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-20700 | 1 | positive | sentence_chunk_internal | 9496 | 0 | sentence_chunk | μ΄μ λ°λΌ κΈ°μ‘΄μ κ·Έλ£Ή μ°¨μμ μ§κΈλ³΄μ¦ μ©μκ±°λ μ μ±
μ κ°μ§κ³ μμλ κΈ°μ
λ€λ | 9496 | 1 | sentence_chunk | μλμ μΌλ‘ κ°νΈν κ΅μΈμ² κ³ μ§μ¨ λ°©λ²μΌλ‘ λ³κ²½νλ λ°©μμ κ³ λ €νλ μμ§μμ 보μ΄κ³ μλ€. | {} | {} |
pos-20701 | 1 | positive | sentence_translation | 9496 | null | sentence | μ΄μ λ°λΌ κΈ°μ‘΄μ κ·Έλ£Ή μ°¨μμ μ§κΈλ³΄μ¦ μ©μκ±°λ μ μ±
μ κ°μ§κ³ μμλ κΈ°μ
λ€λ μλμ μΌλ‘ κ°νΈν κ΅μΈμ² κ³ μ§μ¨ λ°©λ²μΌλ‘ λ³κ²½νλ λ°©μμ κ³ λ €νλ μμ§μμ 보μ΄κ³ μλ€. | 9496 | null | translation | Accordingly, companies that previously had a group-level payment guarantee service transaction policy are also considering changing to a relatively simple National Tax Service notification rate method. | {} | {} |
pos-20702 | 1 | positive | translation_chunk_internal | 9496 | 0 | translation_chunk | Accordingly, companies that previously had a group-level payment guarantee service transaction policy | 9496 | 1 | translation_chunk | are also considering changing to a relatively simple National Tax Service notification rate method. | {} | {} |
pos-20703 | 1 | positive | sentence_chunk_internal | 9497 | 0 | sentence_chunk | μ΄ν λͺ¨μνμ¬μ μ§μ 2κ°λ
μ¬λ¬΄μλ£λ‘ μ°μΆλ μ¬λ¬΄λΉμ¨μ ν΅κ³μ κ°μ€μΉλ₯Ό λΆμ¬νμ¬ | 9497 | 1 | sentence_chunk | μ°μ ν λͺ¨νμ μλ₯Ό λ±κΈ κ³λνν λͺ¨νμ μꡬκ°κ³Ό λΉκ΅νμ¬ μ μ©λ±κΈμ λΆμ¬νμλ€. | {} | {} |
pos-20704 | 1 | positive | sentence_translation | 9497 | null | sentence | μ΄ν λͺ¨μνμ¬μ μ§μ 2κ°λ
μ¬λ¬΄μλ£λ‘ μ°μΆλ μ¬λ¬΄λΉμ¨μ ν΅κ³μ κ°μ€μΉλ₯Ό λΆμ¬νμ¬ μ°μ ν λͺ¨νμ μλ₯Ό λ±κΈ κ³λνν λͺ¨νμ μꡬκ°κ³Ό λΉκ΅νμ¬ μ μ©λ±κΈμ λΆμ¬νμλ€. | 9497 | null | translation | After that, a credit rating was given by comparing the model score calculated by statistical weighting to the financial ratio calculated by the financial data of the parent and subsidiary companies for the previous two years with the model score section quantified. | {} | {} |
pos-20705 | 1 | positive | translation_chunk_internal | 9497 | 0 | translation_chunk | After that, a credit rating was given by comparing the model score calculated by statistical weighting to the financial ratio calculated | 9497 | 1 | translation_chunk | by the financial data of the parent and subsidiary companies for the previous two years with the model score section quantified. | {} | {} |
pos-20706 | 1 | positive | sentence_translation | 9498 | null | sentence | μΌλΆ κΈ°μ
λ€μ κ²½μ° κ²°μ° μμ κΉμ§ μ‘°νκ° λμ§ μμ κ°λ³μ μΌλ‘ κ΄ν μΈλ¬΄μμ μ§κΈλ³΄μ¦ μ μκ°κ²©μ λ¬Έμνλ μ¬λ‘λ μλ€. | 9498 | null | translation | In some companies, the normal price of payment guarantees is individually inquired to the competent tax office because they are not inquired until the time of settlement. | {} | {} |
pos-20707 | 1 | positive | translation_chunk_internal | 9498 | 0 | translation_chunk | In some companies, the normal price of payment guarantees is individually inquired to | 9498 | 1 | translation_chunk | the competent tax office because they are not inquired until the time of settlement. | {} | {} |
pos-20708 | 1 | positive | sentence_translation | 9499 | null | sentence | μμ λ
