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-20000 | 1 | positive | translation_chunk_internal | 9203 | 0 | translation_chunk | Accordingly, the Financial Supervisory Service also regularly delivers information such as the period of false or excessive | 9203 | 1 | translation_chunk | claims for hospitalization and medical expenses for personal insurance fraud, claim details, claim amount, and reasons. | {} | {} |
pos-20001 | 1 | positive | sentence_chunk_internal | 9204 | 0 | sentence_chunk | μμ μ΄ν΄λ³Έ λ°μ κ°μ΄ μλμΈλ² μνλ Ή μ 26 μ‘°μ2 μ 5νμμλ μΈκ΅ μ§ν©ν¬μμ¦κΆμ | 9204 | 1 | sentence_chunk | μλμ λν΄μλ μΌκ΄ λ°°λΉμλμΌλ‘ μ² λ¦¬ν μ μλ κ΅¬μ‘°κ° λ§λ ¨λμ΄ μλ€. | {} | {} |
pos-20002 | 1 | positive | sentence_translation | 9204 | null | sentence | μμ μ΄ν΄λ³Έ λ°μ κ°μ΄ μλμΈλ² μνλ Ή μ 26 μ‘°μ2 μ 5νμμλ μΈκ΅ μ§ν©ν¬μμ¦κΆμ μλμ λν΄μλ μΌκ΄ λ°°λΉμλμΌλ‘ μ² λ¦¬ν μ μλ κ΅¬μ‘°κ° λ§λ ¨λμ΄ μλ€. | 9204 | null | translation | As discussed above, Article 26-2 (5) of the Enforcement Decree of the Income Tax Act provides a structure that can treat the transfer of foreign collective investment securities as collective dividend income. | {} | {} |
pos-20003 | 1 | positive | translation_chunk_internal | 9204 | 0 | translation_chunk | As discussed above, Article 26-2 (5) of the Enforcement Decree of the Income Tax Act provides a structure | 9204 | 1 | translation_chunk | that can treat the transfer of foreign collective investment securities as collective dividend income. | {} | {} |
pos-20004 | 1 | positive | sentence_translation | 9205 | null | sentence | ννΈ, μλμΈλ² μνλ Ή μ 26μ‘°μ2 μ 2νμμλ μΈκ΅ μ§ν©ν¬μ기ꡬμ λν΄ μΌ λΆ λ€λ₯΄κ² μ κ·Όνκ³ μλ λ΄μ©μ λ΄κ³ μλ€. | 9205 | null | translation | On the other hand, Article 26-2 (2) of the Enforcement Decree of the Income Tax Act contains some different approaches to foreign collective investment vehicles. | {} | {} |
pos-20005 | 1 | positive | translation_chunk_internal | 9205 | 0 | translation_chunk | On the other hand, Article 26-2 (2) of the Enforcement Decree of the Income Tax | 9205 | 1 | translation_chunk | Act contains some different approaches to foreign collective investment vehicles. | {} | {} |
pos-20006 | 1 | positive | sentence_translation | 9206 | null | sentence | ICOμ μλ κ³ΌμΈ μμ μ λν κ³ μ°°/μ μΉμβ81 μ ν΄λΉ λΈλ‘μ²΄μΈ μ²΄μ μμ μ€λ§νΈ κ³μ½ κΈ°λ₯μ΄ κ΅¬νλ μ μλ λ‘ κ΅¬μΆλμ΄ μλ€. | 9206 | null | translation | A reflection on the income taxation issues of ICO/Jeong Seung-young/81 has been established to enable the implementation of smart contract functions in the blockchain system. | {} | {} |
pos-20007 | 1 | positive | translation_chunk_internal | 9206 | 0 | translation_chunk | A reflection on the income taxation issues of ICO/Jeong Seung-young/81 has been established | 9206 | 1 | translation_chunk | to enable the implementation of smart contract functions in the blockchain system. | {} | {} |
pos-20008 | 1 | positive | sentence_chunk_internal | 9207 | 0 | sentence_chunk | λ
립λ λ³λμ λΈλ‘μ²΄μΈ λ€νΈμν¬, μ¦ βλ©μΈλ·βμ΄ μλ κ²½μ°μλ μ½μΈμ ν΄λΉλμ§λ§, | 9207 | 1 | sentence_chunk | ν ν°μ μ΄λ리μ λ€νΈμν¬ λ± κΈ°μ‘΄μ λΈλ‘μ²΄μΈ λ€νΈμν¬μ κΈ°λ°νλ€κ³ μ€λͺ
νλ€. | {} | {} |
pos-20009 | 1 | positive | sentence_translation | 9207 | null | sentence | λ
립λ λ³λμ λΈλ‘μ²΄μΈ λ€νΈμν¬, μ¦ βλ©μΈλ·βμ΄ μλ κ²½μ°μλ μ½μΈμ ν΄λΉλμ§λ§, ν ν°μ μ΄λ리μ λ€νΈμν¬ λ± κΈ°μ‘΄μ λΈλ‘μ²΄μΈ λ€νΈμν¬μ κΈ°λ°νλ€κ³ μ€λͺ
νλ€. | 9207 | null | translation | In the case of an independent separate blockchain network, known as the 'Mainnet', it is considered a coin, but Tok explains that it is built on existing blockchain networks such as the Ethereum network. | {} | {} |
pos-20010 | 1 | positive | translation_chunk_internal | 9207 | 0 | translation_chunk | In the case of an independent separate blockchain network, known as the 'Mainnet', it is considered a | 9207 | 1 | translation_chunk | coin, but Tok explains that it is built on existing blockchain networks such as the Ethereum network. | {} | {} |
pos-20011 | 1 | positive | sentence_translation | 9208 | null | sentence | ννΈ, ICO μμ₯μμ λ°νλλ λμ§νΈ ν ν° λ±μ ν¬κ² κΈ°λ₯μ μΈ λΆλ₯ λ°©μμ λ°λΌ 3κ°μ§ μ νμΌλ‘ λλμ΄μ§κ³ μλ€. | 9208 | null | translation | Meanwhile, digital tokens issued in the ICO market are broadly categorized into three types based on functional classification methods. | {} | {} |
pos-20012 | 1 | positive | sentence_chunk_internal | 9209 | 0 | sentence_chunk | μμ₯ μ΄ν μ£Όμ λ΄μ©μ μ리기 μν 곡μμ무μ κ΄λ ¨ν΄μλ κ±°λμμ 곡μκ·μ μ μ μ νμ¬ μ΄μνλλ‘ | 9209 | 1 | sentence_chunk | νκ³ μκ³ , μ΄ μμ μ κ°μ¦κΆμμ₯, μ½μ€λ₯μμ₯, μ½λ₯μ€μμ₯μΌλ‘ λλμ΄μ Έ 곡μκ·μ μ΄ μ μ γμ΄μλκ³ μλ€. | {} | {} |
pos-20013 | 1 | positive | sentence_translation | 9209 | null | sentence | μμ₯ μ΄ν μ£Όμ λ΄μ©μ μ리기 μν 곡μμ무μ κ΄λ ¨ν΄μλ κ±°λμμ 곡μκ·μ μ μ μ νμ¬ μ΄μνλλ‘ νκ³ μκ³ , μ΄ μμ μ κ°μ¦κΆμμ₯, μ½μ€λ₯μμ₯, μ½λ₯μ€μμ₯μΌλ‘ λλμ΄μ Έ 곡μκ·μ μ΄ μ μ γμ΄μλκ³ μλ€. | 9209 | null | translation | Regarding the obligation to disclose major contents after listing, disclosure regulations are established and operated on the exchange, which is also divided into the securities market, KOSDAQ market, and KONEX market. | {} | {} |
