Split (1)

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

pair_id string	label int64	pair_type string	pair_subtype string	a_doc_id string	a_snippet_id int64	a_text_type string	a_text string	b_doc_id string	b_snippet_id int64	b_text_type string	b_text string	a_metadata unknown	b_metadata unknown
pos-20300	1	positive	sentence_translation	9325	null	sentence	우리나라 소득세법에서나 법인세법에서 다루어야 할 논의의 맥락에 서는 자본시장법에서 논의되는 바와 다르게 차이가 나타나는 부분이 있다.	9325	null	translation	There are differences in certain aspects, unlike the discussions in the Capital Markets Act, in the context of the discussions that should be addressed in the Korean income tax law or the corporate tax law.	{}	{}
pos-20301	1	positive	translation_chunk_internal	9325	0	translation_chunk	There are differences in certain aspects, unlike the discussions in the Capital Markets Act, in the	9325	1	translation_chunk	context of the discussions that should be addressed in the Korean income tax law or the corporate tax law.	{}	{}
pos-20302	1	positive	sentence_translation	9326	null	sentence	이와 관련하여 ① 우선 소득세 법상 소득 구분 방식을 고려하여 볼 때, 접근 가능한 유형에 대해서 살펴본다.	9326	null	translation	In relation to this, (1) First and foremost, when considering the income classification method according to the Income Tax Act, we will examine the accessible types.	{}	{}
pos-20303	1	positive	translation_chunk_internal	9326	0	translation_chunk	In relation to this, (1) First and foremost, when considering the income classification	9326	1	translation_chunk	method according to the Income Tax Act, we will examine the accessible types.	{}	{}
pos-20304	1	positive	sentence_translation	9327	null	sentence	국조법 제5조는 다음과 같이 총 6가지의 정상가격 산출방법을 규정하고 있다.	9327	null	translation	Article 5 of the Adjustment of International Taxes Act specifies six methods for calculating the normal price as follows.	{}	{}
pos-20305	1	positive	sentence_translation	9328	null	sentence	<그림 1>에서 보는 바와 같이, 물리적 자금통합관리에서 기업 내 각 참여법인 의 자금은 물리적으로 자금통합관리자 계좌로 이동한다.	9328	null	translation	As shown in Figure 1, in the context of physical fund integration management, the funds of each participating subsidiary within the company are physically transferred to the account of the fund integration manager.	{}	{}
pos-20306	1	positive	translation_chunk_internal	9328	0	translation_chunk	As shown in Figure 1, in the context of physical fund integration management, the funds of each participating	9328	1	translation_chunk	subsidiary within the company are physically transferred to the account of the fund integration manager.	{}	{}
pos-20307	1	positive	sentence_translation	9329	null	sentence	이자 계산은 자금통합관리자 계좌로 통합된 순 잔액에 적용되기 때문에, 기업 전체적으로 이자수익을 극대화할 수 있다.	9329	null	translation	Since interest calculation is applied to the net balance consolidated into the fund integration manager account, it is possible to maximize interest income throughout the entire company.	{}	{}
pos-20308	1	positive	translation_chunk_internal	9329	0	translation_chunk	Since interest calculation is applied to the net balance consolidated into the fund integration	9329	1	translation_chunk	manager account, it is possible to maximize interest income throughout the entire company.	{}	{}
pos-20309	1	positive	sentence_chunk_internal	9330	0	sentence_chunk	제로밸런스 구조의 경우 관계사별 각 은행 계좌에서 현금이 초과하는지 또는 부족한지에 따라	9330	1	sentence_chunk	모든 현금 잔액이 자금통합관리자 계좌로 또는 현금이 부족한 은행계좌로 물리적 으로 통합된다.	{}	{}
pos-20310	1	positive	sentence_translation	9330	null	sentence	제로밸런스 구조의 경우 관계사별 각 은행 계좌에서 현금이 초과하는지 또는 부족한지에 따라 모든 현금 잔액이 자금통합관리자 계좌로 또는 현금이 부족한 은행계좌로 물리적 으로 통합된다.	9330	null	translation	In the case of a zero-balance structure, the cash balances from each bank account for each affiliate are physically consolidated into either the fund integration manager account or the bank account with insufficient cash, depending on whether there is an excess or shortage of cash.	{}	{}
pos-20311	1	positive	translation_chunk_internal	9330	0	translation_chunk	In the case of a zero-balance structure, the cash balances from each bank account for each affiliate are physically consolidated into either	9330	1	translation_chunk	the fund integration manager account or the bank account with insufficient cash, depending on whether there is an excess or shortage of cash.	{}	{}
