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-19700 | 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 | 2 | translation_chunk | received by shareholders other than majority shareholders from stocks of listed corporations are subject to separate taxation. | {} | {} |
pos-19701 | 1 | positive | translation_chunk_internal | 9091 | 1 | translation_chunk | from stocks of unlisted corporations are subject to comprehensive taxation, while dividend income and stock transfer income | 9091 | 2 | translation_chunk | received by shareholders other than majority shareholders from stocks of listed corporations are subject to separate taxation. | {} | {} |
pos-19702 | 1 | positive | sentence_translation | 9092 | null | sentence | 독일의 경우 주식의 배당소득과 양도소득을 모두 자본소득으로 분류하여 단일세율로 분리과세 한다. | 9092 | null | translation | In Germany, both dividend and transfer income from stocks are categorized as capital income and subject to separate taxation at a flat tax rate. | {} | {} |
pos-19703 | 1 | positive | sentence_chunk_internal | 9093 | 0 | sentence_chunk | 우리나라의 경우 주식의 배당소득은 기준금액 이하 소득은 분리과세, 기준 9 음영으로 | 9093 | 1 | sentence_chunk | 구분된 부분은 주식의 배당소득과 양도소득에 대한 과세상 취급이 동일함을 의미한다. | {} | {} |
pos-19704 | 1 | positive | sentence_translation | 9093 | null | sentence | 우리나라의 경우 주식의 배당소득은 기준금액 이하 소득은 분리과세, 기준 9 음영으로 구분된 부분은 주식의 배당소득과 양도소득에 대한 과세상 취급이 동일함을 의미한다. | 9093 | null | translation | In Korea, dividend income from stocks is subject to separate taxation for income below the base amount, while the portion divided into the base 9 shade indicates that the taxation treatment for dividend income and capital gains from stocks is the same. | {} | {} |
pos-19705 | 1 | positive | translation_chunk_internal | 9093 | 0 | translation_chunk | In Korea, dividend income from stocks is subject to separate taxation for income below the base amount, while the portion divided | 9093 | 1 | translation_chunk | into the base 9 shade indicates that the taxation treatment for dividend income and capital gains from stocks is the same. | {} | {} |
pos-19706 | 1 | positive | sentence_chunk_internal | 9094 | 0 | sentence_chunk | 일본의 경우 주식의 배당소득은 대주주가 받는 배당소득과 대주주 이외의 주주가 받는 배당소득으로 | 9094 | 1 | sentence_chunk | 나누고, 대주주 이외의 주주가 받는 배당소득은 상장법인 주식분과 비상장법인 주식분으로 나눈다. | {} | {} |
pos-19707 | 1 | positive | sentence_translation | 9094 | null | sentence | 일본의 경우 주식의 배당소득은 대주주가 받는 배당소득과 대주주 이외의 주주가 받는 배당소득으로 나누고, 대주주 이외의 주주가 받는 배당소득은 상장법인 주식분과 비상장법인 주식분으로 나눈다. | 9094 | null | translation | In Japan, dividend income from stocks is divided into two categories, with one being dividend income received by major shareholders and the other being dividend income received by shareholders other than major shareholders, further categorized into shares of listed corporations and shares of unlisted corporations. | {} | {} |
pos-19708 | 1 | positive | translation_chunk_internal | 9094 | 0 | translation_chunk | In Japan, dividend income from stocks is divided into two categories, with one being dividend income received by major shareholders and the other being dividend | 9094 | 1 | translation_chunk | income received by shareholders other than major shareholders, further categorized into shares of listed corporations and shares of unlisted corporations. | {} | {} |
pos-19709 | 1 | positive | sentence_translation | 9095 | null | sentence | 탁의 대상이 되는 전제범죄를 어떻게 정할 것인가의 문제로 귀착된다고 볼 수 있다. | 9095 | null | translation | It can be seen that it results in a question of how to determine the predicate crime subject to the consignment. | {} | {} |
pos-19710 | 1 | positive | sentence_chunk_internal | 9096 | 0 | sentence_chunk | 특히 동법 제8조 규정의 경우 ‘사기나 그 밖의 부정한 행 위’로써 조세를 포탈하거나 조세의 | 9096 | 1 | sentence_chunk | 공제를 받은 경우는 대상에서 제외하고, 일정 금액 이상의 부정환급만을 전제범죄로 규정하고 있다. | {} | {} |
pos-19711 | 1 | positive | sentence_translation | 9096 | null | sentence | 특히 동법 제8조 규정의 경우 ‘사기나 그 밖의 부정한 행 위’로써 조세를 포탈하거나 조세의 공제를 받은 경우는 대상에서 제외하고, 일정 금액 이상의 부정환급만을 전제범죄로 규정하고 있다. | 9096 | null | translation | In particular, in the case of Article 8 of the same Act, only an illegal refund of a certain amount or more is presupposed, excluding those who evade taxes or receive tax deductions because of "fraud or other illegal acts." | {} | {} |
pos-19712 | 1 | positive | translation_chunk_internal | 9096 | 0 | translation_chunk | In particular, in the case of Article 8 of the same Act, only an illegal refund of a certain amount or more is | 9096 | 1 | translation_chunk | presupposed, excluding those who evade taxes or receive tax deductions because of "fraud or other illegal acts." | {} | {} |