Όμν λ°μ κ°μ΄ μ£Όμ κ΅κ°λ μ λ°μ리μ λνμ¬ λ³λμ κ·μ μ ν΅νμ¬ μ μΈνκ² κ·μ νκ³ μλ€. | 9499 | null | translation | As discussed above, major countries regulate ship repairs in detail through separate regulations. | {} | {} |
pos-20709 | 1 | positive | sentence_translation | 9500 | null | sentence | νΉν μ리λΉμ©μ λ²μλ λ§€μ° ν¬κ΄μ μ΄μ΄μ μλ¦¬κ° μλλΌ λ©΄ λ°μνμ§ μμμ λͺ¨λ μ§κ°μ λΉμ©μ ν¬ν¨νλ€. | 9500 | null | translation | In particular, the scope of repair costs is so comprehensive that it covers all direct and indirect costs that would not have occurred if not for repairs. | {} | {} |
pos-20710 | 1 | positive | sentence_translation | 9501 | null | sentence | ν μλ‘ μ λ°μ리 μ κ³ μλ₯Ό μ μΆν΄μΌ νμ§λ§ μ리, κ°μ²΄, λ³κ²½ μ€ μ΄λ€ μμ
μ΄ κ³ΌμΈλμμΈμ§λ μ μ±
μ νμμ±μ λ°λΌ μ°¨μ΄κ° μλ€. | 9501 | null | translation | For example, a ship repair report must be submitted, but the task of repair, individual, or change varies depending on the policy necessity. | {} | {} |
pos-20711 | 1 | positive | sentence_translation | 9502 | null | sentence | λͺ
λͺ©μκΈκ³μ½μ μ§κΈλ°©μμ μ κΈ°μ§κΈ, λΉμ κΈ°μ§κΈ, κ³μ½μ’
λ£μ§κΈ λ±μΌλ‘ λλ μ μμΌλ©°, μ§κΈλ°©μλ³λ‘ κ³ΌμΈμ리λ₯Ό λ¬λ¦¬ν λ€. | 9502 | null | translation | The payment method for the nominal principal contract can be categorized into regular payment, irregular payment, and contract termination payment, with different taxation principles applied to each payment method. | {} | {} |
pos-20712 | 1 | positive | translation_chunk_internal | 9502 | 0 | translation_chunk | The payment method for the nominal principal contract can be categorized into regular payment, irregular | 9502 | 1 | translation_chunk | payment, and contract termination payment, with different taxation principles applied to each payment method. | {} | {} |
pos-20713 | 1 | positive | sentence_chunk_internal | 9503 | 0 | sentence_chunk | μ κΈ°μ§κΈ λ° λΉμ κΈ°μ§κΈ λ°©μμ λͺ
λͺ©μκΈκ³μ½μμ λ°μν μλμ μ±κ²© μ μλ³Έμ΄λμ΄ μλ μΌλ°μλμΌλ‘μ | 9503 | 1 | sentence_chunk | κ³ΌμΈλμ§λ§, λͺ
λͺ©μκΈκ³μ½μ μ²λΆ, κ³μ½μ’
λ£ λ±μΌλ‘ μΈν΄ μλμ΄ λ°μν κ²½μ° μλ³Έμ΄λμΌλ‘μ κ³ΌμΈλλ€. | {} | {} |
pos-20714 | 1 | positive | sentence_translation | 9503 | null | sentence | μ κΈ°μ§κΈ λ° λΉμ κΈ°μ§κΈ λ°©μμ λͺ
λͺ©μκΈκ³μ½μμ λ°μν μλμ μ±κ²© μ μλ³Έμ΄λμ΄ μλ μΌλ°μλμΌλ‘μ κ³ΌμΈλμ§λ§, λͺ
λͺ©μκΈκ³μ½μ μ²λΆ, κ³μ½μ’
λ£ λ±μΌλ‘ μΈν΄ μλμ΄ λ°μν κ²½μ° μλ³Έμ΄λμΌλ‘μ κ³ΌμΈλλ€. | 9503 | null | translation | Income derived from a nominal principal contract, whether through regular or irregular payment methods, is subject to taxation as general income rather than capital gains, but if income is generated as a result of the disposal or termination of a nominal principal contract, it is taxed as capital gains. | {} | {} |
pos-20715 | 1 | positive | translation_chunk_internal | 9503 | 0 | translation_chunk | Income derived from a nominal principal contract, whether through regular or irregular payment methods, is subject to taxation as general income rather | 9503 | 1 | translation_chunk | than capital gains, but if income is generated as a result of the disposal or termination of a nominal principal contract, it is taxed as capital gains. | {} | {} |
pos-20716 | 1 | positive | sentence_translation | 9504 | null | sentence | 체결νμκ³ λλ
λ§μΌμ λΆμ
Έ λΉ κ°κ²©μ΄ 5.4λ¬λ¬κ° λμλ€κ³ κ°μ νλ©΄, λλ