pos-20312	1	positive	sentence_translation	9331	null	sentence	금융권 약화로 인해 세수가 감소하고 2차적으로 경기가 위축되어 고용이 악 화될 수 있다는 점이다.	9331	null	translation	The weakening of the financial sector may lead to a decrease in tax revenues and a subsequent contraction of the economy, which could negatively impact employment.	{}	{}
pos-20313	1	positive	translation_chunk_internal	9331	0	translation_chunk	The weakening of the financial sector may lead to a decrease in tax revenues and a	9331	1	translation_chunk	subsequent contraction of the economy, which could negatively impact employment.	{}	{}
pos-20314	1	positive	sentence_chunk_internal	9332	0	sentence_chunk	도입 반대론 첫째, 금융거래세의 원래 취지는 고빈도거래를 제어하는 것에 있는데, 금융거래세 자체가 고빈도거래를 통한	9332	1	sentence_chunk	투기거래만 구분하여 과세하지 않으므로 투기목적이 없 는 단기거래뿐만 아니라 장기거래도 왜곡할 수 있다는 점이다.	{}	{}
pos-20315	1	positive	sentence_translation	9332	null	sentence	도입 반대론 첫째, 금융거래세의 원래 취지는 고빈도거래를 제어하는 것에 있는데, 금융거래세 자체가 고빈도거래를 통한 투기거래만 구분하여 과세하지 않으므로 투기목적이 없 는 단기거래뿐만 아니라 장기거래도 왜곡할 수 있다는 점이다.	9332	null	translation	The first objection to the introduction is that the original intention of the financial transaction tax is to regulate high-frequency transactions, but it can distort not only short-term transactions without speculative purposes but also long-term transactions because the tax does not solely target speculative transact...	{}	{}
pos-20316	1	positive	translation_chunk_internal	9332	0	translation_chunk	The first objection to the introduction is that the original intention of the financial transaction tax is to regulate	9332	1	translation_chunk	high-frequency transactions, but it can distort not only short-term transactions without speculative purposes but also	{}	{}
pos-20317	1	positive	translation_chunk_internal	9332	0	translation_chunk	The first objection to the introduction is that the original intention of the financial transaction tax is to regulate	9332	2	translation_chunk	long-term transactions because the tax does not solely target speculative transactions through high-frequency trading.	{}	{}
pos-20318	1	positive	translation_chunk_internal	9332	1	translation_chunk	high-frequency transactions, but it can distort not only short-term transactions without speculative purposes but also	9332	2	translation_chunk	long-term transactions because the tax does not solely target speculative transactions through high-frequency trading.	{}	{}
pos-20319	1	positive	sentence_translation	9333	null	sentence	특히 미국과 영국이 이와 같 은 측면에서 도입을 반대하였다.	9333	null	translation	In particular, the United States and Britain opposed the implementation on these grounds.	{}	{}
pos-20320	1	positive	sentence_translation	9334	null	sentence	외부 거래은행은 참 여법인들과 직접적인 거래 당사자가 아니므로 자금통합관리자의 최상위계좌 외에 는 참여법인들의 계좌를 추적할 수 없다.	9334	null	translation	Since the external trading bank is not a direct transaction party with the participating corporations, it is not possible to track the accounts of participating corporations other than the top account of the fund integration manager.	{}	{}
pos-20321	1	positive	translation_chunk_internal	9334	0	translation_chunk	Since the external trading bank is not a direct transaction party with the participating corporations, it is not	9334	1	translation_chunk	possible to track the accounts of participating corporations other than the top account of the fund integration manager.	{}	{}
pos-20322	1	positive	sentence_translation	9335	null	sentence	이 구조는 자금통합관리자가 사내 은행의 기능을 수행하면서 기업 내 다른 법인 들을 지원하기 위해 외부의 은행 서비스를 이용한다.	9335	null	translation	This structure uses external banking services to support other corporations in the enterprise while the fund integration manager performs the functions of an in-house bank.	{}	{}
pos-20323	1	positive	translation_chunk_internal	9335	0	translation_chunk	This structure uses external banking services to support other corporations in the	9335	1	translation_chunk	enterprise while the fund integration manager performs the functions of an in-house bank.	{}	{}
pos-20324	1	positive	sentence_translation	9336	null	sentence	세금이라고 하면 당연히 재정수입을 목적으로 해야 한다는 점에서 해당 규정은 확인적 규정이라고 할 수 있을 것이다.	9336	null	translation	The regulations can be considered confirmatory regulations in that they must be for the purpose of fiscal income when it comes to taxes.	{}	{}