pos-19713 | 1 | positive | sentence_translation | 9097 | null | sentence | 포탈․면탈하거나 감면․환급받은 세액이 2억 원이상인 경우에는 무기 또는 5년 이상의 징역에 처한다. | 9097 | null | translation | In the case where the amount of tax evaded, acquitted, or reduced or refunded is more than KRW 200 million, the person shall be punished by imprisonment for life or at least 5 years. | {} | {} |
pos-19714 | 1 | positive | translation_chunk_internal | 9097 | 0 | translation_chunk | In the case where the amount of tax evaded, acquitted, or reduced or refunded is more than | 9097 | 1 | translation_chunk | KRW 200 million, the person shall be punished by imprisonment for life or at least 5 years. | {} | {} |
pos-19715 | 1 | positive | sentence_chunk_internal | 9098 | 0 | sentence_chunk | 왜냐 하면 대주주는 주식대차계약을 언제든지 해지가능하고 대차기간 중 발생한 | 9098 | 1 | sentence_chunk | 배당 금을 반환받을 수 있어 대차주식에 대한 실질적인 소유권이 있기 때문이다. | {} | {} |
pos-19716 | 1 | positive | sentence_translation | 9098 | null | sentence | 왜냐 하면 대주주는 주식대차계약을 언제든지 해지가능하고 대차기간 중 발생한 배당 금을 반환받을 수 있어 대차주식에 대한 실질적인 소유권이 있기 때문이다. | 9098 | null | translation | This is because major shareholders can terminate the stock loan contract at any time and receive a return of dividends generated during the loan period, so they have substantial ownership of the loan stock. | {} | {} |
pos-19717 | 1 | positive | translation_chunk_internal | 9098 | 0 | translation_chunk | This is because major shareholders can terminate the stock loan contract at any time and receive a return | 9098 | 1 | translation_chunk | of dividends generated during the loan period, so they have substantial ownership of the loan stock. | {} | {} |
pos-19718 | 1 | positive | sentence_chunk_internal | 9099 | 0 | sentence_chunk | 즉, 민법상 소유권은 이전되었으나 실질적인 소유권은 대여자가 가지고 있으므로 소 득세법상 ‘양도’가 | 9099 | 1 | sentence_chunk | 된 것은 아니므로 주식 보유에 따른 양도소득세 대주주 판정기 준은 민법과 달리 해석되어야 할 것이다. | {} | {} |
pos-19719 | 1 | positive | sentence_translation | 9099 | null | sentence | 즉, 민법상 소유권은 이전되었으나 실질적인 소유권은 대여자가 가지고 있으므로 소 득세법상 ‘양도’가 된 것은 아니므로 주식 보유에 따른 양도소득세 대주주 판정기 준은 민법과 달리 해석되어야 할 것이다. | 9099 | null | translation | In other words, ownership was transferred under the Civil Act, but the actual ownership was held by the lender and had not been "transferred" under the income tax law, so the criteria for determining the majority shareholder of capital gains tax based on stock holdings should be interpreted differently from the Civil A... | {} | {} |
pos-19720 | 1 | positive | translation_chunk_internal | 9099 | 0 | translation_chunk | In other words, ownership was transferred under the Civil Act, but the actual ownership was held by the lender | 9099 | 1 | translation_chunk | and had not been "transferred" under the income tax law, so the criteria for determining the majority | {} | {} |
pos-19721 | 1 | positive | translation_chunk_internal | 9099 | 0 | translation_chunk | In other words, ownership was transferred under the Civil Act, but the actual ownership was held by the lender | 9099 | 2 | translation_chunk | shareholder of capital gains tax based on stock holdings should be interpreted differently from the Civil Act. | {} | {} |
pos-19722 | 1 | positive | translation_chunk_internal | 9099 | 1 | translation_chunk | and had not been "transferred" under the income tax law, so the criteria for determining the majority | 9099 | 2 | translation_chunk | shareholder of capital gains tax based on stock holdings should be interpreted differently from the Civil Act. | {} | {} |
pos-19723 | 1 | positive | sentence_translation | 9100 | null | sentence | 요구하는 관련 조치의 모니터링 준수를 위해 유효한 시스템을 허가 또는 등록하고 적용하도록 보장하여야 한다는 내용을 포함하고 있다. | 9100 | null | translation | It includes the requirement to ensure that a valid system is licensed or registered and applied for compliance with the monitoring of the required relevant measures. | {} | {} |
pos-19724 | 1 | positive | translation_chunk_internal | 9100 | 0 | translation_chunk | It includes the requirement to ensure that a valid system is licensed or registered | 9100 | 1 | translation_chunk | and applied for compliance with the monitoring of the required relevant measures. | {} | {} |
pos-19725 | 1 | positive | sentence_translation | 9101 | null | sentence | 이에 따라, 송금인의 이름, 계좌번호, 주소나 주민번호, 이용자식별보호 또는 생년월일 및 출생지와 수취인의 성명과 계좌 번호가 요구된다. | 9101 | null | translation | Accordingly, the sender's name, account number, address or resident number, user identification protection or date of birth, birth place, and recipient's name and account number are required. | {} | {} |
