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-20400	1	positive	translation_chunk_internal	9363	0	translation_chunk	In Switzerland and Singapore, digital tokens are largely divided into payment method types, asset types, and utility service provision	9363	1	translation_chunk	types according to financial authorities' guidelines and are intended to be approached according to the nature of each function.	{}	{}
pos-20401	1	positive	sentence_chunk_internal	9364	0	sentence_chunk	특히 국외에 있는 ICO 발행자들은 최소 투자익명조합에서 요구하는 요건 을 충족하고 있는 상황이기 때문에	9364	1	sentence_chunk	소득세법 시행령 제26조의2 제2항 및 제5항 에 따라 일괄하여 배당소득에 해당하는 것으로 처리될 수 있다.	{}	{}
pos-20402	1	positive	sentence_translation	9364	null	sentence	특히 국외에 있는 ICO 발행자들은 최소 투자익명조합에서 요구하는 요건 을 충족하고 있는 상황이기 때문에 소득세법 시행령 제26조의2 제2항 및 제5항 에 따라 일괄하여 배당소득에 해당하는 것으로 처리될 수 있다.	9364	null	translation	In particular, since overseas ICO issuers meet the requirements requested by the minimum investment anonymous association, they can be treated as dividend income in accordance with Article 26-2 (2) and (5) of the Enforcement Decree of the Income Tax Act.	{}	{}
pos-20403	1	positive	translation_chunk_internal	9364	0	translation_chunk	In particular, since overseas ICO issuers meet the requirements requested by the minimum investment anonymous association, they	9364	1	translation_chunk	can be treated as dividend income in accordance with Article 26-2 (2) and (5) of the Enforcement Decree of the Income Tax Act.	{}	{}
pos-20404	1	positive	sentence_translation	9365	null	sentence	근거를 납세자에게 요청할 경우 이에 대한 대응이 어려운 한계를 가지고 있다.	9365	null	translation	There are limitations in responding to requests for evidence from taxpayers.	{}	{}
pos-20405	1	positive	sentence_chunk_internal	9366	0	sentence_chunk	이와 같이 산정된 과세표준에 세율을 적용하면 산출세액이 나오며, 회사단계와 주 주	9366	1	sentence_chunk	등의 단계에서 세부담을 제도 도입전후를 기준으로 비교하면 아래 <표 4>와 같다.	{}	{}
pos-20406	1	positive	sentence_translation	9366	null	sentence	이와 같이 산정된 과세표준에 세율을 적용하면 산출세액이 나오며, 회사단계와 주 주 등의 단계에서 세부담을 제도 도입전후를 기준으로 비교하면 아래 <표 4>와 같다.	9366	null	translation	If the tax rate is applied to the tax base calculated in this way, the calculated tax amount comes out, and the detailed burden at the company stage and shareholders stage is compared based on before and after the introduction of the system, as shown in <Table 4> below.	{}	{}
pos-20407	1	positive	translation_chunk_internal	9366	0	translation_chunk	If the tax rate is applied to the tax base calculated in this way, the calculated tax amount comes out, and the detailed burden at the	9366	1	translation_chunk	company stage and shareholders stage is compared based on before and after the introduction of the system, as shown in <Table 4> below.	{}	{}
pos-20408	1	positive	sentence_translation	9367	null	sentence	주주단계에서 도입 전에 최고세율을 적용했을 때보다 제도 도입 후 25% 단일 세율을 적용했을 때 세부담은 감소하였다.	9367	null	translation	At the shareholder stage, the tax burden decreased when the single tax rate of 25% was applied after the introduction of the system compared to when the maximum tax rate was applied before the introduction.	{}	{}
pos-20409	1	positive	translation_chunk_internal	9367	0	translation_chunk	At the shareholder stage, the tax burden decreased when the single tax rate of 25% was applied after the	9367	1	translation_chunk	introduction of the system compared to when the maximum tax rate was applied before the introduction.	{}	{}
pos-20410	1	positive	sentence_chunk_internal	9368	0	sentence_chunk	분의 경우 법원의 권고에 따라 임의조정을 통하여 직권 감액처분 및 소송 취하로 마무 리가 되었지만 일부의	9368	1	sentence_chunk	회사들은 이러한 절차를 따르지 않고 소송을 지속하여 다음의 대법원 판례와 같이 전부승소 확정판결을 받았다.	{}	{}
pos-20411	1	positive	sentence_translation	9368	null	sentence	분의 경우 법원의 권고에 따라 임의조정을 통하여 직권 감액처분 및 소송 취하로 마무 리가 되었지만 일부의 회사들은 이러한 절차를 따르지 않고 소송을 지속하여 다음의 대법원 판례와 같이 전부승소 확정판결을 받았다.	9368	null	translation	In the case of minutes, it became final and conclusive due to the reduction of ex officio and the withdrawal of the lawsuit through arbitrary adjustment according to the recommendation of the court, but some companies continued to file a lawsuit without following these procedures, and received a final and conclusive ju...	{}	{}