pos-20014 | 1 | positive | translation_chunk_internal | 9209 | 0 | translation_chunk | Regarding the obligation to disclose major contents after listing, disclosure regulations are established and | 9209 | 1 | translation_chunk | operated on the exchange, which is also divided into the securities market, KOSDAQ market, and KONEX market. | {} | {} |
pos-20015 | 1 | positive | sentence_chunk_internal | 9210 | 0 | sentence_chunk | μλ³Έμμ₯λ² μ 390μ‘°μμλ κ±°λμμμ μ¦κΆμμ₯μ μμ₯κ·μ μ μ μ νμ¬ μ΄μνλλ‘ μ무λ₯Ό μ€μ νκ³ μκ³ , μ΄μ | 9210 | 1 | sentence_chunk | λ°λΌμ μ κ°μ¦κΆμμ₯ μμ₯κ·μ , μ½μ€ λ₯μμ₯ μμ₯κ·μ , μ½λ₯μ€μμ₯ μμ₯κ·μ μ΄ κ°κ° μ μ λμ΄ μ΄μλκ³ μλ€. | {} | {} |
pos-20016 | 1 | positive | sentence_translation | 9210 | null | sentence | μλ³Έμμ₯λ² μ 390μ‘°μμλ κ±°λμμμ μ¦κΆμμ₯μ μμ₯κ·μ μ μ μ νμ¬ μ΄μνλλ‘ μ무λ₯Ό μ€μ νκ³ μκ³ , μ΄μ λ°λΌμ μ κ°μ¦κΆμμ₯ μμ₯κ·μ , μ½μ€ λ₯μμ₯ μμ₯κ·μ , μ½λ₯μ€μμ₯ μμ₯κ·μ μ΄ κ°κ° μ μ λμ΄ μ΄μλκ³ μλ€. | 9210 | null | translation | Article 390 of the Capital Markets Act mandates exchanges to enact and operate listing regulations for the stock market, and accordingly, securities market listing regulations, KOSDAQ market listing regulations, and KONEX market listing regulations are enacted and operated, respectively. | {} | {} |
pos-20017 | 1 | positive | translation_chunk_internal | 9210 | 0 | translation_chunk | Article 390 of the Capital Markets Act mandates exchanges to enact and operate listing regulations for the stock market, and accordingly, securities | 9210 | 1 | translation_chunk | market listing regulations, KOSDAQ market listing regulations, and KONEX market listing regulations are enacted and operated, respectively. | {} | {} |
pos-20018 | 1 | positive | sentence_chunk_internal | 9211 | 0 | sentence_chunk | μ‘°μ μμλ³Έμ΄λμ λ²μ μ μ₯κΈ° μλ³Έμ΄λκ³Ό μ 격 λ°°λΉμλμ μ μ©νλ μΈμ¨μ΄ κ°κΈ° λλ¬Έμ μΈμ‘ | 9211 | 1 | sentence_chunk | κ³μ°μ νΈμλ₯Ό μνμ¬ κ°μ μΈμ¨μ΄ μ μ©λλ λ κ°μ§μ μλμ ν©ν κ°λ
μ΄λΌκ³ λ³Ό μ μλ€. | {} | {} |
pos-20019 | 1 | positive | sentence_translation | 9211 | null | sentence | μ‘°μ μμλ³Έμ΄λμ λ²μ μ μ₯κΈ° μλ³Έμ΄λκ³Ό μ 격 λ°°λΉμλμ μ μ©νλ μΈμ¨μ΄ κ°κΈ° λλ¬Έμ μΈμ‘ κ³μ°μ νΈμλ₯Ό μνμ¬ κ°μ μΈμ¨μ΄ μ μ©λλ λ κ°μ§μ μλμ ν©ν κ°λ
μ΄λΌκ³ λ³Ό μ μλ€. | 9211 | null | translation | Adjusted net capital gains can be seen as the combination of two incomes to which the same tax rate is applied for the convenience of calculating the tax amount, as the tax rate applied to long-term capital gains and eligible dividend income is the same. | {} | {} |
pos-20020 | 1 | positive | translation_chunk_internal | 9211 | 0 | translation_chunk | Adjusted net capital gains can be seen as the combination of two incomes to which the same tax rate is applied for the convenience | 9211 | 1 | translation_chunk | of calculating the tax amount, as the tax rate applied to long-term capital gains and eligible dividend income is the same. | {} | {} |
pos-20021 | 1 | positive | sentence_chunk_internal | 9212 | 0 | sentence_chunk | μ£Όμ μλμλμ μλ³ΈμλμΌλ‘μ μλ¨κΈ° μλ³Έμ΄λμ΄ μμ₯κΈ° μλ³Έμμ€λ³΄λ€ 컀μ μμλ³Έμ΄λμ΄ λ°μν κ²½μ°, | 9212 | 1 | sentence_chunk | μμλ³Έμ΄λμ λ¨κΈ° μλ³Έμ΄λμΌλ‘λΆν° λ°μν κ²μΌλ‘ 보μ λ€λ₯Έ μΌλ°μλκ³Ό ν©μ°νμ¬ μΌλ° μλμΈμ¨λ‘ κ³ΌμΈνλ€. | {} | {} |
pos-20022 | 1 | positive | sentence_translation | 9212 | null | sentence | μ£Όμ μλμλμ μλ³ΈμλμΌλ‘μ μλ¨κΈ° μλ³Έμ΄λμ΄ μμ₯κΈ° μλ³Έμμ€λ³΄λ€ 컀μ μμλ³Έμ΄λμ΄ λ°μν κ²½μ°, μμλ³Έμ΄λμ λ¨κΈ° μλ³Έμ΄λμΌλ‘λΆν° λ°μν κ²μΌλ‘ 보μ λ€λ₯Έ μΌλ°μλκ³Ό ν©μ°νμ¬ μΌλ° μλμΈμ¨λ‘ κ³ΌμΈνλ€. | 9212 | null | translation | Stock transfer income is classified as capital income, and if net capital gains exceed net long-term capital losses, these net capital gains are considered to be derived from short-term capital gains and are subject to taxation at the general income tax rate, along with other general income. | {} | {} |
pos-20023 | 1 | positive | translation_chunk_internal | 9212 | 0 | translation_chunk | Stock transfer income is classified as capital income, and if net capital gains exceed net long-term capital losses, these net capital gains are | 9212 | 1 | translation_chunk | considered to be derived from short-term capital gains and are subject to taxation at the general income tax rate, along with other general income. | {} | {} |
pos-20024 | 1 | positive | sentence_translation | 9213 | null | sentence | μ΅λμλ³Έμ΄λμΈμ¨ μ€ 25%, 28%κ° μ μ©λλ μ₯κΈ°μμλ³Έμ΄λμλ μ΄λ¬ν κ³ΌμΈνμ€ κ΅¬λΆμ΄ μ μ©λμ§ μλλ€. | 9213 | null | translation | This tax base classification does not apply to long-term net capital gains subject to the maximum capital gains tax rates of 25% and 28%. | {} | {} |
pos-20025 | 1 | positive | sentence_chunk_internal | 9214 | 0 | sentence_chunk | κ΅λ΄ λ²μΈμ΄ ICOλ₯Ό μ§ννμκ³ , κ·Έ κ³μ½μ΄ ν¬μμ΅λͺ