pos-19726 | 1 | positive | translation_chunk_internal | 9101 | 0 | translation_chunk | Accordingly, the sender's name, account number, address or resident number, user identification | 9101 | 1 | translation_chunk | protection or date of birth, birth place, and recipient's name and account number are required. | {} | {} |
pos-19727 | 1 | positive | sentence_chunk_internal | 9102 | 0 | sentence_chunk | 특히, 제3차 라운 드에서는 테러자금조달과 관련하여 앞서 소개한 9개의 특별권고사항 이행여부와 | 9102 | 1 | sentence_chunk | 적 용범죄와 대상을 확대하고 금융정보분석원과 감독기관의 설치 의무화 여부를 판단하 였다. | {} | {} |
pos-19728 | 1 | positive | sentence_translation | 9102 | null | sentence | 특히, 제3차 라운 드에서는 테러자금조달과 관련하여 앞서 소개한 9개의 특별권고사항 이행여부와 적 용범죄와 대상을 확대하고 금융정보분석원과 감독기관의 설치 의무화 여부를 판단하 였다. | 9102 | null | translation | In particular, the third round determined whether to implement the nine special recommendations introduced earlier on terrorist financing, expand applicable crimes and targets, and mandate the establishment of the Financial Intelligence Unit and supervisory authority. | {} | {} |
pos-19729 | 1 | positive | translation_chunk_internal | 9102 | 0 | translation_chunk | In particular, the third round determined whether to implement the nine special recommendations introduced earlier on terrorist financing, | 9102 | 1 | translation_chunk | expand applicable crimes and targets, and mandate the establishment of the Financial Intelligence Unit and supervisory authority. | {} | {} |
pos-19730 | 1 | positive | sentence_chunk_internal | 9103 | 0 | sentence_chunk | 조세범죄의 자금세탁 전제범죄화 문제 자금세탁은 일반적으로 범죄실행을 통하여 직ㆍ간접적으로 발생하거나 또는 취 득한 재산인 범죄수익(proceeds | 9103 | 1 | sentence_chunk | of crime)을 그 대상으로 하는 데, 그 범죄수익이 어떠한 범죄를 통하여 발생ㆍ취득한 것이어야 하느냐가 문제로 된다.72) 즉 자금세 | {} | {} |
pos-19731 | 1 | positive | sentence_translation | 9103 | null | sentence | 조세범죄의 자금세탁 전제범죄화 문제 자금세탁은 일반적으로 범죄실행을 통하여 직ㆍ간접적으로 발생하거나 또는 취 득한 재산인 범죄수익(proceeds of crime)을 그 대상으로 하는 데, 그 범죄수익이 어떠한 범죄를 통하여 발생ㆍ취득한 것이어야 하느냐가 문제로 된다.72) 즉 자금세 | 9103 | null | translation | The subject of money laundering is generally procedures of crime, which is a property that occurs directly or indirectly or is acquired through the execution of a crime, and the question is, which crime should be generated or acquired through which crime.72) That is, the money tax | {} | {} |
pos-19732 | 1 | positive | translation_chunk_internal | 9103 | 0 | translation_chunk | The subject of money laundering is generally procedures of crime, which is a property that occurs directly or indirectly or is acquired through | 9103 | 1 | translation_chunk | the execution of a crime, and the question is, which crime should be generated or acquired through which crime.72) That is, the money tax | {} | {} |
pos-19733 | 1 | positive | sentence_translation | 9104 | null | sentence | 독일 입법례의 세제중립성 독일은 주식의 배당소득과 양도소득 모두를 자본소득으로 분류하여 과세상 거의 동일하게 취급한다. | 9104 | null | translation | Germany's tax neutrality in legislation classifies both dividend income and capital gains from stocks as capital income, resulting in almost identical treatment for taxation purposes. | {} | {} |
pos-19734 | 1 | positive | translation_chunk_internal | 9104 | 0 | translation_chunk | Germany's tax neutrality in legislation classifies both dividend income and capital gains | 9104 | 1 | translation_chunk | from stocks as capital income, resulting in almost identical treatment for taxation purposes. | {} | {} |
pos-19735 | 1 | positive | sentence_chunk_internal | 9105 | 0 | sentence_chunk | 양도소득 간 세제중립성 6 선형누진구조를 예를 들어 설명하자면, 최저 14%의 | 9105 | 1 | sentence_chunk | 세율에서부터 시작하여 최고 42%의 세율까지 누진세율이 점진적으로 적용되는 구조이다. | {} | {} |
pos-19736 | 1 | positive | sentence_translation | 9105 | null | sentence | 양도소득 간 세제중립성 6 선형누진구조를 예를 들어 설명하자면, 최저 14%의 세율에서부터 시작하여 최고 42%의 세율까지 누진세율이 점진적으로 적용되는 구조이다. | 9105 | null | translation | When explaining the tax neutrality between capital gains using the example of the 6 linear progressive structure, it refers to a structure where the progressive tax rate is gradually applied from a minimum tax rate of 14% to a maximum tax rate of 42%. | {} | {} |
pos-19737 | 1 | positive | translation_chunk_internal | 9105 | 0 | translation_chunk | When explaining the tax neutrality between capital gains using the example of the 6 linear progressive structure, it refers to | 9105 | 1 | translation_chunk | a structure where the progressive tax rate is gradually applied from a minimum tax rate of 14% to a maximum tax rate of 42%. | {} | {} |