pos-20412	1	positive	translation_chunk_internal	9368	0	translation_chunk	In the case of minutes, it became final and conclusive due to the reduction of ex officio and the withdrawal of the lawsuit through	9368	1	translation_chunk	arbitrary adjustment according to the recommendation of the court, but some companies continued to file a lawsuit without	{}	{}
pos-20413	1	positive	translation_chunk_internal	9368	0	translation_chunk	In the case of minutes, it became final and conclusive due to the reduction of ex officio and the withdrawal of the lawsuit through	9368	2	translation_chunk	following these procedures, and received a final and conclusive judgment in full victory as in the following Supreme Court precedent.	{}	{}
pos-20414	1	positive	translation_chunk_internal	9368	1	translation_chunk	arbitrary adjustment according to the recommendation of the court, but some companies continued to file a lawsuit without	9368	2	translation_chunk	following these procedures, and received a final and conclusive judgment in full victory as in the following Supreme Court precedent.	{}	{}
pos-20415	1	positive	sentence_translation	9369	null	sentence	ICO에 대해서만 특정하여 소득세법상 의 인적용역과 같이 처리하는 예외적 접근방식이 바람직한지는 지속적으로 비판 받을 여지가 있다.	9369	null	translation	There is ongoing potential for criticism regarding the desirability of an exceptional approach that specifically targets ICOs and treats them similarly to personal services under the Income Tax Act.	{}	{}
pos-20416	1	positive	translation_chunk_internal	9369	0	translation_chunk	There is ongoing potential for criticism regarding the desirability of an exceptional approach that	9369	1	translation_chunk	specifically targets ICOs and treats them similarly to personal services under the Income Tax Act.	{}	{}
pos-20417	1	positive	sentence_chunk_internal	9370	0	sentence_chunk	두 번째, ICO와 관련해서 유틸리티 토큰이 발행된 것으로 객관적인 인정을 받지 못하는 경우에는	9370	1	sentence_chunk	선수금 처리도 하지 못하도록 하여 분류 단계에서의 확실성을 확 보하는 과정을 마련하는 방안이다.	{}	{}
pos-20418	1	positive	sentence_translation	9370	null	sentence	두 번째, ICO와 관련해서 유틸리티 토큰이 발행된 것으로 객관적인 인정을 받지 못하는 경우에는 선수금 처리도 하지 못하도록 하여 분류 단계에서의 확실성을 확 보하는 과정을 마련하는 방안이다.	9370	null	translation	Secondly, in cases where the utility token issued in relation to the ICO is not objectively recognized, a measure is proposed to ensure certainty in the classification stage by preventing the processing of advance payments.	{}	{}
pos-20419	1	positive	translation_chunk_internal	9370	0	translation_chunk	Secondly, in cases where the utility token issued in relation to the ICO is not objectively recognized, a measure	9370	1	translation_chunk	is proposed to ensure certainty in the classification stage by preventing the processing of advance payments.	{}	{}
pos-20420	1	positive	sentence_chunk_internal	9371	0	sentence_chunk	이와 같이 ICO 과정에서 발행자가 받게 되는 암호화폐를 선수금으로 보 고	9371	1	sentence_chunk	처리하는 입장은 입법적인 보완을 통하여 달리 접근할 필요성이 있다고 보인 다.	{}	{}
pos-20421	1	positive	sentence_translation	9371	null	sentence	이와 같이 ICO 과정에서 발행자가 받게 되는 암호화폐를 선수금으로 보 고 처리하는 입장은 입법적인 보완을 통하여 달리 접근할 필요성이 있다고 보인 다.	9371	null	translation	The position of considering and handling the cryptocurrency that the issuer receives as a deposit during the ICO process seems to require a different approach through legislative improvements.	{}	{}
pos-20422	1	positive	translation_chunk_internal	9371	0	translation_chunk	The position of considering and handling the cryptocurrency that the issuer receives as a deposit	9371	1	translation_chunk	during the ICO process seems to require a different approach through legislative improvements.	{}	{}
pos-20423	1	positive	sentence_translation	9372	null	sentence	이와 관련해서는 입법상 다음 두 가지 개선 방향을 고려해볼 수 있다.	9372	null	translation	In relation to this, two possible directions for improvement can be considered in legislation.	{}	{}
pos-20424	1	positive	sentence_translation	9373	null	sentence	파손 정도를 확인하기 위한 검사 그리고 세척이 도크비용이 수리 때문에 발생하였다 면 과세대상에 해당한다.	9373	null	translation	Inspection to check the degree of damage and cleaning are taxable if the dock cost is incurred because of repair.	{}	{}
pos-20425	1	positive	sentence_translation	9374	null	sentence	해외에서 선박을 수리하면 미국에 도착한 날로부터 10일 이내에 수리사실과 지출내역을 보고해야 한다.	9374	null	translation	If a ship is repaired overseas, the repair and expenditure details must be reported within 10 days from the date of arrival in the United States.	{}	{}
