidance involving advanced financial techniques. | {} | {} |
pos-19641 | 1 | positive | translation_chunk_internal | 9063 | 0 | translation_chunk | These regulations point out that judicial and legislative responses are not effective in tax | 9063 | 1 | translation_chunk | avoidance using international transactions or tax avoidance involving advanced financial techniques. | {} | {} |
pos-19642 | 1 | positive | sentence_chunk_internal | 9064 | 0 | sentence_chunk | μ‘°μΈννΌλ°©μ§κ·μ μ λμμ΄ λλ κ±°λμ κ΄λ ¨νμ¬ νν μ 14μ‘° μ 3νμ λμκ±°λλ₯Ό | 9064 | 1 | sentence_chunk | βλͺ¨λ κ±°λνν, μ‘°μΉ κ·Έ λ°μ λ²λ₯ κ΄κ³βλ‘ λμμ νλν νμ κ° μλ€. | {} | {} |
pos-19643 | 1 | positive | sentence_translation | 9064 | null | sentence | μ‘°μΈννΌλ°©μ§κ·μ μ λμμ΄ λλ κ±°λμ κ΄λ ¨νμ¬ νν μ 14μ‘° μ 3νμ λμκ±°λλ₯Ό βλͺ¨λ κ±°λνν, μ‘°μΉ κ·Έ λ°μ λ²λ₯ κ΄κ³βλ‘ λμμ νλν νμ κ° μλ€. | 9064 | null | translation | Regarding transactions subject to the tax avoidance prevention regulations, it is necessary to expand the target transactions under Article 14 (3) to "all types of transactions, measures, and other legal relations." | {} | {} |
pos-19644 | 1 | positive | translation_chunk_internal | 9064 | 0 | translation_chunk | Regarding transactions subject to the tax avoidance prevention regulations, it is necessary to expand the | 9064 | 1 | translation_chunk | target transactions under Article 14 (3) to "all types of transactions, measures, and other legal relations." | {} | {} |
pos-19645 | 1 | positive | sentence_chunk_internal | 9065 | 0 | sentence_chunk | νΈμ£Όλ μ ν΅μ μΈ λ¬Έλ¦¬ν΄μ μ κ·Όλ²μ μ€μνλ μ¬λ²μ νκ²½μΌλ‘ μΈν΄ μ±λ¬Ένλ μΌλ°μ‘°μΈννΌλ°©μ§κ·μ μΈ | 9065 | 1 | sentence_chunk | Section 260 κ·μ μ΄ λ§€μ° μ΄λ₯Έ μκΈ°μ λμ
λμμμλ λΆκ΅¬νκ³ κ·Έ μν μ μ λλ‘ μννμ§ λͺ»νλ€. | {} | {} |
pos-19646 | 1 | positive | sentence_translation | 9065 | null | sentence | νΈμ£Όλ μ ν΅μ μΈ λ¬Έλ¦¬ν΄μ μ κ·Όλ²μ μ€μνλ μ¬λ²μ νκ²½μΌλ‘ μΈν΄ μ±λ¬Ένλ μΌλ°μ‘°μΈννΌλ°©μ§κ·μ μΈ Section 260 κ·μ μ΄ λ§€μ° μ΄λ₯Έ μκΈ°μ λμ
λμμμλ λΆκ΅¬νκ³ κ·Έ μν μ μ λλ‘ μννμ§ λͺ»νλ€. | 9065 | null | translation | Australia did not play its role properly despite the very early introduction of Section 260 regulations, a codified general tax avoidance prevention regulation because of the judicial environment that values the traditional grammatical interpretation approach. | {} | {} |
pos-19647 | 1 | positive | translation_chunk_internal | 9065 | 0 | translation_chunk | Australia did not play its role properly despite the very early introduction of Section 260 regulations, a codified general tax | 9065 | 1 | translation_chunk | avoidance prevention regulation because of the judicial environment that values the traditional grammatical interpretation approach. | {} | {} |