pos-19738 | 1 | positive | sentence_translation | 9106 | null | sentence | 자본소득에 대한 소득금액을 계산함에 있어서 일괄 필요경비를 공제하고, 원칙적으로 25%의 단일세율로 분리과세 한다. | 9106 | null | translation | In the calculation of income on capital gains, collective necessary expenses are deducted, and a separate taxation system is applied with a single tax rate of 25% as a general principle. | {} | {} |
pos-19739 | 1 | positive | translation_chunk_internal | 9106 | 0 | translation_chunk | In the calculation of income on capital gains, collective necessary expenses are deducted, and | 9106 | 1 | translation_chunk | a separate taxation system is applied with a single tax rate of 25% as a general principle. | {} | {} |
pos-19740 | 1 | positive | sentence_translation | 9107 | null | sentence | 물론 손 금은 당해 사업연도에 발생된 총비용을 산입해서 반영하게 된다. | 9107 | null | translation | Naturally, deductible expenses are reflected by including the total cost incurred in the relevant business year. | {} | {} |
pos-19741 | 1 | positive | sentence_translation | 9108 | null | sentence | 이와 같이 자금세탁방지관련 법률에서 탈세 등 조세범죄를 중대범죄로 보고 있지 않는 실정이다. | 9108 | null | translation | As such, tax crimes such as tax evasion are not regarded as serious crimes in the anti-money laundering law. | {} | {} |
pos-19742 | 1 | positive | sentence_chunk_internal | 9109 | 0 | sentence_chunk | 자금세탁 조세범죄의 국제적 동향과 그 전제범죄에 관한 연구/정환만․김병일∙341 그 대상에 | 9109 | 1 | sentence_chunk | 포함시키지도 않음으로써 자금세탁방지제도상의 사법제도상의 문제점 을 여실히 드러내고 있다. | {} | {} |
pos-19743 | 1 | positive | sentence_translation | 9109 | null | sentence | 자금세탁 조세범죄의 국제적 동향과 그 전제범죄에 관한 연구/정환만․김병일∙341 그 대상에 포함시키지도 않음으로써 자금세탁방지제도상의 사법제도상의 문제점 을 여실히 드러내고 있다. | 9109 | null | translation | International Trends in Money Laundering Tax Crimes and Research on the Precondition Crimes / Jeong Hwan-man, Kim Byeong-il∙341: By not including them in the subject, the problems of the judicial system under the anti-money laundering system are clearly revealed. | {} | {} |
pos-19744 | 1 | positive | translation_chunk_internal | 9109 | 0 | translation_chunk | International Trends in Money Laundering Tax Crimes and Research on the Precondition Crimes / Jeong Hwan-man, Kim Byeong-il∙341: By | 9109 | 1 | translation_chunk | not including them in the subject, the problems of the judicial system under the anti-money laundering system are clearly revealed. | {} | {} |
pos-19745 | 1 | positive | sentence_translation | 9110 | null | sentence | 포괄금융 소득 도입 후 종합과세 하는 방안은 종합과세 시 통상적으로 야기되는 결집효과 및 과세이연을 위한 동결효과 문제가 발생할 수밖에 없다. | 9110 | null | translation | The comprehensive taxation plan after the introduction of comprehensive financial income inevitably raises the problem of the consolidation effect that is usually caused by comprehensive taxation and the freezing effect for taxation delay. | {} | {} |
pos-19746 | 1 | positive | translation_chunk_internal | 9110 | 0 | translation_chunk | The comprehensive taxation plan after the introduction of comprehensive financial income inevitably raises the problem | 9110 | 1 | translation_chunk | of the consolidation effect that is usually caused by comprehensive taxation and the freezing effect for taxation delay. | {} | {} |
pos-19747 | 1 | positive | sentence_chunk_internal | 9111 | 0 | sentence_chunk | 포괄금융소득 도입 후 분류과세 하는 방안에 비하여 새로운 제도를 시행하는 초기에 납세의무자들이 | 9111 | 1 | sentence_chunk | 겪을 혼란을 줄일 수 있고 종합 과세의 이점인 수직적 공평성을 제고할 수 있다는 장점이 있다. | {} | {} |
pos-19748 | 1 | positive | sentence_translation | 9111 | null | sentence | 포괄금융소득 도입 후 분류과세 하는 방안에 비하여 새로운 제도를 시행하는 초기에 납세의무자들이 겪을 혼란을 줄일 수 있고 종합 과세의 이점인 수직적 공평성을 제고할 수 있다는 장점이 있다. | 9111 | null | translation | Compared to the classification taxation plan after the introduction of comprehensive financial income, it has the advantage of reducing confusion experienced by taxpayers in the early stages of implementing the new system and enhancing vertical fairness, an advantage of comprehensive taxation. | {} | {} |
pos-19749 | 1 | positive | translation_chunk_internal | 9111 | 0 | translation_chunk | Compared to the classification taxation plan after the introduction of comprehensive financial income, it has the advantage of reducing confusion | 9111 | 1 | translation_chunk | experienced by taxpayers in the early stages of implementing the new system and enhancing vertical fairness, an advantage of comprehensive taxation. | {} | {} |
pos-19750 | 1 | positive | sentence_chunk_internal | 9112 | 0 | sentence_chunk | 포괄금융소득에 대하여 종합과세 하려면 포괄금융소득을 장기 포괄금융소득, 기준금액 | 9112 | 1 | sentence_chunk | 이내 포괄금융소득, 기준금액 초과 포괄금융소득으로 3개의 그룹으로 구분하여야 한다. | {} | {} |