μ‘°ν©μΈ κ²μΌλ‘ μΈμ λ°λ κ²½μ°μλ ν¬ μμμ μλ ꡬλΆμ΄ | 9214 | 1 | sentence_chunk | μ΄μμλμ΄μ§λ§, μΈκ΅ ICOλ₯Ό ν΅ν΄ ν¬μμκ° λ°λ μλμ λ°°λΉμλμ΄ λμ΄ μλ μ νμ κ΅¬λΆ νΌλμ΄ κ°μ€λ μ μλ€. | {} | {} |
pos-20026 | 1 | positive | sentence_translation | 9214 | null | sentence | κ΅λ΄ λ²μΈμ΄ ICOλ₯Ό μ§ννμκ³ , κ·Έ κ³μ½μ΄ ν¬μμ΅λͺ
μ‘°ν©μΈ κ²μΌλ‘ μΈμ λ°λ κ²½μ°μλ ν¬ μμμ μλ ꡬλΆμ΄ μ΄μμλμ΄μ§λ§, μΈκ΅ ICOλ₯Ό ν΅ν΄ ν¬μμκ° λ°λ μλμ λ°°λΉμλμ΄ λμ΄ μλ μ νμ κ΅¬λΆ νΌλμ΄ κ°μ€λ μ μλ€. | 9214 | null | translation | In cases where a domestic corporation conducts an ICO and the contract is acknowledged as an anonymous investment association, the income classification for investors is considered interest income, while income received by investors through foreign ICOs is classified as dividend income, potentially leading to increased... | {} | {} |
pos-20027 | 1 | positive | translation_chunk_internal | 9214 | 0 | translation_chunk | In cases where a domestic corporation conducts an ICO and the contract is acknowledged as an anonymous investment | 9214 | 1 | translation_chunk | association, the income classification for investors is considered interest income, while income received by investors through | {} | {} |
pos-20028 | 1 | positive | translation_chunk_internal | 9214 | 0 | translation_chunk | In cases where a domestic corporation conducts an ICO and the contract is acknowledged as an anonymous investment | 9214 | 2 | translation_chunk | foreign ICOs is classified as dividend income, potentially leading to increased confusion in income classification. | {} | {} |
pos-20029 | 1 | positive | translation_chunk_internal | 9214 | 1 | translation_chunk | association, the income classification for investors is considered interest income, while income received by investors through | 9214 | 2 | translation_chunk | foreign ICOs is classified as dividend income, potentially leading to increased confusion in income classification. | {} | {} |
pos-20030 | 1 | positive | sentence_chunk_internal | 9215 | 0 | sentence_chunk | μ¬κΈ°μμ Tracking stockμ λ°νμ μ μ μμ°μ΄ μλ νΉμ λλ | 9215 | 1 | sentence_chunk | κ·Έλ³΄λ€ μ μ μμ°κ³Ό μ°κ΄λ νλμ κΈ°μ΄ν μμ΅μ λν΄μ λ°°λΉνλ μ£Όμμ΄λ€. | {} | {} |
pos-20031 | 1 | positive | sentence_translation | 9215 | null | sentence | μ¬κΈ°μμ Tracking stockμ λ°νμ μ μ μμ°μ΄ μλ νΉμ λλ κ·Έλ³΄λ€ μ μ μμ°κ³Ό μ°κ΄λ νλμ κΈ°μ΄ν μμ΅μ λν΄μ λ°°λΉνλ μ£Όμμ΄λ€. | 9215 | null | translation | Here, Tracking stock refers to a type of stock that distributes earnings based on activities associated with specific or fewer assets, rather than the issuer's entire assets. | {} | {} |
pos-20032 | 1 | positive | translation_chunk_internal | 9215 | 0 | translation_chunk | Here, Tracking stock refers to a type of stock that distributes earnings based on | 9215 | 1 | translation_chunk | activities associated with specific or fewer assets, rather than the issuer's entire assets. | {} | {} |
pos-20033 | 1 | positive | sentence_chunk_internal | 9216 | 0 | sentence_chunk | μ΄ λΆλΆμ μλ³Έμμ₯λ²μ ICOλ₯Ό λ°μ λ€μ΄κ±°λ μΈκ΅ μ§ν©ν¬μκΈ°κ΅¬λ‘ λ³΄λ μΈκ΅ ν¬μμ΅λͺ
μ‘°ν© λ±κ³Ό | 9216 | 1 | sentence_chunk | λμΌν ꡬ쑰μμ μλ κ΅¬λΆ μ΄ μ΄λ£¨μ΄μ§ μ μλλ‘ κ·μ μ μ λΉνλ κ²μΌλ‘ κ΅ννμ¬ μ κ·Όν μλ μλ€. | {} | {} |
pos-20034 | 1 | positive | sentence_translation | 9216 | null | sentence | μ΄ λΆλΆμ μλ³Έμμ₯λ²μ ICOλ₯Ό λ°μ λ€μ΄κ±°λ μΈκ΅ μ§ν©ν¬μκΈ°κ΅¬λ‘ λ³΄λ μΈκ΅ ν¬μμ΅λͺ
μ‘°ν© λ±κ³Ό λμΌν ꡬ쑰μμ μλ κ΅¬λΆ μ΄ μ΄λ£¨μ΄μ§ μ μλλ‘ κ·μ μ μ λΉνλ κ²μΌλ‘ κ΅ννμ¬ μ κ·Όν μλ μλ€. | 9216 | null | translation | This part can be approached by revising regulations to ensure that income classification can be made within the same structure as foreign investment anonymous associations, which accept ICOs under the Capital Markets Act or view them as foreign collective investment organizations. | {} | {} |
pos-20035 | 1 | positive | translation_chunk_internal | 9216 | 0 | translation_chunk | This part can be approached by revising regulations to ensure that income classification can be made within the same structure as foreign | 9216 | 1 | translation_chunk | investment anonymous associations, which accept ICOs under the Capital Markets Act or view them as foreign collective investment organizations. | {} | {} |
pos-20036 | 1 | positive | sentence_chunk_internal | 9217 | 0 | sentence_chunk | μ§ν©ν¬μμ¦κΆμ΄ μλ μΌλ°μ μΈ ν΄μΈμ£Όμμ μ§μ μλνλ κ²½μ°μ λ°μνλ μλμ°¨μ΅μ | 9217 | 1 | sentence_chunk | μ§ν©ν¬μμ¦κΆμ²λΌ μΌκ΄μ μΌλ‘ λ°°λΉμλμΌλ‘ κ³ΌμΈλμ§ μκ³ , μλμλμΌλ‘ κ³ΌμΈλλ€. | {} | {} |
pos-20037 | 1 | positive | sentence_translation | 9217 | null | sentence | μ§ν©ν¬μμ¦κΆμ΄ μλ μΌλ°μ μΈ ν΄μΈμ£Όμμ μ§μ μλνλ κ²½μ°μ λ°μνλ μλμ°¨μ΅μ μ§ν©ν¬μμ¦κΆμ²λΌ μΌκ΄μ μΌλ‘ λ°°λΉμλμΌλ‘ κ³ΌμΈλμ§ μκ³ , μλμλμΌλ‘ κ³ΌμΈλλ€. | 9217 | null | translation | When directly transferring general overseas stocks, as opposed to collective investment securities, the gains from the transfer are taxed as capital gains, rather than being collectively taxed as dividend income like collective investment securities. | {} | {} |