pos-19648 | 1 | positive | sentence_chunk_internal | 9066 | 0 | sentence_chunk | μΈκ΅μ§ν©ν¬μμ¦κΆμ κ΅λ΄ ν맀μ κ΄λ ¨νμ¬ μλ³Έμμ₯λ²μ μ 279μ‘° μ΄νμ νΉλ‘κ·μ μ λ§λ ¨νμ¬ κΈμ΅μμνμ λ±λ‘νλλ‘ | 9066 | 1 | sentence_chunk | νκ³ μ νμ λ²μμμ ν맀β
곡μβ
μμ
νμ κ·μ λ₯Ό μ μ©νλ©° κ°λ
β
κ²μ¬ λ° λ±λ‘μ·¨μ λ± μ μ¬μλ¨ λ λ§λ ¨νκ³ μλ€. | {} | {} |
pos-19649 | 1 | positive | sentence_translation | 9066 | null | sentence | μΈκ΅μ§ν©ν¬μμ¦κΆμ κ΅λ΄ ν맀μ κ΄λ ¨νμ¬ μλ³Έμμ₯λ²μ μ 279μ‘° μ΄νμ νΉλ‘κ·μ μ λ§λ ¨νμ¬ κΈμ΅μμνμ λ±λ‘νλλ‘ νκ³ μ νμ λ²μμμ ν맀β
곡μβ
μμ
νμ κ·μ λ₯Ό μ μ©νλ©° κ°λ
β
κ²μ¬ λ° λ±λ‘μ·¨μ λ± μ μ¬μλ¨ λ λ§λ ¨νκ³ μλ€. | 9066 | null | translation | Regarding the domestic sale of foreign collective investment securities, the Capital Markets Act provides special provisions under Article 279 to register with the Financial Services Commission, applies sales, disclosure, and business activity regulations to a limited extent, as well as sanctions such as supervision, i... | {} | {} |
pos-19650 | 1 | positive | translation_chunk_internal | 9066 | 0 | translation_chunk | Regarding the domestic sale of foreign collective investment securities, the Capital Markets Act provides special provisions | 9066 | 1 | translation_chunk | under Article 279 to register with the Financial Services Commission, applies sales, disclosure, and business activity | {} | {} |
pos-19651 | 1 | positive | translation_chunk_internal | 9066 | 0 | translation_chunk | Regarding the domestic sale of foreign collective investment securities, the Capital Markets Act provides special provisions | 9066 | 2 | translation_chunk | regulations to a limited extent, as well as sanctions such as supervision, inspection, and cancelation of registration. | {} | {} |
pos-19652 | 1 | positive | translation_chunk_internal | 9066 | 1 | translation_chunk | under Article 279 to register with the Financial Services Commission, applies sales, disclosure, and business activity | 9066 | 2 | translation_chunk | regulations to a limited extent, as well as sanctions such as supervision, inspection, and cancelation of registration. | {} | {} |
pos-19653 | 1 | positive | sentence_translation | 9067 | null | sentence | μλ³Έμμ₯κ³Ό κΈμ΅ν¬μ μ
μ κ΄ν λ²λ₯ μ κ·Έ κ΅μ μ μ μ©λ²μμ κ΄ν μμΉμ μ 2μ‘°μμ λͺ
μμ μΌλ‘ μ νκ³ μλ€. | 9067 | null | translation | The Financial Investment Services and Capital Markets Act explicitly sets out the principles for the international scope of application in Article 2. | {} | {} |
pos-19654 | 1 | positive | sentence_translation | 9068 | null | sentence | ννΈ μΈκ΅μμ λ°νλ μ§ν©ν¬μμ¦κΆμ κ΅λ΄μμ ν맀νλ νμλ κ΅κ²½μ λμ΄ μ΄λ£¨μ΄μ§λ κ΅μ κΈμ΅κ±°λμ νλλ‘ μλ³Έμμ₯λ²μ μ μ©λ²μκ° λ¬Έμ λλ€. | 9068 | null | translation | On the other hand, the act of selling collective investment securities issued abroad in Korea is one of international financial transactions across borders, and the scope of the Capital Markets Act is a problem. | {} | {} |