Aλ 400 λ¬λ¬μ μλ³Έμ΄λμ μ κ³ νμ¬μΌ νλ€. | 9504 | null | translation | If we assume that the price per bushel reached $5.4 at the end of the same year, A of the same year must report a capital gain of $400. | {} | {} |
pos-20717 | 1 | positive | sentence_translation | 9505 | null | sentence | μλμλ κ³μ°μ λΆλμ°, μ£Όμ, νμμνμΌλ‘ λ³λ ꡬ λΆνμ¬ μλμ°¨μ΅μ κ³μ°νκ³ , κ°κ° λ³λμ μΈμ¨μ μ μ©νλ€. | 9505 | null | translation | When calculating capital gains, gains on transfer is calculated by classifying them as real estate, stocks, and derivatives, and a separate tax rate applies to each. | {} | {} |
pos-20718 | 1 | positive | translation_chunk_internal | 9505 | 0 | translation_chunk | When calculating capital gains, gains on transfer is calculated by classifying them | 9505 | 1 | translation_chunk | as real estate, stocks, and derivatives, and a separate tax rate applies to each. | {} | {} |
pos-20719 | 1 | positive | sentence_chunk_internal | 9506 | 0 | sentence_chunk | ν¬μλμμΌλ‘μ μ£Όμ κ΄λ ¨ νμμνμ λ체κ°λ₯ν λΏ λ§ μλλΌ κ²½μ μ μ€μ§μ μμ΄μ μ°¨μ΄κ° | 9506 | 1 | sentence_chunk | ν¬μ§ μμΌλ©° μ£Όμκ³Ό μ£Όμ κ΄λ ¨ νμμνμ λ€λ₯΄κ² μ·¨κΈν λ§ν μ μ±
λͺ©μ μ μ°ΎκΈ° μ΄λ ΅λ€. | {} | {} |
pos-20720 | 1 | positive | sentence_translation | 9506 | null | sentence | ν¬μλμμΌλ‘μ μ£Όμ κ΄λ ¨ νμμνμ λ체κ°λ₯ν λΏ λ§ μλλΌ κ²½μ μ μ€μ§μ μμ΄μ μ°¨μ΄κ° ν¬μ§ μμΌλ©° μ£Όμκ³Ό μ£Όμ κ΄λ ¨ νμμνμ λ€λ₯΄κ² μ·¨κΈν λ§ν μ μ±
λͺ©μ μ μ°ΎκΈ° μ΄λ ΅λ€. | 9506 | null | translation | As an investment target, stock-related derivatives are replaceable and do not differ significantly in economic substance, making it difficult to find a policy objective to treat stocks and stock-related derivatives differently. | {} | {} |
pos-20721 | 1 | positive | translation_chunk_internal | 9506 | 0 | translation_chunk | As an investment target, stock-related derivatives are replaceable and do not differ significantly in economic | 9506 | 1 | translation_chunk | substance, making it difficult to find a policy objective to treat stocks and stock-related derivatives differently. | {} | {} |
pos-20722 | 1 | positive | sentence_translation | 9507 | null | sentence | νμ¬ μ£Όμ μλμλμΈμ¨ μ λ€μν μ§νμ λ°λΌ 10 ~ 30%λ‘ λ€λ₯Έλ° λΉν΄, νμμνμ 10%μ νλ ₯μΈμ¨μ΄ μ μ© λκ³ μλ€. | 9507 | null | translation | Currently, the stock transfer income tax rate varies from 10% to 30%, depending on various indicators, and a 10% flexible tax rate applies to derivatives. | {} | {} |
pos-20723 | 1 | positive | sentence_chunk_internal | 9508 | 0 | sentence_chunk | κΈμ‘μ κ²½μ° μ£Όμ λ± 5μ²λ§ μ, νμμνλ± κΈ°νκΈμ΅μλ 250λ§ μμΌλ‘ μ°¨μ΄κ° ν¬μ§λ§, μ΄μκ²°μκΈ κ³΅μ μ κ²½μ° | 9508 | 1 | sentence_chunk | μ£Όμ λ± μλκΈμ‘μμ 곡μ ν ν λ¨λλ€λ©΄ κΈ°νκΈμ΅μλκΈμ‘ μμ 곡μ ν μ μμΌλ―λ‘ λ
Όλμ μ¬μ§λ μμ 보μΈλ€. | {} | {} |
pos-20724 | 1 | positive | sentence_translation | 9508 | null | sentence | κΈμ‘μ κ²½μ° μ£Όμ λ± 5μ²λ§ μ, νμμνλ± κΈ°νκΈμ΅μλ 250λ§ μμΌλ‘ μ°¨μ΄κ° ν¬μ§λ§, μ΄μκ²°μκΈ κ³΅μ μ κ²½μ° μ£Όμ λ± μλκΈμ‘μμ 곡μ ν ν λ¨λλ€λ©΄ κΈ°νκΈμ΅μλκΈμ‘ μμ 곡μ ν μ μμΌλ―λ‘ λ
Όλμ μ¬μ§λ μμ 보μΈλ€. | 9508 | null | translation | The difference in the amount is significant, with KRW 50 million for stocks and KRW 2.5 million for other financial income such as derivatives, but in the case of carry-over loss deduction, if there is any remaining amount after deducting from the income amount like stocks, it can be deducted from the amount of other f... | {} | {} |