pos-20325	1	positive	sentence_translation	9337	null	sentence	이상의 이유로 독일연방재무부 내에서도 도입에 대한 의견이 분분하며, 향후 독일이 자체적으로 도입하는 것도 난항 을 겪을 것으로 보인다.	9337	null	translation	Due to the reasons mentioned above, there are also differing opinions within the German Federal Ministry of Finance regarding the implementation, and it is anticipated that Germany will face difficulties in introducing it on its own in the future.	{}	{}
pos-20326	1	positive	translation_chunk_internal	9337	0	translation_chunk	Due to the reasons mentioned above, there are also differing opinions within the German Federal Ministry of Finance regarding	9337	1	translation_chunk	the implementation, and it is anticipated that Germany will face difficulties in introducing it on its own in the future.	{}	{}
pos-20327	1	positive	sentence_chunk_internal	9338	0	sentence_chunk	투자자들이 큰 규모로 조세회피를 야기할 수 있으며, 이로 인해서 금융거래세가 도입되어진 국가와	9338	1	sentence_chunk	시장에서 실질적인 세수입은 기존에 예상하 고 기대했던 것보다 상당이 낮아질 수 있다는 점이다.	{}	{}
pos-20328	1	positive	sentence_translation	9338	null	sentence	투자자들이 큰 규모로 조세회피를 야기할 수 있으며, 이로 인해서 금융거래세가 도입되어진 국가와 시장에서 실질적인 세수입은 기존에 예상하 고 기대했던 것보다 상당이 낮아질 수 있다는 점이다.	9338	null	translation	The point is that investors can cause significant tax evasion, and as a result, the actual tax revenue in countries and markets where financial transaction taxes have been introduced may be considerably lower than initially anticipated and expected.	{}	{}
pos-20329	1	positive	translation_chunk_internal	9338	0	translation_chunk	The point is that investors can cause significant tax evasion, and as a result, the actual tax revenue in countries and markets	9338	1	translation_chunk	where financial transaction taxes have been introduced may be considerably lower than initially anticipated and expected.	{}	{}
pos-20330	1	positive	sentence_chunk_internal	9339	0	sentence_chunk	금융당국 과 중앙 관련 부처들이 ICO를 합리적으로 수용하여 국내에서 진행할 수 있도록 하 는	9339	1	sentence_chunk	경우에는 구체적인 사안에서 사실관계를 다루면서 심도있는 논의가 이루어져 야 할 것으로 생각된다.	{}	{}
pos-20331	1	positive	sentence_translation	9339	null	sentence	금융당국 과 중앙 관련 부처들이 ICO를 합리적으로 수용하여 국내에서 진행할 수 있도록 하 는 경우에는 구체적인 사안에서 사실관계를 다루면서 심도있는 논의가 이루어져 야 할 것으로 생각된다.	9339	null	translation	If financial authorities and relevant central ministries reasonably accept ICOs and allow them to be conducted domestically, it is believed that in-depth discussions should be held, addressing specific matters and facts.	{}	{}
pos-20332	1	positive	translation_chunk_internal	9339	0	translation_chunk	If financial authorities and relevant central ministries reasonably accept ICOs and allow them to be conducted	9339	1	translation_chunk	domestically, it is believed that in-depth discussions should be held, addressing specific matters and facts.	{}	{}
pos-20333	1	positive	sentence_chunk_internal	9340	0	sentence_chunk	유틸리티 토큰의 경우에는 블록체인에 기반을 둔 서비스를 차후 제공하고자 하 는 과정에서 디지털 토큰	9340	1	sentence_chunk	등을 발행하고 암호화폐를 수취 하는 체계를 갖추고 있는 프로세스 자체에서 과세상 쟁점이 나타나고 있다.	{}	{}
pos-20334	1	positive	sentence_translation	9340	null	sentence	유틸리티 토큰의 경우에는 블록체인에 기반을 둔 서비스를 차후 제공하고자 하 는 과정에서 디지털 토큰 등을 발행하고 암호화폐를 수취 하는 체계를 갖추고 있는 프로세스 자체에서 과세상 쟁점이 나타나고 있다.	9340	null	translation	Taxation issues arise in the process of issuing digital tokens and receiving cryptocurrencies in the process of providing blockchain-based services in the future for utility tokens.	{}	{}
pos-20335	1	positive	translation_chunk_internal	9340	0	translation_chunk	Taxation issues arise in the process of issuing digital tokens and receiving cryptocurrencies	9340	1	translation_chunk	in the process of providing blockchain-based services in the future for utility tokens.	{}	{}
pos-20336	1	positive	sentence_translation	9341	null	sentence	해당의 쟁점은 국내에서 ICO 가 적절하게 허용되면서 국내에서 ICO가 진행된다고 전제할 경우에 주로 문제될 사안이다.	9341	null	translation	This issue primarily arises when assuming that ICOs are appropriately permitted in Korea and conducted domestically.	{}	{}
pos-20337	1	positive	sentence_chunk_internal	9342	0	sentence_chunk	금융감 독원의 실무안내서에 따르면 ‘외국의 공모 펀드 뿐 아니라 조세회피지역 에서 설립된 사모펀드, PEF,	9342	1	sentence_chunk	부동산투자회사 등도 외국집합투자기구에 해당’ 하는 것으로 명시하여 그 범위를 상당히 넓게 파악하는 것으로 보인다.	{}	{}