pos-19655 | 1 | positive | translation_chunk_internal | 9068 | 0 | translation_chunk | On the other hand, the act of selling collective investment securities issued abroad in Korea is one of | 9068 | 1 | translation_chunk | international financial transactions across borders, and the scope of the Capital Markets Act is a problem. | {} | {} |
pos-19656 | 1 | positive | sentence_translation | 9069 | null | sentence | μνμ€μμκΈ μ΄μ΅μ μ΄μμλ κ³ΌμΈ Aμνμ PBκ³ κ° κ°μ 1μ΅ μμ μνλ‘ νμ νμ¬ 1λ
λ§κΈ° μνμ€μμκΈμ κ°μ
νμλ€. | 9069 | null | translation | Taxation on Interest Income on Profits from JPY Swap Deposits A, a PB customer of Bank A, taxed the interest income of the profits of the JPY swap deposit, exchanged KRW 100 million into JPY, and subscribed to the one-year JPY swap deposit. | {} | {} |
pos-19657 | 1 | positive | translation_chunk_internal | 9069 | 0 | translation_chunk | Taxation on Interest Income on Profits from JPY Swap Deposits A, a PB customer of Bank A, taxed the interest income of | 9069 | 1 | translation_chunk | the profits of the JPY swap deposit, exchanged KRW 100 million into JPY, and subscribed to the one-year JPY swap deposit. | {} | {} |
pos-19658 | 1 | positive | sentence_translation | 9070 | null | sentence | ννΈ μ΄λ€ κ±°λλ₯Ό μν΄ μ νν λ²μ μΈκ΄μ΄ βμ€λ‘μ§ μ‘°μΈννΌλͺ©μ βλ§μ μνμ¬ νμ±λ κ²μ μλ κ²λ λΆλͺ
νλ€. | 9070 | null | translation | On the other hand, it is also clear that the legal appearance chosen for these transactions was not formed "only for tax avoidance purposes." | {} | {} |
pos-19659 | 1 | positive | sentence_chunk_internal | 9071 | 0 | sentence_chunk | ν΄λΉ κ±°λκ° μ λΉν μ¬μ
λͺ©μ μ λ¬μ±νκΈ° μν μλ¨μΈμ§ μλλ©΄ μ‘°μΈμ κ°μ μν μλ¨μΈμ§λ κ±°λνμ±μ | 9071 | 1 | sentence_chunk | λͺ©μ λ° κ²½μ λΏ μλλΌ κ° κ±°λ κ° κ΄κ³ λ±μ μ’
ν©μ μΌλ‘ 보μ νλ¨νλλ‘ νκ³ μλ€. | {} | {} |
pos-19660 | 1 | positive | sentence_translation | 9071 | null | sentence | ν΄λΉ κ±°λκ° μ λΉν μ¬μ
λͺ©μ μ λ¬μ±νκΈ° μν μλ¨μΈμ§ μλλ©΄ μ‘°μΈμ κ°μ μν μλ¨μΈμ§λ κ±°λνμ±μ λͺ©μ λ° κ²½μ λΏ μλλΌ κ° κ±°λ κ° κ΄κ³ λ±μ μ’
ν©μ μΌλ‘ 보μ νλ¨νλλ‘ νκ³ μλ€. | 9071 | null | translation | Whether the transaction is a means to achieve a legitimate business purpose or to reduce taxes is judged through careful consideration of the purpose and circumstances of the transaction formation, as well as the relationship between each transaction. | {} | {} |
pos-19661 | 1 | positive | translation_chunk_internal | 9071 | 0 | translation_chunk | Whether the transaction is a means to achieve a legitimate business purpose or to reduce taxes is judged through careful | 9071 | 1 | translation_chunk | consideration of the purpose and circumstances of the transaction formation, as well as the relationship between each transaction. | {} | {} |