pos-20038 | 1 | positive | translation_chunk_internal | 9217 | 0 | translation_chunk | When directly transferring general overseas stocks, as opposed to collective investment securities, the gains from the transfer | 9217 | 1 | translation_chunk | are taxed as capital gains, rather than being collectively taxed as dividend income like collective investment securities. | {} | {} |
pos-20039 | 1 | positive | sentence_chunk_internal | 9218 | 0 | sentence_chunk | μ£Όμ μλμμ€μ μμ΅ν΅μ° λ° μ΄μ곡μ λ²μΈμ΄ μ£Όμμ μλν¨μΌλ‘μ¨ μμ€μ΄ λ°μνλ κ²½μ° λ²μΈμΈλ²μ λ³λμ κ·μ μ΄ | 9218 | 1 | sentence_chunk | μ‘΄μ¬νμ§ μκ³ , μλμΈλ² μ 10dμ‘°μμ κ·μ νλ κ°μΈμ μ¬μ
μμ λνμ¬ μ μ©λλ κ·μ μ΄ κ·Έλλ‘ μ μ©λλ€. | {} | {} |
pos-20040 | 1 | positive | sentence_translation | 9218 | null | sentence | μ£Όμ μλμμ€μ μμ΅ν΅μ° λ° μ΄μ곡μ λ²μΈμ΄ μ£Όμμ μλν¨μΌλ‘μ¨ μμ€μ΄ λ°μνλ κ²½μ° λ²μΈμΈλ²μ λ³λμ κ·μ μ΄ μ‘΄μ¬νμ§ μκ³ , μλμΈλ² μ 10dμ‘°μμ κ·μ νλ κ°μΈμ μ¬μ
μμ λνμ¬ μ μ©λλ κ·μ μ΄ κ·Έλλ‘ μ μ©λλ€. | 9218 | null | translation | If a corporation incurs a loss from the transfer of stocks, which is included in the calculation of gains and losses, there is no specific provision under the Corporate Tax Act instead the provisions applicable to individual business operators as stipulated in Article 10d of the Income Tax Act apply in the same manner. | {} | {} |
pos-20041 | 1 | positive | translation_chunk_internal | 9218 | 0 | translation_chunk | If a corporation incurs a loss from the transfer of stocks, which is included in the calculation of gains | 9218 | 1 | translation_chunk | and losses, there is no specific provision under the Corporate Tax Act instead the provisions applicable to | {} | {} |
pos-20042 | 1 | positive | translation_chunk_internal | 9218 | 0 | translation_chunk | If a corporation incurs a loss from the transfer of stocks, which is included in the calculation of gains | 9218 | 2 | translation_chunk | individual business operators as stipulated in Article 10d of the Income Tax Act apply in the same manner. | {} | {} |
pos-20043 | 1 | positive | translation_chunk_internal | 9218 | 1 | translation_chunk | and losses, there is no specific provision under the Corporate Tax Act instead the provisions applicable to | 9218 | 2 | translation_chunk | individual business operators as stipulated in Article 10d of the Income Tax Act apply in the same manner. | {} | {} |
pos-20044 | 1 | positive | sentence_chunk_internal | 9219 | 0 | sentence_chunk | κ΅μΈμ²μ μ°μ΄μ ν¨μλ‘ μΈνμ¬ μμμ‘°μ μ ν΅ν΄ λλΆλΆμ κΈ°μ
λ€κ³Ό μμ‘μ μ’
κ²°νκΈ°λ νμΌλ©°, | 9219 | 1 | sentence_chunk | λλ²μμ μ΅μ’
νκ²°μμ ν¨μν μ΄ν κ΄λ ¨ κ·μ κ³Ό μ€λ¬΄μ μ μ© λ±μ μμ΄ λ€μν λ³νκ° λ°μνμλ€. | {} | {} |
pos-20045 | 1 | positive | sentence_translation | 9219 | null | sentence | κ΅μΈμ²μ μ°μ΄μ ν¨μλ‘ μΈνμ¬ μμμ‘°μ μ ν΅ν΄ λλΆλΆμ κΈ°μ
λ€κ³Ό μμ‘μ μ’
κ²°νκΈ°λ νμΌλ©°, λλ²μμ μ΅μ’
νκ²°μμ ν¨μν μ΄ν κ΄λ ¨ κ·μ κ³Ό μ€λ¬΄μ μ μ© λ±μ μμ΄ λ€μν λ³νκ° λ°μνμλ€. | 9219 | null | translation | The National Tax Service resolved lawsuits with the majority of companies through voluntary adjustments following a series of defeats, and various changes have occurred in related regulations and practical applications after the final ruling by the Supreme Court. | {} | {} |
pos-20046 | 1 | positive | translation_chunk_internal | 9219 | 0 | translation_chunk | The National Tax Service resolved lawsuits with the majority of companies through voluntary adjustments following a series of defeats, | 9219 | 1 | translation_chunk | and various changes have occurred in related regulations and practical applications after the final ruling by the Supreme Court. | {} | {} |
pos-20047 | 1 | positive | sentence_chunk_internal | 9220 | 0 | sentence_chunk | κ΅μΈμ²μ ν΄μΈ κ΅κ°λ€μμ μ§κΈλ³΄μ¦ μ© μκ³Ό κ΄λ ¨ν κ·μ μ λ²μ ννκΈ° μ΄μ μΈ | 9220 | 1 | sentence_chunk | 2012λ
λΆν° μ λμ μΌλ‘ μ§κΈλ³΄μ¦ μ©μκ±°λμ λν μ΄μ κ°κ²© κ³ΌμΈλ₯Ό μμνλ€. | {} | {} |
pos-20048 | 1 | positive | sentence_translation | 9220 | null | sentence | κ΅μΈμ²μ ν΄μΈ κ΅κ°λ€μμ μ§κΈλ³΄μ¦ μ© μκ³Ό κ΄λ ¨ν κ·μ μ λ²μ ννκΈ° μ΄μ μΈ 2012λ
λΆν° μ λμ μΌλ‘ μ§κΈλ³΄μ¦ μ©μκ±°λμ λν μ΄μ κ°κ²© κ³ΌμΈλ₯Ό μμνλ€. | 9220 | null | translation | Since 2012, before enacting regulations on payment guarantee services in foreign countries, the National Tax Service has been at the forefront of implementing transfer pricing taxation on payment guarantee service transactions in leading countries. | {} | {} |
pos-20049 | 1 | positive | translation_chunk_internal | 9220 | 0 | translation_chunk | Since 2012, before enacting regulations on payment guarantee services in foreign countries, the National Tax Service has been | 9220 | 1 | translation_chunk | at the forefront of implementing transfer pricing taxation on payment guarantee service transactions in leading countries. | {} | {} |