pos-20426	1	positive	sentence_translation	9375	null	sentence	OECD 금융거래의 이전가격에 대한 공개초안은 관계사 간 대출거래에 관한 세 가지 정상가격 접근법을 제시하고 있다.	9375	null	translation	The preliminary draft on the disclosure of previous prices for OECD financial transactions presents three approaches to normal prices for loan transactions between related parties.	{}	{}
pos-20427	1	positive	translation_chunk_internal	9375	0	translation_chunk	The preliminary draft on the disclosure of previous prices for OECD financial transactions	9375	1	translation_chunk	presents three approaches to normal prices for loan transactions between related parties.	{}	{}
pos-20428	1	positive	sentence_translation	9376	null	sentence	그 러한 원가 기반이 독립적으로 고려될 수 있는지를 판단하기 위해 다른 대출자의 자금 원가와 비교해야 한다고 언급하고 있다.	9376	null	translation	It is mentioned that in order to determine whether such a cost base can be considered independently, it should be compared with the cost of funds of other borrowers.	{}	{}
pos-20429	1	positive	translation_chunk_internal	9376	0	translation_chunk	It is mentioned that in order to determine whether such a cost base can be considered	9376	1	translation_chunk	independently, it should be compared with the cost of funds of other borrowers.	{}	{}
pos-20430	1	positive	sentence_translation	9377	null	sentence	이 접근법은 관계사 간 대출거래는 잠재 적으로 비교할 수 있는 시장 정보가 풍부하다는 사실을 인정하고 있다.	9377	null	translation	This approach acknowledges the fact that loan transactions between affiliates have abundant market information that can potentially be compared.	{}	{}
pos-20431	1	positive	sentence_chunk_internal	9378	0	sentence_chunk	자금의 원가법 은 대출금의 관리원가와 기업 간 부채의 기초조건 및 이윤과 관련된	9378	1	sentence_chunk	프리미엄을 포함하여 대출자의 자금조달원가를 검토하는 잠재적 접근법을 제시한다.	{}	{}
pos-20432	1	positive	sentence_translation	9378	null	sentence	자금의 원가법 은 대출금의 관리원가와 기업 간 부채의 기초조건 및 이윤과 관련된 프리미엄을 포함하여 대출자의 자금조달원가를 검토하는 잠재적 접근법을 제시한다.	9378	null	translation	The Cost of Funds method proposes a potential approach to examining the lender's cost of capital, which includes the management cost of the loan, as well as the premium associated with the fundamental conditions and profits of debt between companies.	{}	{}
pos-20433	1	positive	translation_chunk_internal	9378	0	translation_chunk	The Cost of Funds method proposes a potential approach to examining the lender's cost of capital, which includes the management	9378	1	translation_chunk	cost of the loan, as well as the premium associated with the fundamental conditions and profits of debt between companies.	{}	{}
pos-20434	1	positive	sentence_translation	9379	null	sentence	금융투자상품으로부터 발생한 소득에 대해 손익통산이 이루어진 후 잔여손실이 남 을 경우에는 제한적인 형태로 손실의 이월공제가 허용된다.	9379	null	translation	In cases where there is a remaining loss after the profit or loss is calculated on the income generated from financial investment products, a limited form of loss carryover deduction is permitted.	{}	{}
pos-20435	1	positive	translation_chunk_internal	9379	0	translation_chunk	In cases where there is a remaining loss after the profit or loss is calculated on the income	9379	1	translation_chunk	generated from financial investment products, a limited form of loss carryover deduction is permitted.	{}	{}
pos-20436	1	positive	sentence_chunk_internal	9380	0	sentence_chunk	파생상품 과세체계 합리화방안 연구/임동원·문성훈 ∙ 161 금리선물거래, FX마진,	9380	1	sentence_chunk	커버드워런트, 장외 파생상품, 장외 금융파생상품, 장외 커버드워런트 등8이다.	{}	{}
pos-20437	1	positive	sentence_translation	9380	null	sentence	파생상품 과세체계 합리화방안 연구/임동원·문성훈 ∙ 161 금리선물거래, FX마진, 커버드워런트, 장외 파생상품, 장외 금융파생상품, 장외 커버드워런트 등8이다.	9380	null	translation	The study on rationalizing the taxation system for derivatives includes 161 interest rate futures trading, FX margin, cover warrant, over-the-counter derivatives, over-the-counter financial derivatives, and over-the-counter cover warrant.	{}	{}
pos-20438	1	positive	translation_chunk_internal	9380	0	translation_chunk	The study on rationalizing the taxation system for derivatives includes 161 interest rate futures trading, FX margin,	9380	1	translation_chunk	cover warrant, over-the-counter derivatives, over-the-counter financial derivatives, and over-the-counter cover warrant.	{}	{}