pos-20338	1	positive	sentence_translation	9342	null	sentence	금융감 독원의 실무안내서에 따르면 ‘외국의 공모 펀드 뿐 아니라 조세회피지역 에서 설립된 사모펀드, PEF, 부동산투자회사 등도 외국집합투자기구에 해당’ 하는 것으로 명시하여 그 범위를 상당히 넓게 파악하는 것으로 보인다.	9342	null	translation	According to the practical guide of the Financial Supervisory Service, it appears that the scope of "foreign collective investment schemes" is understood to be quite broad, as stated in the guide, which includes not only foreign public offering funds but also private equity funds (PEFs) and real estate investment compa...	{}	{}
pos-20339	1	positive	translation_chunk_internal	9342	0	translation_chunk	According to the practical guide of the Financial Supervisory Service, it appears that the scope of "foreign collective	9342	1	translation_chunk	investment schemes" is understood to be quite broad, as stated in the guide, which includes not only foreign public	{}	{}
pos-20340	1	positive	translation_chunk_internal	9342	0	translation_chunk	According to the practical guide of the Financial Supervisory Service, it appears that the scope of "foreign collective	9342	2	translation_chunk	offering funds but also private equity funds (PEFs) and real estate investment companies established in tax avoidance areas.	{}	{}
pos-20341	1	positive	translation_chunk_internal	9342	1	translation_chunk	investment schemes" is understood to be quite broad, as stated in the guide, which includes not only foreign public	9342	2	translation_chunk	offering funds but also private equity funds (PEFs) and real estate investment companies established in tax avoidance areas.	{}	{}
pos-20342	1	positive	sentence_chunk_internal	9343	0	sentence_chunk	자본시장 법상 외국집합투자기구인지 여부는, 해당 투자 vehicle이 자금모집, 투자자에 의한 일상적 운용지시의 배제, 투자손익의	9343	1	sentence_chunk	분배 등 자본시장법에서 정한 ‘집합투자’의 개념 요소를 갖추어 국내 집합투자기구와 유사한지 여부에 의해 판단되어야 한다.	{}	{}
pos-20343	1	positive	sentence_translation	9343	null	sentence	자본시장 법상 외국집합투자기구인지 여부는, 해당 투자 vehicle이 자금모집, 투자자에 의한 일상적 운용지시의 배제, 투자손익의 분배 등 자본시장법에서 정한 ‘집합투자’의 개념 요소를 갖추어 국내 집합투자기구와 유사한지 여부에 의해 판단되어야 한다.	9343	null	translation	The determination of whether an investment vehicle is considered a foreign collective investment vehicle under the Capital Markets Act should be based on its similarity to a domestic collective investment vehicle, as defined by the conceptual elements of "collective investment" outlined in the Capital Markets Act, whic...	{}	{}
pos-20344	1	positive	translation_chunk_internal	9343	0	translation_chunk	The determination of whether an investment vehicle is considered a foreign collective investment vehicle under the Capital Markets Act should be based	9343	1	translation_chunk	on its similarity to a domestic collective investment vehicle, as defined by the conceptual elements of "collective investment" outlined in the Capital	{}	{}
pos-20345	1	positive	translation_chunk_internal	9343	0	translation_chunk	The determination of whether an investment vehicle is considered a foreign collective investment vehicle under the Capital Markets Act should be based	9343	2	translation_chunk	Markets Act, which include fundraising, exclusion of daily management instructions by investors, and distribution of investment gains and losses.	{}	{}
pos-20346	1	positive	translation_chunk_internal	9343	1	translation_chunk	on its similarity to a domestic collective investment vehicle, as defined by the conceptual elements of "collective investment" outlined in the Capital	9343	2	translation_chunk	Markets Act, which include fundraising, exclusion of daily management instructions by investors, and distribution of investment gains and losses.	{}	{}
pos-20347	1	positive	sentence_chunk_internal	9344	0	sentence_chunk	자본시장법령 및 관련 감독 실무상 특정 특수목적법인이 위와 같은 등록을 요하는 외국집합투자기구인지, 아니면 등록을	9344	1	sentence_chunk	요하지 않는 단순 투자 vehicle인지 여부에 대한 명확하고 구체적인 기준이 마련되어 있는 것은 아니다.	{}	{}
pos-20348	1	positive	sentence_translation	9344	null	sentence	자본시장법령 및 관련 감독 실무상 특정 특수목적법인이 위와 같은 등록을 요하는 외국집합투자기구인지, 아니면 등록을 요하지 않는 단순 투자 vehicle인지 여부에 대한 명확하고 구체적인 기준이 마련되어 있는 것은 아니다.	9344	null	translation	The Capital Market Act and related supervisory practices do not provide clear and specific criteria for determining whether a specific special purpose corporation is a foreign collective investment vehicle that requires the aforementioned registration or a simple investment vehicle that does not require registration.	{}	{}