pos-20050 | 1 | positive | sentence_translation | 9221 | null | sentence | κΈ°μ
λ€μ ν΄μΈ ν¬μμ μ§μΆμ΄ λμ΄λ¨μ λ°λΌ νμ§ μκΈμ‘°λ¬μ μ΄μ μ κ°μ§κ³ μλ μ§κΈλ³΄μ¦ μ©μκ±°λλ μ§μμ μΌλ‘ μ¦κ°ν΄μλ€. | 9221 | null | translation | With the increase in overseas investment and expansion by companies, the number of payment guarantee service transactions, which offer advantages in local financing, has consistently risen. | {} | {} |
pos-20051 | 1 | positive | translation_chunk_internal | 9221 | 0 | translation_chunk | With the increase in overseas investment and expansion by companies, the number of payment | 9221 | 1 | translation_chunk | guarantee service transactions, which offer advantages in local financing, has consistently risen. | {} | {} |
pos-20052 | 1 | positive | sentence_chunk_internal | 9222 | 0 | sentence_chunk | λ§μ κΈ°μ
λ€μ μ΄μ λ°λ°νμ¬ κ΅μΈμ²μ κ³ΌμΈ λ λͺ
νν κΈ°μ€μ΄ λΆμ‘±νκΈ° λλ¬Έμ 무리ν | 9222 | 1 | sentence_chunk | κ³ΌμΈμμ μ£Όμ₯νλ©° μ‘°μΈλΆλ³΅μ μ κΈ°νμ κ³ , μ΄λ λ€μμ μ‘°μΈμμ‘μΌλ‘ μ΄μ΄μ‘λ€. | {} | {} |
pos-20053 | 1 | positive | sentence_translation | 9222 | null | sentence | λ§μ κΈ°μ
λ€μ μ΄μ λ°λ°νμ¬ κ΅μΈμ²μ κ³ΌμΈ λ λͺ
νν κΈ°μ€μ΄ λΆμ‘±νκΈ° λλ¬Έμ 무리ν κ³ΌμΈμμ μ£Όμ₯νλ©° μ‘°μΈλΆλ³΅μ μ κΈ°νμ κ³ , μ΄λ λ€μμ μ‘°μΈμμ‘μΌλ‘ μ΄μ΄μ‘λ€. | 9222 | null | translation | In response, numerous companies have raised tax appeals, arguing that the taxation by the National Tax Service is excessive due to a lack of clear criteria, resulting in a multitude of tax lawsuits. | {} | {} |
pos-20054 | 1 | positive | translation_chunk_internal | 9222 | 0 | translation_chunk | In response, numerous companies have raised tax appeals, arguing that the taxation by the National | 9222 | 1 | translation_chunk | Tax Service is excessive due to a lack of clear criteria, resulting in a multitude of tax lawsuits. | {} | {} |
pos-20055 | 1 | positive | sentence_chunk_internal | 9223 | 0 | sentence_chunk | ν¬μκ³μ½μ νμ λ±μ΄ μλλΌ, μ΄λ¬ν λ
Όλ¦¬ λ΄μ©μ ꡬ 6 λ―Έ μ°λ°© μ¦κΆλ²μμ | 9223 | 1 | sentence_chunk | ν¬μκ³μ½μ΄λ 무μμΈμ§μ λν΄μ κΈ°μ€μ μ²μμΌλ‘ μ μν νκ²°λ‘λ‘ μκ°λλ€. | {} | {} |
pos-20056 | 1 | positive | sentence_translation | 9223 | null | sentence | ν¬μκ³μ½μ νμ λ±μ΄ μλλΌ, μ΄λ¬ν λ
Όλ¦¬ λ΄μ©μ ꡬ 6 λ―Έ μ°λ°© μ¦κΆλ²μμ ν¬μκ³μ½μ΄λ 무μμΈμ§μ λν΄μ κΈ°μ€μ μ²μμΌλ‘ μ μν νκ²°λ‘λ‘ μκ°λλ€. | 9223 | null | translation | This logic, which is not in the form of an investment contract, is introduced as the first precedent that establishes the criteria for what constitutes an investment contract in the U.S. Federal Securities Act. | {} | {} |
pos-20057 | 1 | positive | translation_chunk_internal | 9223 | 0 | translation_chunk | This logic, which is not in the form of an investment contract, is introduced as the first precedent that | 9223 | 1 | translation_chunk | establishes the criteria for what constitutes an investment contract in the U.S. Federal Securities Act. | {} | {} |
pos-20058 | 1 | positive | sentence_chunk_internal | 9224 | 0 | sentence_chunk | νΉν μ°λ¦¬λλΌ μλ³Έμμ₯λ²μμ βν¬μκ³μ½μ¦κΆβ μ κ΄ν νλ¨ κΈ°μ€κ³Ό κ΄λ ¨ κ²ν μμλ€μ λ―Έκ΅ μ°λ°©μ¦κΆλ²μμ ν¬μκ³μ½μΈμ§λ₯Ό νλ¨νλ | 9224 | 1 | sentence_chunk | βHowey Testβμ μν₯μ λ°μκΈ° λλ¬Έμ, μ¬κΈ°μμλ βHowey Testβμ κ΅¬μ± λ΄μ©κ³Ό λ
Όλ¦¬μλ§ μ΄μ μ λμ΄ μ΄ν΄λ³΄κ³ μ νλ€. | {} | {} |
pos-20059 | 1 | positive | sentence_translation | 9224 | null | sentence | νΉν μ°λ¦¬λλΌ μλ³Έμμ₯λ²μμ βν¬μκ³μ½μ¦κΆβ μ κ΄ν νλ¨ κΈ°μ€κ³Ό κ΄λ ¨ κ²ν μμλ€μ λ―Έκ΅ μ°λ°©μ¦κΆλ²μμ ν¬μκ³μ½μΈμ§λ₯Ό νλ¨νλ βHowey Testβμ μν₯μ λ°μκΈ° λλ¬Έμ, μ¬κΈ°μμλ βHowey Testβμ κ΅¬μ± λ΄μ©κ³Ό λ
Όλ¦¬μλ§ μ΄μ μ λμ΄ μ΄ν΄λ³΄κ³ μ νλ€. | 9224 | null | translation | In particular, we will examine the composition and logic of the "Howey Test" here, as the criteria for judgment and related review factors on "investment contract securities" under the Korean Capital Markets Act were influenced by this test, which determines whether an investment contract falls under the U.S. Federal S... | {} | {} |
pos-20060 | 1 | positive | translation_chunk_internal | 9224 | 0 | translation_chunk | In particular, we will examine the composition and logic of the "Howey Test" here, as the criteria for judgment | 9224 | 1 | translation_chunk | and related review factors on "investment contract securities" under the Korean Capital Markets Act were influenced | {} | {} |
pos-20061 | 1 | positive | translation_chunk_internal | 9224 | 0 | translation_chunk | In particular, we will examine the composition and logic of the "Howey Test" here, as the criteria for judgment | 9224 | 2 | translation_chunk | by this test, which determines whether an investment contract falls under the U.S. Federal Securities Act. | {} | {} |
pos-20062 | 1 | positive | translation_chunk_internal | 9224 | 1 | translation_chunk | and related review factors on "investment contract securities" under the Korean Capital Markets Act were influenced | 9224 | 2 | translation_chunk | by this test, which determines whether an investment contract falls under the U.S. Federal Securities Act. | {} | {} |