pos-20439	1	positive	sentence_chunk_internal	9381	0	sentence_chunk	유형별 자금통합관리의 세부적 구분기준 자금통합관리는 유형과 참여기업의 기여도에 따라	9381	1	sentence_chunk	자금통합관리자, 참여기업 그리고 은행 사이에 거래의 실질 및 법적 성격이 달라질 수 있다.	{}	{}
pos-20440	1	positive	sentence_translation	9381	null	sentence	유형별 자금통합관리의 세부적 구분기준 자금통합관리는 유형과 참여기업의 기여도에 따라 자금통합관리자, 참여기업 그리고 은행 사이에 거래의 실질 및 법적 성격이 달라질 수 있다.	9381	null	translation	The detailed criteria for classifying funds integration by type indicate that the substance and legal nature of transactions between the integrated fund manager, participating companies, and banks may vary depending on the type and level of contribution from the participating companies.	{}	{}
pos-20441	1	positive	translation_chunk_internal	9381	0	translation_chunk	The detailed criteria for classifying funds integration by type indicate that the substance and legal nature of transactions between the integrated	9381	1	translation_chunk	fund manager, participating companies, and banks may vary depending on the type and level of contribution from the participating companies.	{}	{}
pos-20442	1	positive	sentence_chunk_internal	9382	0	sentence_chunk	자금통합 관리는 참여기업 간 암묵적인 상호보증을 포함하고 있는 거래 형태로써	9382	1	sentence_chunk	금융거래 중 예금거래, 대출거래 그리고 보증거래와 유사한 특성을 보인다.	{}	{}
pos-20443	1	positive	sentence_translation	9382	null	sentence	자금통합 관리는 참여기업 간 암묵적인 상호보증을 포함하고 있는 거래 형태로써 금융거래 중 예금거래, 대출거래 그리고 보증거래와 유사한 특성을 보인다.	9382	null	translation	Fund integration management is a type of transaction that involves implicit mutual guarantees between participating companies and exhibits similar characteristics to deposit transactions, loan transactions, and guarantee transactions in financial dealings.	{}	{}
pos-20444	1	positive	translation_chunk_internal	9382	0	translation_chunk	Fund integration management is a type of transaction that involves implicit mutual guarantees between participating companies and	9382	1	translation_chunk	exhibits similar characteristics to deposit transactions, loan transactions, and guarantee transactions in financial dealings.	{}	{}
pos-20445	1	positive	sentence_chunk_internal	9383	0	sentence_chunk	정상가격의 산출과 가치 창출의 연계는 다국적기업의 자금통 합관리로부터 발생하는 이익이 자금통합관리에 참여하는	9383	1	sentence_chunk	기업들의 경제적 실질에 기반을 둔 가치 창출의 기여도에 따라 이들 참여자에게 배분되어야 함을 핵심으로 권고하고 있다.	{}	{}
pos-20446	1	positive	sentence_translation	9383	null	sentence	정상가격의 산출과 가치 창출의 연계는 다국적기업의 자금통 합관리로부터 발생하는 이익이 자금통합관리에 참여하는 기업들의 경제적 실질에 기반을 둔 가치 창출의 기여도에 따라 이들 참여자에게 배분되어야 함을 핵심으로 권고하고 있다.	9383	null	translation	The recommendation emphasizes that the distribution of profits from the merger and management of funds of multinational corporations should be based on the contribution to value creation, which is rooted in the economic substance of the participating companies in integrated fund management, in order to link the calcula...	{}	{}
pos-20447	1	positive	translation_chunk_internal	9383	0	translation_chunk	The recommendation emphasizes that the distribution of profits from the merger and management of funds of multinational	9383	1	translation_chunk	corporations should be based on the contribution to value creation, which is rooted in the economic substance of the participating	{}	{}
pos-20448	1	positive	translation_chunk_internal	9383	0	translation_chunk	The recommendation emphasizes that the distribution of profits from the merger and management of funds of multinational	9383	2	translation_chunk	companies in integrated fund management, in order to link the calculation of the normal price and the creation of value.	{}	{}
pos-20449	1	positive	translation_chunk_internal	9383	1	translation_chunk	corporations should be based on the contribution to value creation, which is rooted in the economic substance of the participating	9383	2	translation_chunk	companies in integrated fund management, in order to link the calculation of the normal price and the creation of value.	{}	{}
pos-20450	1	positive	sentence_translation	9384	null	sentence	국세청 고지율의 근거인 국세청 수정모형은 비공개 평가모형으로 향후 해외 과세당국 과의 분쟁 발생 시 불리한 측면이 있다.	9384	null	translation	The National Tax Service's revised model, which serves as the basis for the high tax rate of the National Tax Service, is a non-disclosure evaluation model, which may pose disadvantages in the event of disputes with overseas tax authorities in the future.	{}	{}