pos-20725 | 1 | positive | translation_chunk_internal | 9508 | 0 | translation_chunk | The difference in the amount is significant, with KRW 50 million for stocks and KRW 2.5 million for other financial income such as | 9508 | 1 | translation_chunk | derivatives, but in the case of carry-over loss deduction, if there is any remaining amount after deducting from the income amount like | {} | {} |
pos-20726 | 1 | positive | translation_chunk_internal | 9508 | 0 | translation_chunk | The difference in the amount is significant, with KRW 50 million for stocks and KRW 2.5 million for other financial income such as | 9508 | 2 | translation_chunk | stocks, it can be deducted from the amount of other financial income, and therefore, there appears to be minimal room for controversy. | {} | {} |
pos-20727 | 1 | positive | translation_chunk_internal | 9508 | 1 | translation_chunk | derivatives, but in the case of carry-over loss deduction, if there is any remaining amount after deducting from the income amount like | 9508 | 2 | translation_chunk | stocks, it can be deducted from the amount of other financial income, and therefore, there appears to be minimal room for controversy. | {} | {} |
pos-20728 | 1 | positive | sentence_chunk_internal | 9509 | 0 | sentence_chunk | μΈ λ²μ§Έ, μ€μμ κ²½μ°, λ°λ맀맀 λ±μΌλ‘ μ°κ° νμ λ 맀맀μμ΅μ ν΅μ°νμ¬ μ΄μ΅μ΄ | 9509 | 1 | sentence_chunk | μλ κ²½μ° μ΄μμ
κΈμ‘μμ νμκ²½λΉ λ₯Ό 곡μ ν κΈμ‘μ μλκΈμ‘μΌλ‘ ν΄μΌ νλ€. | {} | {} |
pos-20729 | 1 | positive | sentence_translation | 9509 | null | sentence | μΈ λ²μ§Έ, μ€μμ κ²½μ°, λ°λ맀맀 λ±μΌλ‘ μ°κ° νμ λ 맀맀μμ΅μ ν΅μ°νμ¬ μ΄μ΅μ΄ μλ κ²½μ° μ΄μμ
κΈμ‘μμ νμκ²½λΉ λ₯Ό 곡μ ν κΈμ‘μ μλκΈμ‘μΌλ‘ ν΄μΌ νλ€. | 9509 | null | translation | Thirdly, in the case of a swap, if there is a profit from summing up the annual confirmed trading profit or loss through counter trading, etc., the income amount should be calculated by deducting necessary expenses from the total income. | {} | {} |
pos-20730 | 1 | positive | translation_chunk_internal | 9509 | 0 | translation_chunk | Thirdly, in the case of a swap, if there is a profit from summing up the annual confirmed trading profit or loss through | 9509 | 1 | translation_chunk | counter trading, etc., the income amount should be calculated by deducting necessary expenses from the total income. | {} | {} |
pos-20731 | 1 | positive | sentence_translation | 9510 | null | sentence | μΌλ³Έμ μ°μμ μ°Έκ³ νμ¬ μ 맀·ν맀μμλλ₯Ό κ³ΌμΈμλμΌλ‘ νκ³ , μ΅μ
μ νμ¬ λλ λ§κΈ°μ μλ μΌλ³Έμ κ²½μ°μ²λΌ κ³ΌμΈμλμ μ°μΆν μ μλ€. | 9510 | null | translation | Referring to the Japanese formula, reselling or repurchasing is considered taxable income, while exercising or expiring options allows for the calculation of taxable income similar to that of Japan. | {} | {} |
pos-20732 | 1 | positive | translation_chunk_internal | 9510 | 0 | translation_chunk | Referring to the Japanese formula, reselling or repurchasing is considered taxable income, while | 9510 | 1 | translation_chunk | exercising or expiring options allows for the calculation of taxable income similar to that of Japan. | {} | {} |