pos-20349	1	positive	translation_chunk_internal	9344	0	translation_chunk	The Capital Market Act and related supervisory practices do not provide clear and specific criteria for determining whether a specific special purpose corporation	9344	1	translation_chunk	is a foreign collective investment vehicle that requires the aforementioned registration or a simple investment vehicle that does not require registration.	{}	{}
pos-20350	1	positive	sentence_chunk_internal	9345	0	sentence_chunk	케이맨 제도, 미국 델라웨어주 및 룩셈부르크에서 설립되는 외국집합투자기구의 법적 형태는 주로	9345	1	sentence_chunk	limited partnership이나 limited liability company로 설립된다.	{}	{}
pos-20351	1	positive	sentence_translation	9345	null	sentence	케이맨 제도, 미국 델라웨어주 및 룩셈부르크에서 설립되는 외국집합투자기구의 법적 형태는 주로 limited partnership이나 limited liability company로 설립된다.	9345	null	translation	Foreign collective investment schemes established in the Cayman Islands, Delaware, and Luxembourg in the United States are primarily established as limited partnerships or limited liability companies.	{}	{}
pos-20352	1	positive	translation_chunk_internal	9345	0	translation_chunk	Foreign collective investment schemes established in the Cayman Islands, Delaware, and Luxembourg in	9345	1	translation_chunk	the United States are primarily established as limited partnerships or limited liability companies.	{}	{}
pos-20353	1	positive	sentence_translation	9346	null	sentence	기획재정부고시 이기는 하지만, 자금통합관리에 대해 직접 다룬다는 점에서 여기서 소개 한다.	9346	null	translation	Although it is the Ministry of Strategy and Finance notice, it is introduced here because it directly addresses integrated fund management.	{}	{}
pos-20354	1	positive	sentence_translation	9347	null	sentence	현행 국내 자금통합관리 과세제도 국내 외국환거래규정 1과 국제조세조정에 관한 법률 에서 자금통합관리 제 도에 관한 규정을 검토한다.	9347	null	translation	The regulations on the integrated fund management system are being reviewed in the current domestic taxation system for fund integration management, Domestic Foreign Exchange Transaction Regulations 1, and the International Tax Adjustment Act.	{}	{}
pos-20355	1	positive	translation_chunk_internal	9347	0	translation_chunk	The regulations on the integrated fund management system are being reviewed in the current domestic taxation system for	9347	1	translation_chunk	fund integration management, Domestic Foreign Exchange Transaction Regulations 1, and the International Tax Adjustment Act.	{}	{}
pos-20356	1	positive	sentence_chunk_internal	9348	0	sentence_chunk	본 연구에서는 우리나라의 지급보증 용역거래에 대한 과세제도 및 국제기구의 지급 보증 용역과 관련한 이전가격 지침	9348	1	sentence_chunk	등을 분석하고, 국조법에서 규정하고 있는 정상가 격 산출방법이 실무적으로 어떻게 적용되고 있는지 살펴보았다.	{}	{}
pos-20357	1	positive	sentence_translation	9348	null	sentence	본 연구에서는 우리나라의 지급보증 용역거래에 대한 과세제도 및 국제기구의 지급 보증 용역과 관련한 이전가격 지침 등을 분석하고, 국조법에서 규정하고 있는 정상가 격 산출방법이 실무적으로 어떻게 적용되고 있는지 살펴보았다.	9348	null	translation	In this study, we analyzed the taxation system for payment guarantee service transactions in Korea and transfer price guidelines related to payment guarantee services by international organizations, and looked at how the normal price calculation method stipulated in the Act on the Inspection and Investigation of State ...	{}	{}
pos-20358	1	positive	translation_chunk_internal	9348	0	translation_chunk	In this study, we analyzed the taxation system for payment guarantee service transactions in Korea and transfer price	9348	1	translation_chunk	guidelines related to payment guarantee services by international organizations, and looked at how the normal price	{}	{}
pos-20359	1	positive	translation_chunk_internal	9348	0	translation_chunk	In this study, we analyzed the taxation system for payment guarantee service transactions in Korea and transfer price	9348	2	translation_chunk	calculation method stipulated in the Act on the Inspection and Investigation of State Administration was applied in practice.	{}	{}
pos-20360	1	positive	translation_chunk_internal	9348	1	translation_chunk	guidelines related to payment guarantee services by international organizations, and looked at how the normal price	9348	2	translation_chunk	calculation method stipulated in the Act on the Inspection and Investigation of State Administration was applied in practice.	{}	{}
pos-20361	1	positive	sentence_chunk_internal	9349	0	sentence_chunk	향후 금융거래와 관련된 이전가격 분쟁은 더욱 증 가할 수밖에 없을 것으로 보이며,	9349	1	sentence_chunk	국내 기업들은 이에 대한 선제적인 준비를 통해 향 후 과세위험을 최소화해야 할 것이다.	{}	{}