pos-19662 | 1 | positive | sentence_translation | 9072 | null | sentence | μ΄λ¬ν λ΄μ©μ λν΄μλ μ‘°μΈμ λμ μ£Όμ μμ μ ν΄λΉλ μ μκΈ° λλ¬Έμ νμ νμ¬ μ€λͺ
νκ³ μ νλ€. | 9072 | null | translation | As these contents may be considered as major points of contention in the tax system, we will provide a detailed explanation later. | {} | {} |
pos-19663 | 1 | positive | sentence_translation | 9073 | null | sentence | μ΄ν ICOμ κ΄λ ¨ν μΌλ°μ μΈ μ§ν λ΄μ©μ λν μμ μ λ€μκ³Ό κ°μ μλ£μ λ΄μ©μ μ°Έκ³ ν μλ€. | 9073 | null | translation | The following description of the general progress related to the ICO is based on the information provided in the following data. | {} | {} |
pos-19664 | 1 | positive | sentence_translation | 9074 | null | sentence | FATF κΆκ³ μ¬νμ 2012λ
κ°μ λ΄μ© | 9074 | null | translation | 2012 revisions to the FATF Recommendations | {} | {} |
pos-19665 | 1 | positive | sentence_translation | 9075 | null | sentence | λ²μ£μμ΅ λͺ°μμ λν νμ¬λ²μ κ²ν | 9075 | null | translation | Criminal law review of confiscation of proceeds of crime | {} | {} |
pos-19666 | 1 | positive | sentence_translation | 9076 | null | sentence | μ°λ¦¬λλΌμ μκΈμΈνλ°©μ§μ λμ μ°νκ³Ό νν© | 9076 | null | translation | History and current status of Koreaβs anti-money laundering system | {} | {} |
pos-19667 | 1 | positive | sentence_translation | 9077 | null | sentence | μκΈμΈνλ°©μ§μ무μ κ΄λ ¨λ λ³νΈμ¬μ λΉλ°μ μ§μ무 | 9077 | null | translation | Confidentiality obligations of lawyers related to anti-money laundering obligations | {} | {} |
pos-19668 | 1 | positive | sentence_translation | 9078 | null | sentence | μκΈμΈνμ κ°μ λ°©ν₯ : μ΄κ΅κ°μ λ²μ£ μ§λ¨κ³Ό κ΄λ ¨νμ¬ | 9078 | null | translation | Directions for revision of money laundering: in relation to transnational criminal groups | {} | {} |
pos-19669 | 1 | positive | sentence_translation | 9079 | null | sentence | λ€λ§, λ³Έλ¬Έμ κ²½μ°λ μ¦κΆν ν ν°μ λ°νν λ μ‘°μ§μ²΄κ° λ²μΈμ ν΄λΉλκ±°λ μμ₯ ννΈλμμ΄λΌκ³ λ³Ό μ μλ κ²½μ°μ κΈ°μ΄ν κ²μ΄λ€. | 9079 | null | translation | However, in the case of the text, it is based on situations where the organization issuing the securities token is considered a corporation or can be seen as a listed partnership. | {} | {} |
pos-19670 | 1 | positive | translation_chunk_internal | 9079 | 0 | translation_chunk | However, in the case of the text, it is based on situations where the organization issuing | 9079 | 1 | translation_chunk | the securities token is considered a corporation or can be seen as a listed partnership. | {} | {} |
pos-19671 | 1 | positive | sentence_chunk_internal | 9080 | 0 | sentence_chunk | λ°νμκ° μΌλ°μ μΈ ννΈλμμΈ κ²½μ°λ‘ ν ν° λ±μ μ·¨λν μκ° ν΄λΉ ννΈλμμ ννΈλμ ν΄λΉλλ€κ³ | 9080 | 1 | sentence_chunk | λ³Έλ€λ©΄ λ°νμλ€μ΄ Subchapter Kμ κ·μ μ μ€μνμ¬μΌ νλ λμ μ΄ λ°μν κ² λλ€. | {} | {} |