pos-20733 | 1 | positive | sentence_chunk_internal | 9511 | 0 | sentence_chunk | μΈκ΅μ§ν©ν¬μμ
μμ λνμ¬λ μνλ Ή μ 87μ‘° μ 4ν μ 3νΈ λ° μ 4νΈκ° μ€μ©λ λ―λ‘, | 9511 | 1 | sentence_chunk | μ
무μ κ΄λ ¨νμ¬ ν맀νμ¬μ μ§κ°μ μ μ¬μ°μ μ΄μ΅μ μ 곡νκ±°λ μ 곡λ°λ νμλ κΈμ§λλ€. | {} | {} |
pos-20734 | 1 | positive | sentence_translation | 9511 | null | sentence | μΈκ΅μ§ν©ν¬μμ
μμ λνμ¬λ μνλ Ή μ 87μ‘° μ 4ν μ 3νΈ λ° μ 4νΈκ° μ€μ©λ λ―λ‘, μ
무μ κ΄λ ¨νμ¬ ν맀νμ¬μ μ§κ°μ μ μ¬μ°μ μ΄μ΅μ μ 곡νκ±°λ μ 곡λ°λ νμλ κΈμ§λλ€. | 9511 | null | translation | Because Article 87 (4) 3 and 4 of the Enforcement Decree are applied mutatis mutandis to foreign collective investment business entities, the act of providing or receiving direct or indirect property benefits to a sales company in relation to business is prohibited. | {} | {} |
pos-20735 | 1 | positive | translation_chunk_internal | 9511 | 0 | translation_chunk | Because Article 87 (4) 3 and 4 of the Enforcement Decree are applied mutatis mutandis to foreign collective investment business entities, | 9511 | 1 | translation_chunk | the act of providing or receiving direct or indirect property benefits to a sales company in relation to business is prohibited. | {} | {} |
pos-20736 | 1 | positive | sentence_translation | 9512 | null | sentence | νΉμ μ λ¬Έν¬μμλ§μ λμμΌλ‘ ν맀 νλ κ²½μ° μ νλ§€λ°©λ² λ° ν¬μκ΄κ³ κ·μ μ΄ μ μ©λμ§ μλλ€. | 9512 | null | translation | When selling only to specific professional investors, the above sales methods and investment advertisement regulations do not apply. | {} | {} |
pos-20737 | 1 | positive | sentence_translation | 9513 | null | sentence | ννΈ μΈκ΅μ§ν©ν¬μμ¦κΆμ ν맀νλ κ²½μ°μλ μνλ Ή μ 303μ‘° μ 5νμμ μ νλ λ°©λ²μ λ°λΌμΌ νλ€. | 9513 | null | translation | On the other hand, when selling foreign collective investment securities, the method prescribed in Article 303 (5) of the Enforcement Decree must be followed. | {} | {} |
pos-20738 | 1 | positive | sentence_chunk_internal | 9514 | 0 | sentence_chunk | μνλ Ή λ΄μ©μ΄ λͺ¨λ²μ ν΄μμ κ°λ₯ν κ²μ λͺ
μνκ±°λ λͺ¨λ² μ‘°νμ μ·¨μ§μ κ·Όκ±°νμ¬ μ΄λ₯Ό ꡬ 체μ μΌλ‘ | 9514 | 1 | sentence_chunk | μ νκΈ° μν κ²μ΄λΌλ©΄, λΉλ‘ λͺ¨λ²μ μ§μ μμνλ κ·μ μ΄ μλλΌλ μνλ Ή κ·μ μ 무ν¨λ‘ λ³Ό μ μλ€. | {} | {} |
pos-20739 | 1 | positive | sentence_translation | 9514 | null | sentence | μνλ Ή λ΄μ©μ΄ λͺ¨λ²μ ν΄μμ κ°λ₯ν κ²μ λͺ
μνκ±°λ λͺ¨λ² μ‘°νμ μ·¨μ§μ κ·Όκ±°νμ¬ μ΄λ₯Ό ꡬ 체μ μΌλ‘ μ νκΈ° μν κ²μ΄λΌλ©΄, λΉλ‘ λͺ¨λ²μ μ§μ μμνλ κ·μ μ΄ μλλΌλ μνλ Ή κ·μ μ 무ν¨λ‘ λ³Ό μ μλ€. | 9514 | null | translation | In the case where the contents of the enforcement decree are intended to specify what is possible in the interpretation of the applicable Act or to specifically determine it based on the purpose of the applicable Act, the provisions of the enforcement decree may not deemed invalid even if there is no provision directly... | {} | {} |
pos-20740 | 1 | positive | translation_chunk_internal | 9514 | 0 | translation_chunk | In the case where the contents of the enforcement decree are intended to specify what is possible in the interpretation | 9514 | 1 | translation_chunk | of the applicable Act or to specifically determine it based on the purpose of the applicable Act, the provisions | {} | {} |