pos-20451	1	positive	translation_chunk_internal	9384	0	translation_chunk	The National Tax Service's revised model, which serves as the basis for the high tax rate of the National Tax Service, is a	9384	1	translation_chunk	non-disclosure evaluation model, which may pose disadvantages in the event of disputes with overseas tax authorities in the future.	{}	{}
pos-20452	1	positive	sentence_chunk_internal	9385	0	sentence_chunk	아직 지급보증 용역거래의 정상가격 산출방법에 대한 법제화가 되어 있지 않은 국가들이 많기 때문에 회사가 적용한	9385	1	sentence_chunk	적정 수수료율에 대한 정상가격 산출방법과 관련하여 현지 과세당국을 논리적으로 설득해 야 하는 숙제가 남는다.	{}	{}
pos-20453	1	positive	sentence_translation	9385	null	sentence	아직 지급보증 용역거래의 정상가격 산출방법에 대한 법제화가 되어 있지 않은 국가들이 많기 때문에 회사가 적용한 적정 수수료율에 대한 정상가격 산출방법과 관련하여 현지 과세당국을 논리적으로 설득해 야 하는 숙제가 남는다.	9385	null	translation	As many countries have not yet legislated the method of calculating the normal price of payment guarantee service transactions, there remains the task of logically persuading local tax authorities regarding the method of calculating the normal price for the appropriate commission rate applied by the company.	{}	{}
pos-20454	1	positive	translation_chunk_internal	9385	0	translation_chunk	As many countries have not yet legislated the method of calculating the normal price of payment guarantee service transactions, there remains the task of	9385	1	translation_chunk	logically persuading local tax authorities regarding the method of calculating the normal price for the appropriate commission rate applied by the company.	{}	{}
pos-20455	1	positive	sentence_translation	9386	null	sentence	전술한 바와 같이 기존 OECD 이전가격 지침서는 지급보증 용역거래와 관련하여 세부적인 분석 방법 등이 포함되어 있지 않았다.	9386	null	translation	As mentioned earlier, the previous OECD transfer pricing guidelines did not include specific analysis methods related to payment guarantee service transactions.	{}	{}
pos-20456	1	positive	translation_chunk_internal	9386	0	translation_chunk	As mentioned earlier, the previous OECD transfer pricing guidelines did not include	9386	1	translation_chunk	specific analysis methods related to payment guarantee service transactions.	{}	{}
pos-20457	1	positive	sentence_chunk_internal	9387	0	sentence_chunk	하겠지만 2016 사업연도 대비 적게는 30%에서 많게는 90%에 이르기까지 국세청 고 지율이 하향 조정되면서 해외법인의	9387	1	sentence_chunk	과도한 재무적 부담과 해외 과세당국과의 마찰을 우려하여 지급보증 수수료를 청구하지 않던 기업들의 청구가 늘어나고 있다.	{}	{}
pos-20458	1	positive	sentence_translation	9387	null	sentence	하겠지만 2016 사업연도 대비 적게는 30%에서 많게는 90%에 이르기까지 국세청 고 지율이 하향 조정되면서 해외법인의 과도한 재무적 부담과 해외 과세당국과의 마찰을 우려하여 지급보증 수수료를 청구하지 않던 기업들의 청구가 늘어나고 있다.	9387	null	translation	However, with the National Tax Service's high tax rate being adjusted downwards from 30% to as much as 90% compared to the 2016 fiscal year, an increasing number of companies are now claiming payment guarantee fees that they previously did not charge, due to concerns over excessive financial burdens on overseas subsidi...	{}	{}
pos-20459	1	positive	translation_chunk_internal	9387	0	translation_chunk	However, with the National Tax Service's high tax rate being adjusted downwards from 30% to as much as 90% compared to the 2016	9387	1	translation_chunk	fiscal year, an increasing number of companies are now claiming payment guarantee fees that they previously did not charge,	{}	{}
pos-20460	1	positive	translation_chunk_internal	9387	0	translation_chunk	However, with the National Tax Service's high tax rate being adjusted downwards from 30% to as much as 90% compared to the 2016	9387	2	translation_chunk	due to concerns over excessive financial burdens on overseas subsidiaries and potential conflicts with overseas tax authorities.	{}	{}
pos-20461	1	positive	translation_chunk_internal	9387	1	translation_chunk	fiscal year, an increasing number of companies are now claiming payment guarantee fees that they previously did not charge,	9387	2	translation_chunk	due to concerns over excessive financial burdens on overseas subsidiaries and potential conflicts with overseas tax authorities.	{}	{}