pos-19672 | 1 | positive | sentence_translation | 9080 | null | sentence | λ°νμκ° μΌλ°μ μΈ ννΈλμμΈ κ²½μ°λ‘ ν ν° λ±μ μ·¨λν μκ° ν΄λΉ ννΈλμμ ννΈλμ ν΄λΉλλ€κ³ λ³Έλ€λ©΄ λ°νμλ€μ΄ Subchapter Kμ κ·μ μ μ€μνμ¬μΌ νλ λμ μ΄ λ°μν κ² λλ€. | 9080 | null | translation | If the issuer is a general partnership and the person who acquires the token is considered a partner of the partnership, it creates a challenge for the issuers to comply with the regulations of Subchapter K. | {} | {} |
pos-19673 | 1 | positive | translation_chunk_internal | 9080 | 0 | translation_chunk | If the issuer is a general partnership and the person who acquires the token is considered a partner of | 9080 | 1 | translation_chunk | the partnership, it creates a challenge for the issuers to comply with the regulations of Subchapter K. | {} | {} |
pos-19674 | 1 | positive | sentence_chunk_internal | 9081 | 0 | sentence_chunk | μκ²° κ΅μΈμμ μ§νλλ ICO μ, λ°νλλ ν ν° λ±μ μμ° λΆλ₯μ κ΄ν ν΄λΉ κ΅κ°μ | 9081 | 1 | sentence_chunk | κΈμ΅λ²μ μ νλ¨μ κ³ΌμΈμ μ·¨κΈμ μ§μ μ μΌλ‘ μ°κ³λμ΄ μν₯μ λ―ΈμΉλ€λ μ μ μ μ μλ€. | {} | {} |
pos-19675 | 1 | positive | sentence_translation | 9081 | null | sentence | μκ²° κ΅μΈμμ μ§νλλ ICO μ, λ°νλλ ν ν° λ±μ μμ° λΆλ₯μ κ΄ν ν΄λΉ κ΅κ°μ κΈμ΅λ²μ μ νλ¨μ κ³ΌμΈμ μ·¨κΈμ μ§μ μ μΌλ‘ μ°κ³λμ΄ μν₯μ λ―ΈμΉλ€λ μ μ μ μ μλ€. | 9081 | null | translation | It is evident that the assessment of the classification of assets such as tokens issued in the case of an ICO conducted outside the country of sintering has a direct impact on taxable treatment in accordance with the financial legislation of that country. | {} | {} |
pos-19676 | 1 | positive | translation_chunk_internal | 9081 | 0 | translation_chunk | It is evident that the assessment of the classification of assets such as tokens issued in the case of an ICO conducted outside | 9081 | 1 | translation_chunk | the country of sintering has a direct impact on taxable treatment in accordance with the financial legislation of that country. | {} | {} |
pos-19677 | 1 | positive | sentence_chunk_internal | 9082 | 0 | sentence_chunk | μ€μμ€, μ±κ°ν¬λ₯΄, λ―Έκ΅μμλ λͺ¨λ κΈμ΅λ²μ μμ λ€λ£¨κ³ μλ μμ° λΆλ₯ μ ν κ²°κ³Όμ λ°λΌ | 9082 | 1 | sentence_chunk | κ³ΌμΈμ μ·¨κΈ λ΄μ©μ μ§μ μ°κ²°νλ λ²μ²΄κ³μ ν΄μ λ° μ μ©μ μ κ·Ό λ°©μμ μ±ννκ³ μλ€. | {} | {} |
pos-19678 | 1 | positive | sentence_translation | 9082 | null | sentence | μ€μμ€, μ±κ°ν¬λ₯΄, λ―Έκ΅μμλ λͺ¨λ κΈμ΅λ²μ μμ λ€λ£¨κ³ μλ μμ° λΆλ₯ μ ν κ²°κ³Όμ λ°λΌ κ³ΌμΈμ μ·¨κΈ λ΄μ©μ μ§μ μ°κ²°νλ λ²μ²΄κ³μ ν΄μ λ° μ μ©μ μ κ·Ό λ°©μμ μ±ννκ³ μλ€. | 9082 | null | translation | In Switzerland, Singapore, and the United States, they all adopt a systematic approach to legal interpretation and application that directly links the treatment of taxation to the results of asset classification types covered by financial legislation. | {} | {} |