pos-20741 | 1 | positive | translation_chunk_internal | 9514 | 0 | translation_chunk | In the case where the contents of the enforcement decree are intended to specify what is possible in the interpretation | 9514 | 2 | translation_chunk | of the enforcement decree may not deemed invalid even if there is no provision directly delegated to the relevant Act. | {} | {} |
pos-20742 | 1 | positive | translation_chunk_internal | 9514 | 1 | translation_chunk | of the applicable Act or to specifically determine it based on the purpose of the applicable Act, the provisions | 9514 | 2 | translation_chunk | of the enforcement decree may not deemed invalid even if there is no provision directly delegated to the relevant Act. | {} | {} |
pos-20743 | 1 | positive | sentence_chunk_internal | 9515 | 0 | sentence_chunk | μνλ Ήμ΄ λͺ¨λ²μΌλ‘λΆν° μ§μ μμμ λ°μ§ μλν λ΄μ©μ μ νμμλλΌλ, κ·Έ κ·μ μ | 9515 | 1 | sentence_chunk | λ μ·¨μ§μ ꡬ체μ μΈ κΈ°λ₯μ κ³ λ €νμ¬ λͺ¨λ² μλ°° λλ μ μ© κ°λ₯μ±μ΄ μ ν΄μ§λ€. | {} | {} |
pos-20744 | 1 | positive | sentence_translation | 9515 | null | sentence | μνλ Ήμ΄ λͺ¨λ²μΌλ‘λΆν° μ§μ μμμ λ°μ§ μλν λ΄μ©μ μ νμμλλΌλ, κ·Έ κ·μ μ λ μ·¨μ§μ ꡬ체μ μΈ κΈ°λ₯μ κ³ λ €νμ¬ λͺ¨λ² μλ°° λλ μ μ© κ°λ₯μ±μ΄ μ ν΄μ§λ€. | 9515 | null | translation | Even if the enforcement ordinance has determined the content that has not been directly delegated from the parent law, the violation or applicability of the parent law is determined in consideration of the purpose and specific functions of the regulation. | {} | {} |
pos-20745 | 1 | positive | translation_chunk_internal | 9515 | 0 | translation_chunk | Even if the enforcement ordinance has determined the content that has not been directly delegated from the parent law, the violation | 9515 | 1 | translation_chunk | or applicability of the parent law is determined in consideration of the purpose and specific functions of the regulation. | {} | {} |
pos-20746 | 1 | positive | sentence_translation | 9516 | null | sentence | μΈκ΅νλμ κ΅λ΄ν맀 μ λ±λ‘μ무 κ·μ μλ λ³λμ΄ μλ€λ μ μ΄ μ£Όλ μ΄μ μΈ κ²μΌλ‘ νμ
λλ€. | 9516 | null | translation | It is believed that the main reason is that there is no change in the regulations on registration obligations when selling foreign funds domestically. | {} | {} |
pos-20747 | 1 | positive | sentence_translation | 9517 | null | sentence | μμ κ°μ μμ°μ΄μ©μ νκ·μ μ μ μ©μ΄ λ°°μ λμ, μ¬λͺ¨μ¬κ°μ νλμ κ²½μ° λ―Έλ±λ‘ μΈκ΅μ§ν©ν¬μ기ꡬμ ν¬μν μ μλ κ²μΈμ§ μλ¬Έμ΄ μ κΈ°λμλ€. | 9517 | null | translation | After the application of the above asset management restrictions was excluded, a question was raised whether private equity indirect funds could be invested in unregistered foreign collective investment organizations. | {} | {} |
pos-20748 | 1 | positive | translation_chunk_internal | 9517 | 0 | translation_chunk | After the application of the above asset management restrictions was excluded, a question was raised whether | 9517 | 1 | translation_chunk | private equity indirect funds could be invested in unregistered foreign collective investment organizations. | {} | {} |