pos-19751 | 1 | positive | sentence_translation | 9112 | null | sentence | 포괄금융소득에 대하여 종합과세 하려면 포괄금융소득을 장기 포괄금융소득, 기준금액 이내 포괄금융소득, 기준금액 초과 포괄금융소득으로 3개의 그룹으로 구분하여야 한다. | 9112 | null | translation | To impose a general taxation on the comprehensive financial income, comprehensive financial income should be divided into three groups: long-term comprehensive financial income, comprehensive financial income within the standard amount, and comprehensive financial income exceeding the standard amount. | {} | {} |
pos-19752 | 1 | positive | translation_chunk_internal | 9112 | 0 | translation_chunk | To impose a general taxation on the comprehensive financial income, comprehensive financial income should be divided into three groups: long-term | 9112 | 1 | translation_chunk | comprehensive financial income, comprehensive financial income within the standard amount, and comprehensive financial income exceeding the standard amount. | {} | {} |
pos-19753 | 1 | positive | sentence_chunk_internal | 9113 | 0 | sentence_chunk | 포괄금융소득에 대하여 일괄적으로 20%의 세율을 적용하여 분류과세 하는 경우 영세한 납세의무자에게는 과도한 | 9113 | 1 | sentence_chunk | 세부담을 줄 수 있다는 점을 고려하여, 납세의무자의 선택으로 종합과세를 적용할 수 있도록 하는 방안을 제시하였다. | {} | {} |
pos-19754 | 1 | positive | sentence_translation | 9113 | null | sentence | 포괄금융소득에 대하여 일괄적으로 20%의 세율을 적용하여 분류과세 하는 경우 영세한 납세의무자에게는 과도한 세부담을 줄 수 있다는 점을 고려하여, 납세의무자의 선택으로 종합과세를 적용할 수 있도록 하는 방안을 제시하였다. | 9113 | null | translation | A proposal has been made to allow taxpayers to choose comprehensive taxation, taking into account the possibility of imposing excessive tax burdens on small taxpayers when classifying and taxing inclusive financial income with a uniform 20% tax rate. | {} | {} |
pos-19755 | 1 | positive | translation_chunk_internal | 9113 | 0 | translation_chunk | A proposal has been made to allow taxpayers to choose comprehensive taxation, taking into account the possibility of imposing | 9113 | 1 | translation_chunk | excessive tax burdens on small taxpayers when classifying and taxing inclusive financial income with a uniform 20% tax rate. | {} | {} |
pos-19756 | 1 | positive | sentence_translation | 9114 | null | sentence | 포괄금융소득에 대하여는 기존에 주식의 양도 소득에 대하여 일반적으로 적용하던 세율인 20%의 세율을 적용한다. | 9114 | null | translation | For comprehensive financial income, the tax rate of 20%, which is commonly applied to capital gains from stocks, is applied. | {} | {} |
pos-19757 | 1 | positive | sentence_chunk_internal | 9115 | 0 | sentence_chunk | 포괄금융소득에 대하여 과세표준 구간별 기본세율을 적용하는과 달리 포괄금융소득에 대하여 하나의 세율만을 적용하므로 | 9115 | 1 | sentence_chunk | 과세체계를 가장 단순화할 수 있으므로 납세자의 납세협력비용과 과세당국의 과세행정비용을 최소화할 수 있는 방안이다. | {} | {} |
pos-19758 | 1 | positive | sentence_translation | 9115 | null | sentence | 포괄금융소득에 대하여 과세표준 구간별 기본세율을 적용하는과 달리 포괄금융소득에 대하여 하나의 세율만을 적용하므로 과세체계를 가장 단순화할 수 있으므로 납세자의 납세협력비용과 과세당국의 과세행정비용을 최소화할 수 있는 방안이다. | 9115 | null | translation | Unlike applying the basic tax rate for each tax standard section to comprehensive financial income, only one tax rate is applied to comprehensive financial income, which can simplify the taxation system the most, thereby minimizing the taxpayer's tax cooperation cost and the tax administration cost of the tax authoriti... | {} | {} |
pos-19759 | 1 | positive | translation_chunk_internal | 9115 | 0 | translation_chunk | Unlike applying the basic tax rate for each tax standard section to comprehensive financial income, only one | 9115 | 1 | translation_chunk | tax rate is applied to comprehensive financial income, which can simplify the taxation system the most, | {} | {} |
pos-19760 | 1 | positive | translation_chunk_internal | 9115 | 0 | translation_chunk | Unlike applying the basic tax rate for each tax standard section to comprehensive financial income, only one | 9115 | 2 | translation_chunk | thereby minimizing the taxpayer's tax cooperation cost and the tax administration cost of the tax authorities. | {} | {} |
pos-19761 | 1 | positive | translation_chunk_internal | 9115 | 1 | translation_chunk | tax rate is applied to comprehensive financial income, which can simplify the taxation system the most, | 9115 | 2 | translation_chunk | thereby minimizing the taxpayer's tax cooperation cost and the tax administration cost of the tax authorities. | {} | {} |
pos-19762 | 1 | positive | sentence_chunk_internal | 9116 | 0 | sentence_chunk | 포괄금융소득은 일반적으로 저소득자보다는 고소득자에게 주로 발생하는 소득임에도 불구하고 단일의 낮은 세율을 적용함으로써 과세표준 단계별 | 9116 | 1 | sentence_chunk | 누진세율을 적용하는 경우에 비하여 담세 능력이 높은 고소득자의 세부담을 줄여준다는 측면에서 수직적 공평성이 저해된다는 단점이 존재한다. | {} | {} |