pos-20063 | 1 | positive | sentence_translation | 9225 | null | sentence | λ€κ΅μ κΈ°μ
μ 2008λ
κΈλ‘λ² κΈμ΅μκΈ°λ‘ μ¬κ°ν μ λμ± μ΄λ €μμ λ§μ λ° μλ€. | 9225 | null | translation | Multinational corporations experienced significant liquidity challenges as a result of the 2008 global financial crisis. | {} | {} |
pos-20064 | 1 | positive | sentence_chunk_internal | 9226 | 0 | sentence_chunk | μ΄λ¬ν λ€κ΅μ κΈ°μ
λ΄ κ΄κ³μ¬ κ° κΈμ΅κ±°λμ μμ μ¦κ°λ μΈ κ³ κΈμ΅μμ₯μ μν₯μ μ£Όμκ³ | 9226 | 1 | sentence_chunk | κ΅μ μ‘°μΈ λΆμΌμμλ κ΄κ³μ¬ κ° κΈμ΅κ±°λμ μ΄μ κ° κ²©μ κ΄ν λ
Όμκ° νλ°νκ² μ΄λ£¨μ΄μ§κ³ μλ€. | {} | {} |
pos-20065 | 1 | positive | sentence_translation | 9226 | null | sentence | μ΄λ¬ν λ€κ΅μ κΈ°μ
λ΄ κ΄κ³μ¬ κ° κΈμ΅κ±°λμ μμ μ¦κ°λ μΈ κ³ κΈμ΅μμ₯μ μν₯μ μ£Όμκ³ κ΅μ μ‘°μΈ λΆμΌμμλ κ΄κ³μ¬ κ° κΈμ΅κ±°λμ μ΄μ κ° κ²©μ κ΄ν λ
Όμκ° νλ°νκ² μ΄λ£¨μ΄μ§κ³ μλ€. | 9226 | null | translation | The quantitative increase in financial transactions between affiliated companies within multinational corporations has had an impact on the three financial markets, and there is active discussion on the transfer pricing of financial transactions between affiliated companies in the field of international taxation. | {} | {} |
pos-20066 | 1 | positive | translation_chunk_internal | 9226 | 0 | translation_chunk | The quantitative increase in financial transactions between affiliated companies within multinational corporations has had an impact on the three financial | 9226 | 1 | translation_chunk | markets, and there is active discussion on the transfer pricing of financial transactions between affiliated companies in the field of international taxation. | {} | {} |
pos-20067 | 1 | positive | sentence_chunk_internal | 9227 | 0 | sentence_chunk | μ΄μ λμ λ°©μμΌλ‘ λ€κ΅μ κΈ°μ
μ κΈ°μ
λ΄ μκΈμ νΉμ κ΄λ¦¬μκ³μ’μ ν΅ν©νμ¬ κ΄ λ¦¬ν¨μΌλ‘μ¨ | 9227 | 1 | sentence_chunk | μμ¬μκΈμ μ΅μννκ³ μκΈμ‘°λ¬ λΉμ©μ μ κ°ν μ μλ μκΈν΅ν©κ΄ 리λ₯Ό μ ννκ³ μλ€. | {} | {} |
pos-20068 | 1 | positive | sentence_translation | 9227 | null | sentence | μ΄μ λμ λ°©μμΌλ‘ λ€κ΅μ κΈ°μ
μ κΈ°μ
λ΄ μκΈμ νΉμ κ΄λ¦¬μκ³μ’μ ν΅ν©νμ¬ κ΄ λ¦¬ν¨μΌλ‘μ¨ μμ¬μκΈμ μ΅μννκ³ μκΈμ‘°λ¬ λΉμ©μ μ κ°ν μ μλ μκΈν΅ν©κ΄ 리λ₯Ό μ ννκ³ μλ€. | 9227 | null | translation | As a response, multinational corporations are opting for fund integration management, which involves consolidating company funds into specific manager accounts, in order to minimize surplus funds and reduce financing costs. | {} | {} |
pos-20069 | 1 | positive | translation_chunk_internal | 9227 | 0 | translation_chunk | As a response, multinational corporations are opting for fund integration management, which involves consolidating | 9227 | 1 | translation_chunk | company funds into specific manager accounts, in order to minimize surplus funds and reduce financing costs. | {} | {} |
pos-20070 | 1 | positive | sentence_translation | 9228 | null | sentence | λ¨Όμ μΊλλ€ νκ²°μ μΊλλ€ λ²μΈμ΄ λ―Έκ΅μ λͺ¨νμ¬λ‘λΆν° μ§κΈλ³΄μ¦μ μ 곡λ°κ³ , μ§ κΈν 1%μ μ§κΈλ³΄μ¦ μμλ£μ μκΈμ°μ
μ¬λΆκ° μμ μ΄μλ€. | 9228 | null | translation | Firstly, the Canadian ruling revolved around the question of whether the Canadian corporation received a payment guarantee from its U.S. parent company and whether the deducted amount included the 1% payment guarantee fee. | {} | {} |
pos-20071 | 1 | positive | translation_chunk_internal | 9228 | 0 | translation_chunk | Firstly, the Canadian ruling revolved around the question of whether the Canadian corporation received a payment | 9228 | 1 | translation_chunk | guarantee from its U.S. parent company and whether the deducted amount included the 1% payment guarantee fee. | {} | {} |
pos-20072 | 1 | positive | sentence_chunk_internal | 9229 | 0 | sentence_chunk | λ²μμ νΈμ΅μ κ·Όλ² κ΄μ μμ νΌ λ³΄μ¦λ²μΈμ΄ λ리λ μ§κΈλ³΄μ¦μ λ°λ₯Έ μ΄μ μ κ° | 9229 | 1 | sentence_chunk | ν¨κ³Όκ° 1.83%μ λ¬νλ―λ‘ νμ¬μ μκΈμ°μ
μ μΈμ νλ μκ³ μΉμ νκ²°μ λ΄λ Έλ€. | {} | {} |
pos-20073 | 1 | positive | sentence_translation | 9229 | null | sentence | λ²μμ νΈμ΅μ κ·Όλ² κ΄μ μμ νΌ λ³΄μ¦λ²μΈμ΄ λ리λ μ§κΈλ³΄μ¦μ λ°λ₯Έ μ΄μ μ κ° ν¨κ³Όκ° 1.83%μ λ¬νλ―λ‘ νμ¬μ μκΈμ°μ
μ μΈμ νλ μκ³ μΉμ νκ²°μ λ΄λ Έλ€. | 9229 | null | translation | The court ruled in favor of the plaintiff, recognizing the company's inclusion in deductible expenses from the perspective of the benefit approach, and this is due to the fact that the interest savings from the payment guarantee enjoyed by the guaranteed corporation amounted to 1.83%. | {} | {} |
pos-20074 | 1 | positive | translation_chunk_internal | 9229 | 0 | translation_chunk | The court ruled in favor of the plaintiff, recognizing the company's inclusion in deductible expenses from the perspective of the benefit | 9229 | 1 | translation_chunk | approach, and this is due to the fact that the interest savings from the payment guarantee enjoyed by the guaranteed corporation amounted to 1.83%. | {} | {} |