pos-20749 | 1 | positive | sentence_translation | 9518 | null | sentence | 1.1. μ΄νμ μΌμ΄λ ν΄μΈ λΉμμ₯μ£Όμμ μλμμλ μκ°νκ°κ° μμΉμ΄λ€. | 9518 | null | translation | 1.1. Market valuation is also applied to the transfer of unlisted overseas stocks that occurred after 1.1. | {} | {} |
pos-20750 | 1 | positive | sentence_translation | 9519 | null | sentence | κ΅μΈκΈμ΅ν¬μ μ‘°νμ μκ°μ βν¬ν¨βλλ λμμΌλ‘ μΈκ΅μ λΆ νκ°κ°μ‘λ§ μ νμλ€. | 9519 | null | translation | The provisions for foreign financial investment only determine the foreign government's evaluation value as the subject 'included' in the market price. | {} | {} |
pos-20751 | 1 | positive | sentence_translation | 9520 | null | sentence | μΊλλ€ κ³ΌμΈμμΉ μΊλλ€μμλ μ°μ무μμ μ’
μ¬νλ €λ©΄ μΊλλ€ κ΅μ μ μ μ¬μ©ν΄μΌ νλ€. | 9520 | null | translation | Canadian Taxation Principles: In order to engage in coastal trade in Canada, it ought to use a Canadian national ship. | {} | {} |
pos-20752 | 1 | positive | sentence_translation | 9521 | null | sentence | κ°μ μ νμΈνμλ₯Ό ν κ²μΌλ‘ λ°νμ§ κ²½μ°μλ νλ λ μ‘°μΈλ² μ²λ²λ² μ 16μ‘° κ·μ μ μ μ©νμ§ μ λνλ€. | 9521 | null | translation | In cases where it is revealed that the amendment has engaged in tax evasion, the limit shall not be applied in accordance with the provisions of Article 16 of the Tax Offender Penalty Act. | {} | {} |
pos-20753 | 1 | positive | translation_chunk_internal | 9521 | 0 | translation_chunk | In cases where it is revealed that the amendment has engaged in tax evasion, the limit shall | 9521 | 1 | translation_chunk | not be applied in accordance with the provisions of Article 16 of the Tax Offender Penalty Act. | {} | {} |
pos-20754 | 1 | positive | sentence_chunk_internal | 9522 | 0 | sentence_chunk | κ³Όμ μ κ³ ν κ²½μ°: μ€μ μ κ³ ν κΈ μ‘κ³Ό μ κ³ νμ¬μΌ ν κΈμ‘κ³Όμ μ°¨μ‘ β‘ μ 56μ‘°μ 2νμ | 9522 | 1 | sentence_chunk | λ°λΌ κ³μ’μ κ³ μ무 μκ° μ κ³ μ무 μλ°κΈμ‘μ μΆμ²μ λ λ£λ₯Ό λΆκ³Όνμ§ μλνλ€. | {} | {} |
pos-20755 | 1 | positive | sentence_translation | 9522 | null | sentence | κ³Όμ μ κ³ ν κ²½μ°: μ€μ μ κ³ ν κΈ μ‘κ³Ό μ κ³ νμ¬μΌ ν κΈμ‘κ³Όμ μ°¨μ‘ β‘ μ 56μ‘°μ 2νμ λ°λΌ κ³μ’μ κ³ μ무 μκ° μ κ³ μ무 μλ°κΈμ‘μ μΆμ²μ λ λ£λ₯Ό λΆκ³Όνμ§ μλνλ€. | 9522 | null | translation | In the case of underreporting, no penalty shall be imposed on the source of the amount in violation of the obligation to report, according to Article 56 (2), when there is a difference between the actual reported amount and the amount that should have been reported. | {} | {} |
pos-20756 | 1 | positive | translation_chunk_internal | 9522 | 0 | translation_chunk | In the case of underreporting, no penalty shall be imposed on the source of the amount in violation of the obligation to report, | 9522 | 1 | translation_chunk | according to Article 56 (2), when there is a difference between the actual reported amount and the amount that should have been reported. | {} | {} |
pos-20757 | 1 | positive | sentence_translation | 9523 | null | sentence | μμ¬κΈ°κ΄μΌλ‘λΆν° 무νμμ²λΆμ λ° μ 보νκ³μ½μλ μ΄λ₯Ό λ―Όμ¬λ²μμΌλ‘λ 무μ±
μμ΄λΌλ μ£Όμ₯μ κ·Όκ±°λ‘ μΌκΈ° μΌμ€μ΄ λ€. | 9523 | null | translation | Policyholders who have been cleared of charges by investigative agencies often use this as the basis for claiming that they are irresponsible under Civil Law. | {} | {} |
pos-20758 | 1 | positive | sentence_translation | 9524 | null | sentence | μμ¬κΈ°κ΄μΌλ‘μλ 컨νΈλ‘€ νμ λΆμ¬, νμ