pos-19763 | 1 | positive | sentence_translation | 9116 | null | sentence | 포괄금융소득은 일반적으로 저소득자보다는 고소득자에게 주로 발생하는 소득임에도 불구하고 단일의 낮은 세율을 적용함으로써 과세표준 단계별 누진세율을 적용하는 경우에 비하여 담세 능력이 높은 고소득자의 세부담을 줄여준다는 측면에서 수직적 공평성이 저해된다는 단점이 존재한다. | 9116 | null | translation | Although comprehensive financial income is generally an income mainly generated by high-income earners rather than low-income earners, there is a disadvantage in that vertical fairness is undermined in that it reduces the tax burden of high-income earners with high tax ability compared to applying a progressive tax rat... | {} | {} |
pos-19764 | 1 | positive | translation_chunk_internal | 9116 | 0 | translation_chunk | Although comprehensive financial income is generally an income mainly generated by high-income earners rather than | 9116 | 1 | translation_chunk | low-income earners, there is a disadvantage in that vertical fairness is undermined in that it reduces the tax | {} | {} |
pos-19765 | 1 | positive | translation_chunk_internal | 9116 | 0 | translation_chunk | Although comprehensive financial income is generally an income mainly generated by high-income earners rather than | 9116 | 2 | translation_chunk | burden of high-income earners with high tax ability compared to applying a progressive tax rate by tax base stage. | {} | {} |
pos-19766 | 1 | positive | translation_chunk_internal | 9116 | 1 | translation_chunk | low-income earners, there is a disadvantage in that vertical fairness is undermined in that it reduces the tax | 9116 | 2 | translation_chunk | burden of high-income earners with high tax ability compared to applying a progressive tax rate by tax base stage. | {} | {} |
pos-19767 | 1 | positive | sentence_chunk_internal | 9117 | 0 | sentence_chunk | 현행 세제 하에서 양도소득에 대한 분류과세 시 적용한 것과 동일한 금액과 동일한 방식으로 포괄금융소득에 | 9117 | 1 | sentence_chunk | 대한 과세표준을 계산함으로써, 납세자들의 혼란을 최소화하면서 새로운 과세체계를 도입할 수 있을 것이다. | {} | {} |
pos-19768 | 1 | positive | sentence_translation | 9117 | null | sentence | 현행 세제 하에서 양도소득에 대한 분류과세 시 적용한 것과 동일한 금액과 동일한 방식으로 포괄금융소득에 대한 과세표준을 계산함으로써, 납세자들의 혼란을 최소화하면서 새로운 과세체계를 도입할 수 있을 것이다. | 9117 | null | translation | Under the current tax system, a new taxation system could be introduced while minimizing confusion among taxpayers by calculating the tax base for comprehensive financial income in the same way as the amount applied to classification taxation on capital gains. | {} | {} |
pos-19769 | 1 | positive | translation_chunk_internal | 9117 | 0 | translation_chunk | Under the current tax system, a new taxation system could be introduced while minimizing confusion among taxpayers by calculating | 9117 | 1 | translation_chunk | the tax base for comprehensive financial income in the same way as the amount applied to classification taxation on capital gains. | {} | {} |
pos-19770 | 1 | positive | sentence_chunk_internal | 9118 | 0 | sentence_chunk | 대주주가 보 유한 상장주식과 대주주나 대주주 아닌 주주가 보유한 비상장주식으로부터 | 9118 | 1 | sentence_chunk | 수령한 배당소득은 종합과세 되는 바, 5～45%의 누진세율이 적용된다. | {} | {} |
pos-19771 | 1 | positive | sentence_translation | 9118 | null | sentence | 대주주가 보 유한 상장주식과 대주주나 대주주 아닌 주주가 보유한 비상장주식으로부터 수령한 배당소득은 종합과세 되는 바, 5～45%의 누진세율이 적용된다. | 9118 | null | translation | Dividend income received from listed stocks held by majority shareholders and unlisted stocks held by minority shareholders or non-majority shareholders is subject to comprehensive taxation, with a progressive tax rate ranging from 5% to 45% applied. | {} | {} |
pos-19772 | 1 | positive | translation_chunk_internal | 9118 | 0 | translation_chunk | Dividend income received from listed stocks held by majority shareholders and unlisted stocks held by minority shareholders | 9118 | 1 | translation_chunk | or non-majority shareholders is subject to comprehensive taxation, with a progressive tax rate ranging from 5% to 45% applied. | {} | {} |
pos-19773 | 1 | positive | sentence_chunk_internal | 9119 | 0 | sentence_chunk | 부흥특별소득세는 소득세액에 대한 부가세로, 2013년부터 2037년까지 | 9119 | 1 | sentence_chunk | 매년 최소 기준 소득세액의 2.1%를 소득세와 함께 신고, 납부하는 것이다. | {} | {} |
pos-19774 | 1 | positive | sentence_translation | 9119 | null | sentence | 부흥특별소득세는 소득세액에 대한 부가세로, 2013년부터 2037년까지 매년 최소 기준 소득세액의 2.1%를 소득세와 함께 신고, 납부하는 것이다. | 9119 | null | translation | The special income tax for revival is an additional tax on the amount of income tax, requiring the reporting and payment of 2.1% of the minimum standard income tax every year from 2013 to 2037, along with the income tax. | {} | {} |
pos-19775 | 1 | positive | translation_chunk_internal | 9119 | 0 | translation_chunk | The special income tax for revival is an additional tax on the amount of income tax, requiring the reporting | 9119 | 1 | translation_chunk | and payment of 2.1% of the minimum standard income tax every year from 2013 to 2037, along with the income tax. | {} | {} |