pos-20075 | 1 | positive | sentence_translation | 9230 | null | sentence | μ΄ κ·μ μ 2013λ
2μ 15μΌ μ΄ν 보μ¦νλ λΆλΆν° μ μ©λλ©° λ΄κ΅λ²μΈμ μ§κΈλ³΄μ¦νμμ λ ν΄μλ λΆλΉνμκ³μ°λΆμΈ κ·μ μ΄ μ μ©λλ€. | 9230 | null | translation | This regulation applies to guarantees made after February 15, 2013, and the provisions on the rejection of unfair acts and calculations apply to the payment guarantees of domestic corporations. | {} | {} |
pos-20076 | 1 | positive | translation_chunk_internal | 9230 | 0 | translation_chunk | This regulation applies to guarantees made after February 15, 2013, and the provisions on the | 9230 | 1 | translation_chunk | rejection of unfair acts and calculations apply to the payment guarantees of domestic corporations. | {} | {} |
pos-20077 | 1 | positive | sentence_translation | 9231 | null | sentence | μ μ©μ λ°μ§ μκΈ° μνμ¬ μμ κ°μ λ
Όλ¦¬λ₯Ό νμ©νμ¬ λ±λ‘μ무λ₯Ό λ©΄μ λ°κ³ μ νλ μ μΈμ μ΄λ μκΈ°λ³΄λ€ ν° μν©μ΄λ€. | 9231 | null | translation | The desire to be exempted from the registration obligation by utilizing the aforementioned logic is more significant than ever in order to avoid being subjected to it. | {} | {} |
pos-20078 | 1 | positive | translation_chunk_internal | 9231 | 0 | translation_chunk | The desire to be exempted from the registration obligation by utilizing the aforementioned | 9231 | 1 | translation_chunk | logic is more significant than ever in order to avoid being subjected to it. | {} | {} |
pos-20079 | 1 | positive | sentence_translation | 9232 | null | sentence | νμ μΌλ‘ κ²ν ν ν, κ·Έλ‘ μΈνμ¬ λ°μν μ μλ λ¬Έμ μ μ ν΄κ²°νκΈ° μν λ°©μ μ λͺ¨μνλ κ²μ λͺ©μ μΌλ‘ νλ€. | 9232 | null | translation | The purpose of this study is to explore solutions to potential issues that may arise as a result of the judgment. | {} | {} |
pos-20080 | 1 | positive | sentence_chunk_internal | 9233 | 0 | sentence_chunk | μ΄λ 2009λ
μ λΉλ‘μμ² μ§μμΈλ₯Ό λμ
νλ©΄μ ν¨κ» λμ
λ μ λλ‘μ μ΄μ μλ βλ°μ‘μλ곡μ | 9233 | 1 | sentence_chunk | μ λβλΌκ³ νμ¬ λ°°λΉμλμ΄ μ¬μ
μ© μμ°μ κ·μλλ κ²½μ°μ κ·Έ μλμ 50%λ₯Ό 곡μ νμλ€. | {} | {} |
pos-20081 | 1 | positive | sentence_translation | 9233 | null | sentence | μ΄λ 2009λ
μ λΉλ‘μμ² μ§μμΈλ₯Ό λμ
νλ©΄μ ν¨κ» λμ
λ μ λλ‘μ μ΄μ μλ βλ°μ‘μλ곡μ μ λβλΌκ³ νμ¬ λ°°λΉμλμ΄ μ¬μ
μ© μμ°μ κ·μλλ κ²½μ°μ κ·Έ μλμ 50%λ₯Ό 곡μ νμλ€. | 9233 | null | translation | This system was introduced together with the introduction of the proportional source collection tax in 2009, which was previously called the "half-income deduction system," and 50% of the income was deducted when dividend income was attributed to business assets. | {} | {} |
pos-20082 | 1 | positive | translation_chunk_internal | 9233 | 0 | translation_chunk | This system was introduced together with the introduction of the proportional source collection tax in 2009, which was previously | 9233 | 1 | translation_chunk | called the "half-income deduction system," and 50% of the income was deducted when dividend income was attributed to business assets. | {} | {} |
pos-20083 | 1 | positive | sentence_translation | 9234 | null | sentence | μ λ³Έμμ°μλμΈμ κ³ΌμΈνμ€μ μλ³Έμμ°μλμ΄λ©°, μΈμ¨μ μμΉμ μΌλ‘ 25%μ΄λ©°, μμΈμ μΌλ‘ 15%κ° μ μ©λλ€. | 9234 | null | translation | The tax base for capital asset income tax is capital asset income, the tax rate is 25% in principle, and 15% is exceptionally applied. | {} | {} |
pos-20084 | 1 | positive | sentence_translation | 9235 | null | sentence | μ μΈμ¨μ΄ μ μ©λλ μλ³Έμμ°μλμ μ νμ λ
μΌ ο½’μλμΈλ²ο½£ μ 20μ‘° μ 1ν μ 10νΈμ κ·μ λ μλμ ννλ€. | 9235 | null | translation | The types of capital asset income subject to low tax rates are limited to income stipulated in Article 20 (1) 10 of the German Income Tax Act. | {} | {} |
pos-20085 | 1 | positive | sentence_translation | 9236 | null | sentence | λ§μ§λ§μΌλ‘ λμ§νΈ ν ν°μ΄ μλ³Έμμ₯λ²μ ν¬μκ³μ½μ¦κΆμ ν΄λΉλλμ§ μ¬λΆλ₯Ό μ΄ν΄λ³΄λ©΄ λ€μκ³Ό κ°λ€. | 9236 | null | translation | Finally, let's examine whether digital tokens are considered investment contract securities under the Capital Markets Act. | {} | {} |
pos-20086 | 1 | positive | sentence_translation | 9237 | null | sentence | μνΈννλ₯Ό μ΄μ©ν μ¬ μΌμ μ μ¬μ
μκΈμ λͺ¨μ§νκ³ μ΄μ λν κ΅ν μ§νλ‘ ν ν° λ±μ μ 곡νλ€λ μΈ‘ λ©΄μμ IPOμ μ μ¬μ±μ κ°μ§λ€. | 9237 | null | translation | In terms of raising a certain amount of business funds through the use of cryptocurrency and providing tokens as an exchange token for it, it bears similarities to an IPO. | {} | {} |
pos-20087 | 1 | positive | translation_chunk_internal | 9237 | 0 | translation_chunk | In terms of raising a certain amount of business funds through the use of cryptocurrency | 9237 | 1 | translation_chunk | and providing tokens as an exchange token for it, it bears similarities to an IPO. | {} | {} |