pos-19679 | 1 | positive | translation_chunk_internal | 9082 | 0 | translation_chunk | In Switzerland, Singapore, and the United States, they all adopt a systematic approach to legal interpretation and application | 9082 | 1 | translation_chunk | that directly links the treatment of taxation to the results of asset classification types covered by financial legislation. | {} | {} |
pos-19680 | 1 | positive | sentence_translation | 9083 | null | sentence | μ€λ‘ μ§ μ‘°μΈννΌλ§μ λͺ©μ μΌλ‘ 곡μ°ν μ 3μλ₯Ό λμ¬λ€μ¬ κ±°λλ₯Ό ꡬμ±ν κ²½μ°λ‘ νμ λ κ²μ΄μλ€. | 9083 | null | translation | It was limited to cases in which a transaction was formed by attracting a third party only for the purpose of tax avoidance. | {} | {} |
pos-19681 | 1 | positive | sentence_translation | 9084 | null | sentence | μ‘°μΈλ₯Ό μ μΈνκ³ λ λ©μΈμμ κ²½μ μ μ§μλ₯Ό λ³κ²½μν€μ§ μλ κ±°λμ λν΄μλ μ‘°μΈννμ΄ λ°°μ λλ€λ μ΄λ‘ μ΄λ€. | 9084 | null | translation | The theory is that tax benefits are excluded for transactions that do not change the economic status of taxpayers except for taxes. | {} | {} |
pos-19682 | 1 | positive | sentence_chunk_internal | 9085 | 0 | sentence_chunk | μ‘°μΈννΌκ±°λλ ν΄λΉκ±°λλ‘λΆν° ν©λ¦¬μ μΌλ‘ κΈ°λλλ μΈμ μλμ΄ ν΄λΉ κ±°λλ‘λΆν° | 9085 | 1 | sentence_chunk | ν©λ¦¬μ μΌλ‘ κΈ°λλλ μμ‘°μΈννμ λΉν΄ μλ―Έκ° μλ κ±°λλ₯Ό μλ―Ένλ€. | {} | {} |
pos-19683 | 1 | positive | sentence_translation | 9085 | null | sentence | μ‘°μΈννΌκ±°λλ ν΄λΉκ±°λλ‘λΆν° ν©λ¦¬μ μΌλ‘ κΈ°λλλ μΈμ μλμ΄ ν΄λΉ κ±°λλ‘λΆν° ν©λ¦¬μ μΌλ‘ κΈ°λλλ μμ‘°μΈννμ λΉν΄ μλ―Έκ° μλ κ±°λλ₯Ό μλ―Ένλ€. | 9085 | null | translation | A tax avoidance transaction refers to a transaction in which the pre-tax income reasonably expected from the transaction is meaningless compared to the net tax benefits reasonably expected from the transaction. | {} | {} |
pos-19684 | 1 | positive | translation_chunk_internal | 9085 | 0 | translation_chunk | A tax avoidance transaction refers to a transaction in which the pre-tax income reasonably expected from | 9085 | 1 | translation_chunk | the transaction is meaningless compared to the net tax benefits reasonably expected from the transaction. | {} | {} |
pos-19685 | 1 | positive | sentence_translation | 9086 | null | sentence | μ΄λ¬ν ꡬλΆκΈ°μ€μ ν λλ‘ κ΅λ΄μ νν μκΈν΅ν©κ΄λ¦¬μ κ΄ ν κ·μ μΌλ‘λΆν° μκΈν΅ν©κ΄λ¦¬μ λν κ³ΌμΈκΈ°μ€μ λ§λ ¨νκΈ° μν κ°μ λ°©μμ μ μνμλ€. | 9086 | null | translation | Based on these classification standards, improvement measures were proposed to establish taxation standards for integrated fund management from the current regulations on integrated fund management in Korea. | {} | {} |