pos-19776 | 1 | positive | sentence_chunk_internal | 9120 | 0 | sentence_chunk | 외국의 경우 주식의 배당소득과 양도소득을 하나의 금융소득 카테고리에 묶어 과세상 유사한 취급을 할 수 있는 구조인 | 9120 | 1 | sentence_chunk | 반면, 우리 나라는 주식의 배당소득과 주식의 양도소득을 금융소득과 양도소득으로 별도로 분류하여 과세하는 구조이다. | {} | {} |
pos-19777 | 1 | positive | sentence_translation | 9120 | null | sentence | 외국의 경우 주식의 배당소득과 양도소득을 하나의 금융소득 카테고리에 묶어 과세상 유사한 취급을 할 수 있는 구조인 반면, 우리 나라는 주식의 배당소득과 주식의 양도소득을 금융소득과 양도소득으로 별도로 분류하여 과세하는 구조이다. | 9120 | null | translation | In foreign countries, dividend income and capital gains of stocks can be grouped into one financial income category and treated similarly for taxation, but in Korea, dividend income and capital gains of stocks are classified separately into financial income and capital gains for taxation purposes. | {} | {} |
pos-19778 | 1 | positive | translation_chunk_internal | 9120 | 0 | translation_chunk | In foreign countries, dividend income and capital gains of stocks can be grouped into one financial income category and treated similarly for taxation, | 9120 | 1 | translation_chunk | but in Korea, dividend income and capital gains of stocks are classified separately into financial income and capital gains for taxation purposes. | {} | {} |
pos-19779 | 1 | positive | sentence_translation | 9121 | null | sentence | 이러한 관점에서 자금세탁방지 와 테러자금조달 금지를 규제하는데 선도적인 역할을 수행하는 FATF의 권고사항을 이행하는 것은 중요하다. | 9121 | null | translation | From this point of view, it is important to implement the FATF's recommendations, which play a leading role in regulating anti-money laundering and anti-terrorism financing. | {} | {} |
pos-19780 | 1 | positive | translation_chunk_internal | 9121 | 0 | translation_chunk | From this point of view, it is important to implement the FATF's recommendations, which | 9121 | 1 | translation_chunk | play a leading role in regulating anti-money laundering and anti-terrorism financing. | {} | {} |
pos-19781 | 1 | positive | sentence_chunk_internal | 9122 | 0 | sentence_chunk | 이러한 노력에도 불구하고 최근 디지털화된 가상자산이 테러자금으로 활용됨에 따라 자금 | 9122 | 1 | sentence_chunk | 모집은 용이해진 반면 자금에 대한 추적은 어려워지면서 국제공조가 절실히 필요한 상황이다. | {} | {} |
pos-19782 | 1 | positive | sentence_translation | 9122 | null | sentence | 이러한 노력에도 불구하고 최근 디지털화된 가상자산이 테러자금으로 활용됨에 따라 자금 모집은 용이해진 반면 자금에 대한 추적은 어려워지면서 국제공조가 절실히 필요한 상황이다. | 9122 | null | translation | Despite these efforts, the recent use of digitized virtual assets as terrorist funds has made it easier to raise funds, while tracking the funds has become difficult, and international cooperation is urgently needed. | {} | {} |
pos-19783 | 1 | positive | translation_chunk_internal | 9122 | 0 | translation_chunk | Despite these efforts, the recent use of digitized virtual assets as terrorist funds has made it easier to | 9122 | 1 | translation_chunk | raise funds, while tracking the funds has become difficult, and international cooperation is urgently needed. | {} | {} |
pos-19784 | 1 | positive | sentence_chunk_internal | 9123 | 0 | sentence_chunk | 이미 국제사회에서는 테러자금조달을 억 제하기 위한 협약을 마련하고 FATF의 설립을 통해 자금세탁과 테러자금조달을 금지 | 9123 | 1 | sentence_chunk | 하기 위한 국제기준을 마련했으며 유엔 안전보장이사회의 일련의 결의를 통해 테러 연관 단체에 대한 금융제재를 취해왔다. | {} | {} |
pos-19785 | 1 | positive | sentence_translation | 9123 | null | sentence | 이미 국제사회에서는 테러자금조달을 억 제하기 위한 협약을 마련하고 FATF의 설립을 통해 자금세탁과 테러자금조달을 금지 하기 위한 국제기준을 마련했으며 유엔 안전보장이사회의 일련의 결의를 통해 테러 연관 단체에 대한 금융제재를 취해왔다. | 9123 | null | translation | The international community has already established agreements to curb terrorist financing, established international standards to ban money laundering and terrorist financing through the establishment of the FATF, and imposed financial sanctions on terrorist groups through a series of resolutions by the United Nations... | {} | {} |
pos-19786 | 1 | positive | translation_chunk_internal | 9123 | 0 | translation_chunk | The international community has already established agreements to curb terrorist financing, established international | 9123 | 1 | translation_chunk | standards to ban money laundering and terrorist financing through the establishment of the FATF, and imposed | {} | {} |
pos-19787 | 1 | positive | translation_chunk_internal | 9123 | 0 | translation_chunk | The international community has already established agreements to curb terrorist financing, established international | 9123 | 2 | translation_chunk | financial sanctions on terrorist groups through a series of resolutions by the United Nations Security Council. | {} | {} |