pos-20362	1	positive	sentence_translation	9349	null	sentence	향후 금융거래와 관련된 이전가격 분쟁은 더욱 증 가할 수밖에 없을 것으로 보이며, 국내 기업들은 이에 대한 선제적인 준비를 통해 향 후 과세위험을 최소화해야 할 것이다.	9349	null	translation	In the future, transfer price disputes related to financial transactions are expected to increase further, and domestic companies should minimize future tax risks by preemptively preparing for them.	{}	{}
pos-20363	1	positive	translation_chunk_internal	9349	0	translation_chunk	In the future, transfer price disputes related to financial transactions are expected to increase	9349	1	translation_chunk	further, and domestic companies should minimize future tax risks by preemptively preparing for them.	{}	{}
pos-20364	1	positive	sentence_translation	9350	null	sentence	되지 않는다고 하더라도, 일종의 투자계약으로서 투자익명조합에 해당될 수 있는 본질은 충분히 갖추고 있다.	9350	null	translation	Even if it does not succeed, it possesses sufficient essence to qualify as an anonymous investment association as a form of investment contract.	{}	{}
pos-20365	1	positive	sentence_chunk_internal	9351	0	sentence_chunk	이는 자본시장법에서 외국 집합투자증권의 범주에 외 국에서 법령에 따라 설정된 외국 투자신탁, 외국 투자익명조합,	9351	1	sentence_chunk	외국 집합투자업자 나 외국 투자회사 등이 발행한 증권을 모두 외국 집합투자증권으로 포함시키고 있 기 때문이다.	{}	{}
pos-20366	1	positive	sentence_translation	9351	null	sentence	이는 자본시장법에서 외국 집합투자증권의 범주에 외 국에서 법령에 따라 설정된 외국 투자신탁, 외국 투자익명조합, 외국 집합투자업자 나 외국 투자회사 등이 발행한 증권을 모두 외국 집합투자증권으로 포함시키고 있 기 때문이다.	9351	null	translation	This is because the Capital Markets Act includes all securities issued by foreign investment trusts, foreign investment anonymous associations, foreign collective investment business entities, or foreign investment companies established in accordance with laws and regulations in foreign countries as part of the categor...	{}	{}
pos-20367	1	positive	translation_chunk_internal	9351	0	translation_chunk	This is because the Capital Markets Act includes all securities issued by foreign investment trusts, foreign investment	9351	1	translation_chunk	anonymous associations, foreign collective investment business entities, or foreign investment companies established in	{}	{}
pos-20368	1	positive	translation_chunk_internal	9351	0	translation_chunk	This is because the Capital Markets Act includes all securities issued by foreign investment trusts, foreign investment	9351	2	translation_chunk	accordance with laws and regulations in foreign countries as part of the category of foreign collective investment securities.	{}	{}
pos-20369	1	positive	translation_chunk_internal	9351	1	translation_chunk	anonymous associations, foreign collective investment business entities, or foreign investment companies established in	9351	2	translation_chunk	accordance with laws and regulations in foreign countries as part of the category of foreign collective investment securities.	{}	{}
pos-20370	1	positive	sentence_translation	9352	null	sentence	상증세법 시행령 제49조의2 제1항에서 해외 비상장주식 등 국외자산을 평가 심의위원회 제도의 적용 대상에 포함시킨다.	9352	null	translation	In Article 49-2 (1) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, foreign assets such as overseas unlisted stocks are included in the subject of the application of the assessment deliberative committee system.	{}	{}
pos-20371	1	positive	translation_chunk_internal	9352	0	translation_chunk	In Article 49-2 (1) of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, foreign assets such as overseas	9352	1	translation_chunk	unlisted stocks are included in the subject of the application of the assessment deliberative committee system.	{}	{}
pos-20372	1	positive	sentence_translation	9353	null	sentence	이렇게 하면, 평가심의위원회는 보충적 평가방법의 준용이 적절한지 여부를 쉽게 검 토할 수 있다.	9353	null	translation	In this way, the Evaluation Review Committee may easily examine whether it is appropriate to apply mutatis mutandis the supplementary evaluation methods.	{}	{}
pos-20373	1	positive	sentence_translation	9354	null	sentence	이로써 해외 비상장 주식의 평가에 관한 다툼을 줄이고, 평가의 위법을 이유로 과세처분이 전부 취소되는 상황을 막을 수 있다.	9354	null	translation	As a result, it may reduce disputes over the evaluation of unlisted overseas stocks and prevent situations where all taxation dispositions are canceled because of illegal evaluation.	{}	{}