pos-19686 | 1 | positive | translation_chunk_internal | 9086 | 0 | translation_chunk | Based on these classification standards, improvement measures were proposed to establish taxation standards | 9086 | 1 | translation_chunk | for integrated fund management from the current regulations on integrated fund management in Korea. | {} | {} |
pos-19687 | 1 | positive | sentence_translation | 9087 | null | sentence | μ΄μ λν λμμ ν λ°©λ²μΌλ‘ λ€κ΅μ κΈ°μ
μ νΉμ κ΄κ³μ¬μ μκΈμ νΉμ κ³μ’ λ λ κ΄κ³μ¬μ μ§μ€μν€λ μκΈν΅ν©κ΄λ¦¬λ‘μ μ νμ μ ννκ³ μλ€. | 9087 | null | translation | As a way of responding to this, multinational corporations are choosing to shift to integrated fund management, which concentrates the funds of special affiliates on specific accounts or affiliates. | {} | {} |
pos-19688 | 1 | positive | translation_chunk_internal | 9087 | 0 | translation_chunk | As a way of responding to this, multinational corporations are choosing to shift to integrated fund | 9087 | 1 | translation_chunk | management, which concentrates the funds of special affiliates on specific accounts or affiliates. | {} | {} |
pos-19689 | 1 | positive | sentence_translation | 9088 | null | sentence | μ‘λ©΄μ΄μμ ν μΈμ‘μ΄ λ°μνμ§ μκΈ° λλ¬Έμ ν¬μμ κ°μ΄ μ¦κΆμ¬μκ² μ±κΆμ μ€λ맀λνλ κ²½μ°μλ μ΄μμλμΌ λ‘ μμ²μ§μλμ§ μλλ€. | 9088 | null | translation | Because par value interest and discount amount are not generated, interest income is not withheld, even if Investor A sells bonds to securities firms in the middle. | {} | {} |
pos-19690 | 1 | positive | translation_chunk_internal | 9088 | 0 | translation_chunk | Because par value interest and discount amount are not generated, interest income | 9088 | 1 | translation_chunk | is not withheld, even if Investor A sells bonds to securities firms in the middle. | {} | {} |
pos-19691 | 1 | positive | sentence_chunk_internal | 9089 | 0 | sentence_chunk | ν¬μμ μμ΄ μ€λμ 맀κ°νμ§ μκ³ λ§κΈ° κΉμ§ 보μ νλ κ²½μ°μλ λ§κΈ°μμλ 1μ΅ | 9089 | 1 | sentence_chunk | μμ΄ λκΈ° λλ¬Έμ 4μ²λ§ μμ μνμ΄μ΅μ΄ λ°μνμ§λ§ μ΄μμλμΌλ‘ κ³ΌμΈλ μ§ μλλ€. | {} | {} |
pos-19692 | 1 | positive | sentence_translation | 9089 | null | sentence | ν¬μμ μμ΄ μ€λμ 맀κ°νμ§ μκ³ λ§κΈ° κΉμ§ 보μ νλ κ²½μ°μλ λ§κΈ°μμλ 1μ΅ μμ΄ λκΈ° λλ¬Έμ 4μ²λ§ μμ μνμ΄μ΅μ΄ λ°μνμ§λ§ μ΄μμλμΌλ‘ κ³ΌμΈλ μ§ μλλ€. | 9089 | null | translation | If Investor B does not sell it in the middle and holds it until maturity, it will be KRW 100 million at maturity, resulting in a repayment profit of KRW 40 million, but it is not taxed as interest income. | {} | {} |
pos-19693 | 1 | positive | translation_chunk_internal | 9089 | 0 | translation_chunk | If Investor B does not sell it in the middle and holds it until maturity, it will be KRW 100 million | 9089 | 1 | translation_chunk | at maturity, resulting in a repayment profit of KRW 40 million, but it is not taxed as interest income. | {} | {} |