pos-19788 | 1 | positive | translation_chunk_internal | 9123 | 1 | translation_chunk | standards to ban money laundering and terrorist financing through the establishment of the FATF, and imposed | 9123 | 2 | translation_chunk | financial sanctions on terrorist groups through a series of resolutions by the United Nations Security Council. | {} | {} |
pos-19789 | 1 | positive | sentence_chunk_internal | 9124 | 0 | sentence_chunk | 과거에 영국과 호주에서는 물가지수를 이용하여 장기자본이득에 내재된 인플레이션 효과를 조정하였으나, | 9124 | 1 | sentence_chunk | 1990년대 말부터 장기보유 금융자산에 대하여 공제혜택을 부여함으로써 인플레이션 효과를 완화하고 있다. | {} | {} |
pos-19790 | 1 | positive | sentence_translation | 9124 | null | sentence | 과거에 영국과 호주에서는 물가지수를 이용하여 장기자본이득에 내재된 인플레이션 효과를 조정하였으나, 1990년대 말부터 장기보유 금융자산에 대하여 공제혜택을 부여함으로써 인플레이션 효과를 완화하고 있다. | 9124 | null | translation | In the past, the UK and Australia used price indices to adjust the inflation effect inherent in long-term capital gains, however, since the late 1990s, they have been mitigating the inflation effect by providing deductions for long-term financial assets. | {} | {} |
pos-19791 | 1 | positive | translation_chunk_internal | 9124 | 0 | translation_chunk | In the past, the UK and Australia used price indices to adjust the inflation effect inherent in long-term capital gains, however, | 9124 | 1 | translation_chunk | since the late 1990s, they have been mitigating the inflation effect by providing deductions for long-term financial assets. | {} | {} |
pos-19792 | 1 | positive | sentence_translation | 9125 | null | sentence | 외국과 우리나라의 주식 배당소득과 양도소득 간 세제중립성 비교․연구/김경하∙211 아니하고 주식 등의 금융자산 양도소득만이 포함된다. | 9125 | null | translation | Comparison and research by Kim Kyung-ha, 211, on the tax neutrality between stock dividend income and capital gains in foreign and Korean countries, shows that only capital gains from financial assets such as stocks are included. | {} | {} |
pos-19793 | 1 | positive | translation_chunk_internal | 9125 | 0 | translation_chunk | Comparison and research by Kim Kyung-ha, 211, on the tax neutrality between stock dividend income and capital gains | 9125 | 1 | translation_chunk | in foreign and Korean countries, shows that only capital gains from financial assets such as stocks are included. | {} | {} |
pos-19794 | 1 | positive | sentence_chunk_internal | 9126 | 0 | sentence_chunk | 이하에서는 포괄금융소 득 개념을 현행 금융소득 종합과세에 도입하여 포괄금융소득에 대하여 종합과 세 하는 방법을으로, | 9126 | 1 | sentence_chunk | 일본의 금융소득과세 일원화 제도와 같이 포괄 금융소득을 별도로 분류과세 하는 방법을으로 하여 개선방안을 제시 하고자 한다. | {} | {} |
pos-19795 | 1 | positive | sentence_translation | 9126 | null | sentence | 이하에서는 포괄금융소 득 개념을 현행 금융소득 종합과세에 도입하여 포괄금융소득에 대하여 종합과 세 하는 방법을으로, 일본의 금융소득과세 일원화 제도와 같이 포괄 금융소득을 별도로 분류과세 하는 방법을으로 하여 개선방안을 제시 하고자 한다. | 9126 | null | translation | In the following, we propose a method to comprehensively tax comprehensive financial income by introducing the concept of acquisition of comprehensive financial institutions into the current comprehensive taxation of financial income, similar to Japan's unified system of financial income taxation, which classifies and ... | {} | {} |
pos-19796 | 1 | positive | translation_chunk_internal | 9126 | 0 | translation_chunk | In the following, we propose a method to comprehensively tax comprehensive financial income by introducing the concept of | 9126 | 1 | translation_chunk | acquisition of comprehensive financial institutions into the current comprehensive taxation of financial income, similar to | {} | {} |
pos-19797 | 1 | positive | translation_chunk_internal | 9126 | 0 | translation_chunk | In the following, we propose a method to comprehensively tax comprehensive financial income by introducing the concept of | 9126 | 2 | translation_chunk | Japan's unified system of financial income taxation, which classifies and taxes comprehensive financial income separately. | {} | {} |
pos-19798 | 1 | positive | translation_chunk_internal | 9126 | 1 | translation_chunk | acquisition of comprehensive financial institutions into the current comprehensive taxation of financial income, similar to | 9126 | 2 | translation_chunk | Japan's unified system of financial income taxation, which classifies and taxes comprehensive financial income separately. | {} | {} |
pos-19799 | 1 | positive | sentence_translation | 9127 | null | sentence | 현행의 과세체계와 적용 과세체계를 비교하여 보 면 <표 13>과 같다. | 9127 | null | translation | The comparison between the current taxation system and the applicable taxation system is shown in Table 13. | {} | {} |
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