pos-20374	1	positive	translation_chunk_internal	9354	0	translation_chunk	As a result, it may reduce disputes over the evaluation of unlisted overseas stocks and	9354	1	translation_chunk	prevent situations where all taxation dispositions are canceled because of illegal evaluation.	{}	{}
pos-20375	1	positive	sentence_chunk_internal	9355	0	sentence_chunk	일반 외국법인이 특정 사업이나 기술에 대한 투자를 위하여 투자금 을 모집하는 경우에 이를	9355	1	sentence_chunk	주식과 같이 취급하여 소득의 분류를 달리하여야 하는 것이 아 닌지에 관한 논란은 남아 있다.	{}	{}
pos-20376	1	positive	sentence_translation	9355	null	sentence	일반 외국법인이 특정 사업이나 기술에 대한 투자를 위하여 투자금 을 모집하는 경우에 이를 주식과 같이 취급하여 소득의 분류를 달리하여야 하는 것이 아 닌지에 관한 논란은 남아 있다.	9355	null	translation	Controversy remains over whether it is not necessary to treat it as a stock and change the classification of income when a general foreign corporation raises funds for investment in a specific business or technology.	{}	{}
pos-20377	1	positive	translation_chunk_internal	9355	0	translation_chunk	Controversy remains over whether it is not necessary to treat it as a stock and change the classification of	9355	1	translation_chunk	income when a general foreign corporation raises funds for investment in a specific business or technology.	{}	{}
pos-20378	1	positive	sentence_chunk_internal	9356	0	sentence_chunk	해당의 사례 경우에는 지급결제수단형 토큰을 개발하여 추후 코인과 교환해주는 형태이기	9356	1	sentence_chunk	때문에 실제 증권으로서의 수익 배분과 연결된다고 보기에는 어려 운 부분이 있다.	{}	{}
pos-20379	1	positive	sentence_translation	9356	null	sentence	해당의 사례 경우에는 지급결제수단형 토큰을 개발하여 추후 코인과 교환해주는 형태이기 때문에 실제 증권으로서의 수익 배분과 연결된다고 보기에는 어려 운 부분이 있다.	9356	null	translation	In this case, it is difficult to say that it is connected to the distribution of profits as actual securities because the payment method token is developed and exchanged for coins in the future.	{}	{}
pos-20380	1	positive	translation_chunk_internal	9356	0	translation_chunk	In this case, it is difficult to say that it is connected to the distribution of profits as actual	9356	1	translation_chunk	securities because the payment method token is developed and exchanged for coins in the future.	{}	{}
pos-20381	1	positive	sentence_chunk_internal	9357	0	sentence_chunk	현행 소득세법 시행령상의 규정에 따르게 되면 ICO의 발행자 들이 해당 국가에서의 적격 집합투자기구에 해당되는	9357	1	sentence_chunk	경우가 아니라고 하더라도, 우리나라 소득세법에서는 외국 집합투자기구의 범위에 해당되는 것으로 처리할 수 있다.	{}	{}
pos-20382	1	positive	sentence_translation	9357	null	sentence	현행 소득세법 시행령상의 규정에 따르게 되면 ICO의 발행자 들이 해당 국가에서의 적격 집합투자기구에 해당되는 경우가 아니라고 하더라도, 우리나라 소득세법에서는 외국 집합투자기구의 범위에 해당되는 것으로 처리할 수 있다.	9357	null	translation	According to the current Enforcement Decree of Income Tax Act, even if the issuers of the ICO are not eligible collective investment vehicles in the country, the Korean Income Tax Act can treat it as falling within the scope of foreign collective investment vehicles.	{}	{}
pos-20383	1	positive	translation_chunk_internal	9357	0	translation_chunk	According to the current Enforcement Decree of Income Tax Act, even if the issuers of the ICO are not eligible collective investment	9357	1	translation_chunk	vehicles in the country, the Korean Income Tax Act can treat it as falling within the scope of foreign collective investment vehicles.	{}	{}
pos-20384	1	positive	sentence_chunk_internal	9358	0	sentence_chunk	본 방법을 적용하는 데 있어서는 해당 금융기관이 작 성한 이자율 차이 산정내역서가 필수적으로	9358	1	sentence_chunk	요구되며 이를 바탕으로 정상 지급보증 요율 산정 과정을 과세당국에 소명할 수 있어야 한다.	{}	{}
pos-20385	1	positive	sentence_translation	9358	null	sentence	본 방법을 적용하는 데 있어서는 해당 금융기관이 작 성한 이자율 차이 산정내역서가 필수적으로 요구되며 이를 바탕으로 정상 지급보증 요율 산정 과정을 과세당국에 소명할 수 있어야 한다.	9358	null	translation	In order to apply this method, it is essential to have a required detailed statement for calculating the difference in interest rates prepared by the relevant financial institution, and based on this, the process of determining the normal payment guarantee rate should be explained to the tax authorities.	{}	{}
pos-20386	1	positive	translation_chunk_internal	9358	0	translation_chunk	In order to apply this method, it is essential to have a required detailed statement for calculating the difference in interest rates prepared by the	9358	1	translation_chunk	relevant financial institution, and based on this, the process of determining the normal payment guarantee rate should be explained to the tax authorities.	{}	{}