pos-20462	1	positive	sentence_chunk_internal	9388	0	sentence_chunk	오스트리아의 이전가격 지침은 자금통합관리로 인한 시너지 효과는 모든 참	9388	1	sentence_chunk	여기업에 배분되어야 하며, 잔여 이익이 관리자에게 귀속되어서는 안 된다.	{}	{}
pos-20463	1	positive	sentence_translation	9388	null	sentence	오스트리아의 이전가격 지침은 자금통합관리로 인한 시너지 효과는 모든 참 여기업에 배분되어야 하며, 잔여 이익이 관리자에게 귀속되어서는 안 된다.	9388	null	translation	Austria's transfer pricing guidance states that synergies from integrated fund management should be distributed to all participating companies, and that residual profits should not be attributed to managers.	{}	{}
pos-20464	1	positive	translation_chunk_internal	9388	0	translation_chunk	Austria's transfer pricing guidance states that synergies from integrated fund management should be	9388	1	translation_chunk	distributed to all participating companies, and that residual profits should not be attributed to managers.	{}	{}
pos-20465	1	positive	sentence_translation	9389	null	sentence	이에 자금통합관리의 장기 차입금 잔액은 장기대출로 재분류될 수 있으며 이에 따라 이자율을 조정할 수 있다.	9389	null	translation	Therefore, the balance of long-term borrowings in fund integration management can be reclassified into long-term loans, and the interest rate can be adjusted accordingly.	{}	{}
pos-20466	1	positive	translation_chunk_internal	9389	0	translation_chunk	Therefore, the balance of long-term borrowings in fund integration management can be	9389	1	translation_chunk	reclassified into long-term loans, and the interest rate can be adjusted accordingly.	{}	{}
pos-20467	1	positive	sentence_translation	9390	null	sentence	일반적으로 인정되는 이전가격 결정방법은 관계사 간 대출에 대한 독립된 당사 자 간 이자율을 정할 때와 동일한 방법이 적용된다.	9390	null	translation	The generally accepted method of determining transfer pricing is the same method as when determining the interest rate between independent parties on loans between affiliates.	{}	{}
pos-20468	1	positive	translation_chunk_internal	9390	0	translation_chunk	The generally accepted method of determining transfer pricing is the same method as when	9390	1	translation_chunk	determining the interest rate between independent parties on loans between affiliates.	{}	{}
pos-20469	1	positive	sentence_translation	9391	null	sentence	수리 등 각종 작업의 개념을 명확히 해야 하는데 특 히 수리비용의 범위를 잘 규정해야 한다.	9391	null	translation	The concept of various tasks such as repairs should be clarified, and in particular, the scope of repair costs should be well defined.	{}	{}
pos-20470	1	positive	sentence_translation	9392	null	sentence	이에 정부는 2020년까지 대형선박 수리가 가능한 조선 소를 3개 이상 건립하고 인력양성과 기술개발도 추진하기로 하였다.	9392	null	translation	Accordingly, the government decided to build more than three shipyards capable of repairing large ships by 2020 and promote workforce training and technology development.	{}	{}
pos-20471	1	positive	translation_chunk_internal	9392	0	translation_chunk	Accordingly, the government decided to build more than three shipyards capable of	9392	1	translation_chunk	repairing large ships by 2020 and promote workforce training and technology development.	{}	{}
pos-20472	1	positive	sentence_translation	9393	null	sentence	특히 2017년 발표된 조선업 경쟁력 강화방안에서는 도크 등 유휴설비를 활용한 선 박수리나 개조사업이 하나의 대안으로 제시되었다.	9393	null	translation	In particular, in the plan to strengthen the competitiveness of the shipbuilding industry announced in 2017, one alternative was the shipbuilding and renovation project using idle facilities such as docks.	{}	{}
pos-20473	1	positive	translation_chunk_internal	9393	0	translation_chunk	In particular, in the plan to strengthen the competitiveness of the shipbuilding industry announced in	9393	1	translation_chunk	2017, one alternative was the shipbuilding and renovation project using idle facilities such as docks.	{}	{}
pos-20474	1	positive	sentence_chunk_internal	9394	0	sentence_chunk	이 중 자금통합관리는 자금을 물리적으로 집중시키거나 개념적으로 하나의 현 금 계좌로 통합하는 유동성 관리기법으로	9394	1	sentence_chunk	다수 국가의 여러 은행계좌에 있는 서로 다른 통화의 잔액을 통합하고 이를 일괄적으로 관리하는 것이 허용된다.	{}	{}
pos-20475	1	positive	sentence_translation	9394	null	sentence	이 중 자금통합관리는 자금을 물리적으로 집중시키거나 개념적으로 하나의 현 금 계좌로 통합하는 유동성 관리기법으로 다수 국가의 여러 은행계좌에 있는 서로 다른 통화의 잔액을 통합하고 이를 일괄적으로 관리하는 것이 허용된다.	9394	null	translation	Among them, fund integration management is a liquidity management technique that physically concentrates funds or conceptually integrates them into a single cash account, allowing the integration and management of the balances of different currencies in multiple bank accounts in many countries.	{}	{}