pos-19694 | 1 | positive | sentence_chunk_internal | 9090 | 0 | sentence_chunk | νΉν, κΈμ΅μλμ΄ λμ κ³ μ‘μμ°κ°μ κ²½μ°μλ νκ΅μ±κΆ 맀μ
μ ν΅ν μ΄μ΅μ κΈμ΅μλμ’
ν©κ³ΌμΈλμμ ν΄λΉλμ§ | 9090 | 1 | sentence_chunk | μμ λ€λ₯Έ μ±κΆ λ±μ λΉν΄ λμ μΈνμμ΅λ₯ μ μ»μ μ μμ΄ νκ΅μ±κΆμ μ κ·Ήμ μΌλ‘ 맀μ
ν κ²μΌλ‘ 보μΈλ€. | {} | {} |
pos-19695 | 1 | positive | sentence_translation | 9090 | null | sentence | νΉν, κΈμ΅μλμ΄ λμ κ³ μ‘μμ°κ°μ κ²½μ°μλ νκ΅μ±κΆ 맀μ
μ ν΅ν μ΄μ΅μ κΈμ΅μλμ’
ν©κ³ΌμΈλμμ ν΄λΉλμ§ μμ λ€λ₯Έ μ±κΆ λ±μ λΉν΄ λμ μΈνμμ΅λ₯ μ μ»μ μ μμ΄ νκ΅μ±κΆμ μ κ·Ήμ μΌλ‘ 맀μ
ν κ²μΌλ‘ 보μΈλ€. | 9090 | null | translation | In particular, high-value assets with high financial income seem to have actively purchased Pangyo bonds as profits from the purchase of Pangyo bonds are not subject to comprehensive financial income taxation, so they can earn higher after-tax returns than other bonds. | {} | {} |
pos-19696 | 1 | positive | translation_chunk_internal | 9090 | 0 | translation_chunk | In particular, high-value assets with high financial income seem to have actively purchased Pangyo bonds as profits from the purchase | 9090 | 1 | translation_chunk | of Pangyo bonds are not subject to comprehensive financial income taxation, so they can earn higher after-tax returns than other bonds. | {} | {} |
pos-19697 | 1 | positive | sentence_chunk_internal | 9091 | 0 | sentence_chunk | λμ£Όμ£Όκ° λ°λ λ°°λΉμλκ³Ό λμ£Όμ£Ό μ΄μΈμ μ£Όμ£Όκ° λΉμμ₯λ²μΈ μ£ΌμμΌλ‘λΆν° λ°λ λ°°λΉμλμ μ’
ν©κ³ΌμΈ | 9091 | 1 | sentence_chunk | νκ³ , λμ£Όμ£Ό μ΄μΈμ μ£Όμ£Όκ° μμ₯λ²μΈ μ£ΌμμΌλ‘λΆν° λ°λ λ°°λΉμλκ³Ό μ£Όμ μλμλμ λΆλ¦¬κ³ΌμΈ νλ€. | {} | {} |
pos-19698 | 1 | positive | sentence_translation | 9091 | null | sentence | λμ£Όμ£Όκ° λ°λ λ°°λΉμλκ³Ό λμ£Όμ£Ό μ΄μΈμ μ£Όμ£Όκ° λΉμμ₯λ²μΈ μ£ΌμμΌλ‘λΆν° λ°λ λ°°λΉμλμ μ’
ν©κ³ΌμΈ νκ³ , λμ£Όμ£Ό μ΄μΈμ μ£Όμ£Όκ° μμ₯λ²μΈ μ£ΌμμΌλ‘λΆν° λ°λ λ°°λΉμλκ³Ό μ£Όμ μλμλμ λΆλ¦¬κ³ΌμΈ νλ€. | 9091 | null | translation | Dividend income received by majority shareholders and dividend income received by shareholders other than majority shareholders from stocks of unlisted corporations are subject to comprehensive taxation, while dividend income and stock transfer income received by shareholders other than majority shareholders from stock... | {} | {} |
pos-19699 | 1 | positive | translation_chunk_internal | 9091 | 0 | translation_chunk | Dividend income received by majority shareholders and dividend income received by shareholders other than majority shareholders | 9091 | 1 | translation_chunk | from stocks of unlisted corporations are subject to comprehensive taxation, while dividend income and stock transfer income | {} | {} |
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