pos-20088 | 1 | positive | sentence_translation | 9238 | null | sentence | μ΄λ¬ν μΈ‘λ©΄μμ μ μ¬μμ νμμ ν΄λΉνλμ§ μ¬ λΆκ° λ¬Έμ μ μΌλ‘ λ μ€λ₯΄κ² λλ€. | 9238 | null | translation | In this regard, the issue of whether it constitutes similar reception behavior arises as a concern. | {} | {} |
pos-20089 | 1 | positive | sentence_chunk_internal | 9239 | 0 | sentence_chunk | μλ³Έμμ₯λ² μ 4μ‘° μ 6νμμ κ·μ νλ ν¬μκ³μ½μ¦κΆμ κ° λ
μ μλ νμ νλ | 9239 | 1 | sentence_chunk | λ―Έ μ°λ°© λλ²μμ βHowey Testβμ κ°μ λ
Όλ¦¬μμ μ 립λ κ²μ΄λ€. | {} | {} |
pos-20090 | 1 | positive | sentence_translation | 9239 | null | sentence | μλ³Έμμ₯λ² μ 4μ‘° μ 6νμμ κ·μ νλ ν¬μκ³μ½μ¦κΆμ κ° λ
μ μλ νμ νλ λ―Έ μ°λ°© λλ²μμ βHowey Testβμ κ°μ λ
Όλ¦¬μμ μ 립λ κ²μ΄λ€. | 9239 | null | translation | The definition of investment contract securities, as stipulated in Article 4, Paragraph 6 of the Capital Markets Act, was established based on the same logic as the "Howey Test" of the U.S. Supreme Court, which will be explained later. | {} | {} |
pos-20091 | 1 | positive | translation_chunk_internal | 9239 | 0 | translation_chunk | The definition of investment contract securities, as stipulated in Article 4, Paragraph 6 of the Capital Markets Act, | 9239 | 1 | translation_chunk | was established based on the same logic as the "Howey Test" of the U.S. Supreme Court, which will be explained later. | {} | {} |
pos-20092 | 1 | positive | sentence_chunk_internal | 9240 | 0 | sentence_chunk | μ¬λͺ¨μ¬κ°μ νλμ λν νΉλ‘ μΈκ΅ ν¬μμ ν, μΈκ΅ ν¬μμ΅λͺ
μ‘°ν©μ μΈκ΅μ§ν©ν¬μμ
μ λλ μΈκ΅ ν¬μνμ¬λ±μ΄ λ€μ κ° λͺ©μ | 9240 | 1 | sentence_chunk | κΈ°μ€μ λͺ¨λ κ°μΆμ΄ μΈκ΅μ§ν©ν¬μμ¦κΆμ κ΅λ΄μμ ν맀νλ κ²½μ°, κΈμ΅ν¬ μμ
μ μ©μ΄ λ°°μ λμ΄ μ§μ
κ·μ κ° μ μ©λμ§ μλνλ€. | {} | {} |
pos-20093 | 1 | positive | sentence_translation | 9240 | null | sentence | μ¬λͺ¨μ¬κ°μ νλμ λν νΉλ‘ μΈκ΅ ν¬μμ ν, μΈκ΅ ν¬μμ΅λͺ
μ‘°ν©μ μΈκ΅μ§ν©ν¬μμ
μ λλ μΈκ΅ ν¬μνμ¬λ±μ΄ λ€μ κ° λͺ©μ κΈ°μ€μ λͺ¨λ κ°μΆμ΄ μΈκ΅μ§ν©ν¬μμ¦κΆμ κ΅λ΄μμ ν맀νλ κ²½μ°, κΈμ΅ν¬ μμ
μ μ©μ΄ λ°°μ λμ΄ μ§μ
κ·μ κ° μ μ©λμ§ μλνλ€. | 9240 | null | translation | If a foreign investment trust, a foreign collective investment business entity of a foreign investment anonymous association, or a foreign investment company, etc. sells foreign collective investment securities in Korea in accordance with all of the following criteria, the application of financial investment self-emplo... | {} | {} |
pos-20094 | 1 | positive | translation_chunk_internal | 9240 | 0 | translation_chunk | If a foreign investment trust, a foreign collective investment business entity of a foreign investment anonymous association, or a foreign investment | 9240 | 1 | translation_chunk | company, etc. sells foreign collective investment securities in Korea in accordance with all of the following criteria, the application of | {} | {} |
pos-20095 | 1 | positive | translation_chunk_internal | 9240 | 0 | translation_chunk | If a foreign investment trust, a foreign collective investment business entity of a foreign investment anonymous association, or a foreign investment | 9240 | 2 | translation_chunk | financial investment self-employment is excluded and entry regulations are not applied for special cases involving private equity indirect funds. | {} | {} |
pos-20096 | 1 | positive | translation_chunk_internal | 9240 | 1 | translation_chunk | company, etc. sells foreign collective investment securities in Korea in accordance with all of the following criteria, the application of | 9240 | 2 | translation_chunk | financial investment self-employment is excluded and entry regulations are not applied for special cases involving private equity indirect funds. | {} | {} |
pos-20097 | 1 | positive | sentence_chunk_internal | 9241 | 0 | sentence_chunk | μμ μ΄ν΄λ³Έ λ°μ κ°μ΄ μΈκ΅ ν¬μμ΅λͺ
μ‘°ν©μ ν΄λΉλλ κ²½μ°μλ κ·Έ μ΄μ΅μ΄ μλμ λ°λ₯Έ μ°¨μ΅μ΄λΌ | 9241 | 1 | sentence_chunk | νλλΌλ μλμΈλ² μνλ Ή μ 26μ‘°μ2 μ 5νμ λ°λΌ μΌκ΄νμ¬ λ°° λΉμλμΌλ‘ λΆλ₯λλ€. | {} | {} |
pos-20098 | 1 | positive | sentence_translation | 9241 | null | sentence | μμ μ΄ν΄λ³Έ λ°μ κ°μ΄ μΈκ΅ ν¬μμ΅λͺ
μ‘°ν©μ ν΄λΉλλ κ²½μ°μλ κ·Έ μ΄μ΅μ΄ μλμ λ°λ₯Έ μ°¨μ΅μ΄λΌ νλλΌλ μλμΈλ² μνλ Ή μ 26μ‘°μ2 μ 5νμ λ°λΌ μΌκ΄νμ¬ λ°° λΉμλμΌλ‘ λΆλ₯λλ€. | 9241 | null | translation | As discussed above, if it falls under an anonymous foreign investment association, even if the profit is a gain from the transfer, it is classified as distributed income in accordance with Article 26-2 (5) of the Enforcement Decree of the Income Tax Act. | {} | {} |
pos-20099 | 1 | positive | translation_chunk_internal | 9241 | 0 | translation_chunk | As discussed above, if it falls under an anonymous foreign investment association, even if the profit is a gain from the transfer, | 9241 | 1 | translation_chunk | it is classified as distributed income in accordance with Article 26-2 (5) of the Enforcement Decree of the Income Tax Act. | {} | {} |
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