pos-20387	1	positive	sentence_translation	9359	null	sentence	용하여 산출한 지급보증 수수료율의 범위값으로 정상 지급보증 요율을 산정한다.	9359	null	translation	The normal payment guarantee rate is calculated as the range value of the payment guarantee fee rate calculated by the usage.	{}	{}
pos-20388	1	positive	sentence_translation	9360	null	sentence	위 험ㆍ편익접근법을 적용함에 있어서는 편익접근법으로 산정한 수수료율이 위험접근법 으로 산정한 수수료율보다 높은 경우에만 적용할 수 있다.	9360	null	translation	The Risk and Benefit Approach can only be applied when the fee rate calculated using the Benefit Approach is higher than the fee rate calculated using the Risk Approach.	{}	{}
pos-20389	1	positive	translation_chunk_internal	9360	0	translation_chunk	The Risk and Benefit Approach can only be applied when the fee rate calculated using	9360	1	translation_chunk	the Benefit Approach is higher than the fee rate calculated using the Risk Approach.	{}	{}
pos-20390	1	positive	sentence_chunk_internal	9361	0	sentence_chunk	이자율 차이 산정내역서 방법의 적용 이자율 차이 산정내역서 방법은 지급보증 계약 체결 당시 피보증법인이 차입거래를	9361	1	sentence_chunk	수행한 금융기관에서 산정한 지급보증 유무에 따른 이자율 차이를 근거로 정상 지급 보증 요율을 산정하는 방법이다.	{}	{}
pos-20391	1	positive	sentence_translation	9361	null	sentence	이자율 차이 산정내역서 방법의 적용 이자율 차이 산정내역서 방법은 지급보증 계약 체결 당시 피보증법인이 차입거래를 수행한 금융기관에서 산정한 지급보증 유무에 따른 이자율 차이를 근거로 정상 지급 보증 요율을 산정하는 방법이다.	9361	null	translation	The method for calculating the interest rate difference is a method of determining the normal payment guarantee rate based on the difference in interest rates, which is calculated by the financial institution where the guarantor performed the borrowing transaction at the time of entering into the payment guarantee cont...	{}	{}
pos-20392	1	positive	translation_chunk_internal	9361	0	translation_chunk	The method for calculating the interest rate difference is a method of determining the normal payment guarantee	9361	1	translation_chunk	rate based on the difference in interest rates, which is calculated by the financial institution where the	{}	{}
pos-20393	1	positive	translation_chunk_internal	9361	0	translation_chunk	The method for calculating the interest rate difference is a method of determining the normal payment guarantee	9361	2	translation_chunk	guarantor performed the borrowing transaction at the time of entering into the payment guarantee contract.	{}	{}
pos-20394	1	positive	translation_chunk_internal	9361	1	translation_chunk	rate based on the difference in interest rates, which is calculated by the financial institution where the	9361	2	translation_chunk	guarantor performed the borrowing transaction at the time of entering into the payment guarantee contract.	{}	{}
pos-20395	1	positive	sentence_chunk_internal	9362	0	sentence_chunk	미국의 사례는 우리나라 자본시장법상의 투자계약증권으로 분 류 여부와 법리가 맞닿아	9362	1	sentence_chunk	있는 Howey Test 연관 사례를 살펴보 고 우리나라에 시사하는 함의를 살펴보았다.	{}	{}
pos-20396	1	positive	sentence_translation	9362	null	sentence	미국의 사례는 우리나라 자본시장법상의 투자계약증권으로 분 류 여부와 법리가 맞닿아 있는 Howey Test 연관 사례를 살펴보 고 우리나라에 시사하는 함의를 살펴보았다.	9362	null	translation	In the case of the United States, we looked at the case related to the Howey Test, which is classified as investment contract securities under the Korean Capital Markets Act and the legal principles, and figure out the implications for Korea.	{}	{}
pos-20397	1	positive	translation_chunk_internal	9362	0	translation_chunk	In the case of the United States, we looked at the case related to the Howey Test, which is classified as investment	9362	1	translation_chunk	contract securities under the Korean Capital Markets Act and the legal principles, and figure out the implications for Korea.	{}	{}
pos-20398	1	positive	sentence_chunk_internal	9363	0	sentence_chunk	스위스와 싱가포르의 경우에는 금융당국 의 가이드라인에 따라 디지털 토큰 등을 크게 지급결제수단형,	9363	1	sentence_chunk	자산형, 유틸리티 서비스 제공형으로 나누고 그 기능별 성격에 맞춰서 접근하고자 하고 있다.	{}	{}
pos-20399	1	positive	sentence_translation	9363	null	sentence	스위스와 싱가포르의 경우에는 금융당국 의 가이드라인에 따라 디지털 토큰 등을 크게 지급결제수단형, 자산형, 유틸리티 서비스 제공형으로 나누고 그 기능별 성격에 맞춰서 접근하고자 하고 있다.	9363	null	translation	In Switzerland and Singapore, digital tokens are largely divided into payment method types, asset types, and utility service provision types according to financial authorities' guidelines and are intended to be approached according to the nature of each function.	{}	{}

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