pos-20476	1	positive	translation_chunk_internal	9394	0	translation_chunk	Among them, fund integration management is a liquidity management technique that physically concentrates funds or conceptually integrates them into	9394	1	translation_chunk	a single cash account, allowing the integration and management of the balances of different currencies in multiple bank accounts in many countries.	{}	{}
pos-20477	1	positive	sentence_chunk_internal	9395	0	sentence_chunk	자가보험은 종속보험회사로 번역하기도 하는데, 기업이나 단체가 자신 의 위험을 관리하기	9395	1	sentence_chunk	위한 일환으로 자기의 위험을 담보하기 위하여 자회사 형태로 설립한 보험회사를 말한다.	{}	{}
pos-20478	1	positive	sentence_translation	9395	null	sentence	자가보험은 종속보험회사로 번역하기도 하는데, 기업이나 단체가 자신 의 위험을 관리하기 위한 일환으로 자기의 위험을 담보하기 위하여 자회사 형태로 설립한 보험회사를 말한다.	9395	null	translation	Self-insurance is sometimes translated as a subsidiary insurance company and refers to an insurance company established by a company or organization in the form of a subsidiary to secure its own risk as part of managing its own risk.	{}	{}
pos-20479	1	positive	translation_chunk_internal	9395	0	translation_chunk	Self-insurance is sometimes translated as a subsidiary insurance company and refers to an insurance company established	9395	1	translation_chunk	by a company or organization in the form of a subsidiary to secure its own risk as part of managing its own risk.	{}	{}
pos-20480	1	positive	sentence_translation	9396	null	sentence	자금통합관리 약정 에서 은행은 관리자계좌로 통합된 순 잔액을 기준으로 이자를 계산하기 때문이다.	9396	null	translation	This is because, in the fund integration management agreement, the bank calculates interest based on the net balance consolidated into the manager's account.	{}	{}
pos-20481	1	positive	sentence_translation	9397	null	sentence	실무적으로 편익접근법을 사용하여 정상 지급보증 요율을 분석하는 경우 보증법인 과 피보증법인의 신용등급을 모두 산정한다.	9397	null	translation	In practice, when analyzing the normal payment guarantee rate using a benefit approach, both the guaranteed corporation and the guaranteed corporation's credit rating are calculated.	{}	{}
pos-20482	1	positive	translation_chunk_internal	9397	0	translation_chunk	In practice, when analyzing the normal payment guarantee rate using a benefit approach, both	9397	1	translation_chunk	the guaranteed corporation and the guaranteed corporation's credit rating are calculated.	{}	{}
pos-20483	1	positive	sentence_chunk_internal	9398	0	sentence_chunk	편익접근법의 적용 편익접근법은 피보증법인이 자금조달 과정에서 보증법인으로부터 지급보증을 받았	9398	1	sentence_chunk	을 때의 이자율과 지급보증을 받지 않았을 때의 이자율 차이로 정상 지급보증 요율을 산정한다.	{}	{}
pos-20484	1	positive	sentence_translation	9398	null	sentence	편익접근법의 적용 편익접근법은 피보증법인이 자금조달 과정에서 보증법인으로부터 지급보증을 받았 을 때의 이자율과 지급보증을 받지 않았을 때의 이자율 차이로 정상 지급보증 요율을 산정한다.	9398	null	translation	The Application of Benefit Approach: The benefit approach calculates the normal payment guarantee rate based on the difference between the interest rate when the guaranteed corporation receives a payment guarantee from the guarantee corporation and the interest rate when the payment guarantee is not received during the...	{}	{}
pos-20485	1	positive	translation_chunk_internal	9398	0	translation_chunk	The Application of Benefit Approach: The benefit approach calculates the normal payment guarantee rate based on	9398	1	translation_chunk	the difference between the interest rate when the guaranteed corporation receives a payment guarantee from the	{}	{}
pos-20486	1	positive	translation_chunk_internal	9398	0	translation_chunk	The Application of Benefit Approach: The benefit approach calculates the normal payment guarantee rate based on	9398	2	translation_chunk	guarantee corporation and the interest rate when the payment guarantee is not received during the financing process.	{}	{}
pos-20487	1	positive	translation_chunk_internal	9398	1	translation_chunk	the difference between the interest rate when the guaranteed corporation receives a payment guarantee from the	9398	2	translation_chunk	guarantee corporation and the interest rate when the payment guarantee is not received during the financing process.	{}	{}
pos-20488	1	positive	sentence_chunk_internal	9399	0	sentence_chunk	해당 이자율 차이로 산정한 지급보 증에 따른 최대편익은 보증법인의 편익부분과 피보증법인의 편익부분으로	9399	1	sentence_chunk	구성된다고 보는 것이 타당하며 이에 따라 보증법인과 피보증법인의 편익은 적정하게 배부되어야 한다.	{}	{}
pos-20489	1	positive	sentence_translation	9399	null	sentence	해당 이자율 차이로 산정한 지급보 증에 따른 최대편익은 보증법인의 편익부분과 피보증법인의 편익부분으로 구성된다고 보는 것이 타당하며 이에 따라 보증법인과 피보증법인의 편익은 적정하게 배부되어야 한다.	9399	null	translation	It is reasonable to assume that the maximum benefit of payment guarantee calculated by the difference in the interest rate consists of the benefit part of the guarantee corporation and the benefit part of the guaranteed corporation, and accordingly, the benefits of the guarantee corporation and the guaranteed corporati...	{}	{}
pos-20490	1	positive	translation_chunk_internal	9399	0	translation_chunk	It is reasonable to assume that the maximum benefit of payment guarantee calculated by the difference in the interest	9399	1	translation_chunk	rate consists of the benefit part of the guarantee corporation and the benefit part of the guaranteed corporation, and	{}	{}
pos-20491	1	positive	translation_chunk_internal	9399	0	translation_chunk	It is reasonable to assume that the maximum benefit of payment guarantee calculated by the difference in the interest	9399	2	translation_chunk	accordingly, the benefits of the guarantee corporation and the guaranteed corporation should be properly distributed.	{}	{}
pos-20492	1	positive	translation_chunk_internal	9399	1	translation_chunk	rate consists of the benefit part of the guarantee corporation and the benefit part of the guaranteed corporation, and	9399	2	translation_chunk	accordingly, the benefits of the guarantee corporation and the guaranteed corporation should be properly distributed.	{}	{}
pos-20493	1	positive	sentence_translation	9400	null	sentence	도 불구하고 세수가 크게 증대되지 않았다는 점에 주목할 필요가 있다.	9400	null	translation	It is worth noting that tax revenues have not increased significantly despite the province.	{}	{}
pos-20494	1	positive	sentence_translation	9401	null	sentence	자본자산소득 세가 총 세수에서 차지하는 비중을 본다면 오히려 제도변경 이후에 상당히 많이 낮아 졌음을 알 수 있다.	9401	null	translation	When considering the proportion of capital asset income tax in total tax revenue, it can be observed that it has actually decreased significantly after the system change.	{}	{}
pos-20495	1	positive	translation_chunk_internal	9401	0	translation_chunk	When considering the proportion of capital asset income tax in total tax revenue, it	9401	1	translation_chunk	can be observed that it has actually decreased significantly after the system change.	{}	{}
pos-20496	1	positive	sentence_translation	9402	null	sentence	시사점 대상판결은 그 동안 국세청의 지급보증 과세처분과 관련하여 진행되던 소송 중에서 처음으로 확정된 대법원 판결이라는 점에서 의미가 크다.	9402	null	translation	Implications The judgment on the subject is significant in that it is the first Supreme Court judgment to be finalized among lawsuits that have been underway in connection with the taxation disposition of payment guarantees by the National Tax Service.	{}	{}
pos-20497	1	positive	translation_chunk_internal	9402	0	translation_chunk	Implications The judgment on the subject is significant in that it is the first Supreme Court judgment to be finalized among	9402	1	translation_chunk	lawsuits that have been underway in connection with the taxation disposition of payment guarantees by the National Tax Service.	{}	{}
pos-20498	1	positive	sentence_chunk_internal	9403	0	sentence_chunk	없으므로 수정되어야 하며, 신설법인에 대하여 무디스 모형을 적용하는 것은 거래의 실질 및 관행에 비추어 합리적인 정상가격	9403	1	sentence_chunk	산출방법으로 보기 어려움으로 무디스 모 형에 의한 과세처분의 유지를 주장한 과세관청의 항소를 기각한다고 판시하였다.	{}	{}
pos-20499	1	positive	sentence_translation	9403	null	sentence	없으므로 수정되어야 하며, 신설법인에 대하여 무디스 모형을 적용하는 것은 거래의 실질 및 관행에 비추어 합리적인 정상가격 산출방법으로 보기 어려움으로 무디스 모 형에 의한 과세처분의 유지를 주장한 과세관청의 항소를 기각한다고 판시하였다.	9403	null	translation	Therefore, it should be revised, and the application of the Moody's model to new corporations is difficult to see as a reasonable normal price calculation method in light of the substance and practices of the transaction, so it dismissed the appeal of the customs office that insisted on maintaining the taxation disposi...	{}	{}

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