μμ€ν
λ―ΈλΉ, μΈλ ₯κ³Ό μμ°μ λΆ μ‘±, μμ¬μ€μλ λ±μ λ λ€. | 9524 | null | translation | As an investigative agency, it also includes the absence of a control tower, a lack of a collaborative system, a lack of workforce and budget, and the importance of the investigation. | {} | {} |
pos-20759 | 1 | positive | translation_chunk_internal | 9524 | 0 | translation_chunk | As an investigative agency, it also includes the absence of a control tower, a lack of a | 9524 | 1 | translation_chunk | collaborative system, a lack of workforce and budget, and the importance of the investigation. | {} | {} |
pos-20760 | 1 | positive | sentence_chunk_internal | 9525 | 0 | sentence_chunk | μ΄λ μμ¬κΈ°κ΄μ΄ 보 νλ²μ£μμ¬μλ§ μ λ
ν μ μλ μ¬λ¬ μ¬μ μμ λΉλ‘―λλ κ²μΌλ‘ | 9525 | 1 | sentence_chunk | 보νμ¬κΈ°μ¬κ±΄μ λν λ³΄λ€ ν©λ¦¬μ μ΄κ³ 체κ³μ μΈ νμ‘°κ° λ²μ μΌλ‘ κ°νλμ΄μΌ ν¨μ μλ―Ένλ€. | {} | {} |
pos-20761 | 1 | positive | sentence_translation | 9525 | null | sentence | μ΄λ μμ¬κΈ°κ΄μ΄ 보 νλ²μ£μμ¬μλ§ μ λ
ν μ μλ μ¬λ¬ μ¬μ μμ λΉλ‘―λλ κ²μΌλ‘ 보νμ¬κΈ°μ¬κ±΄μ λν λ³΄λ€ ν©λ¦¬μ μ΄κ³ 체κ³μ μΈ νμ‘°κ° λ²μ μΌλ‘ κ°νλμ΄μΌ ν¨μ μλ―Ένλ€. | 9525 | null | translation | This stems from various circumstances in which investigative agencies cannot focus solely on insurance crime investigations, meaning that more reasonable and systematic cooperation in insurance fraud cases should be legally strengthened. | {} | {} |
pos-20762 | 1 | positive | translation_chunk_internal | 9525 | 0 | translation_chunk | This stems from various circumstances in which investigative agencies cannot focus solely on insurance crime investigations, | 9525 | 1 | translation_chunk | meaning that more reasonable and systematic cooperation in insurance fraud cases should be legally strengthened. | {} | {} |
pos-20763 | 1 | positive | sentence_chunk_internal | 9526 | 0 | sentence_chunk | λμ μ’
λ₯ μ ν λ± μ‘°μΈννΌκ° μ΄λ€μ§ μλ μμΌλ―λ‘, 볡μ‘νκ³ μλ‘μ΄ μνμ΄ κ³μ κ°λ°λλ νμμνμ νΉμ±μ μλ ꡬλΆμ μλ―Έκ° | 9526 | 1 | sentence_chunk | μμΌλ©°, ν¬μμμ μμΈ‘κ°λ₯μ± λ΄μ§ λ²μ μμ μ±μ μ κ³ νλ €λ©΄ μλμ ꡬλΆνμ§ λ§κ³ λͺ¨λ ν΅ν©νμ¬ κ³ΌμΈνλ κ²μ΄ λ°λμ§ νλ€. | {} | {} |
pos-20764 | 1 | positive | sentence_translation | 9526 | null | sentence | λμ μ’
λ₯ μ ν λ± μ‘°μΈννΌκ° μ΄λ€μ§ μλ μμΌλ―λ‘, 볡μ‘νκ³ μλ‘μ΄ μνμ΄ κ³μ κ°λ°λλ νμμνμ νΉμ±μ μλ ꡬλΆμ μλ―Έκ° μμΌλ©°, ν¬μμμ μμΈ‘κ°λ₯μ± λ΄μ§ λ²μ μμ μ±μ μ κ³ νλ €λ©΄ μλμ ꡬλΆνμ§ λ§κ³ λͺ¨λ ν΅ν©νμ¬ κ³ΌμΈνλ κ²μ΄ λ°λμ§ νλ€. | 9526 | null | translation | Since tax evasion, such as the conversion of the type of gain, may occur, income classification is meaningless due to the nature of derivatives in which complex and new products continue to be developed, and it is desirable to integrate all income and tax without classifying income in order to improve the predictabilit... | {} | {} |
pos-20765 | 1 | positive | translation_chunk_internal | 9526 | 0 | translation_chunk | Since tax evasion, such as the conversion of the type of gain, may occur, income classification is meaningless due to | 9526 | 1 | translation_chunk | the nature of derivatives in which complex and new products continue to be developed, and it is desirable to integrate | {} | {} |
pos-20766 | 1 | positive | translation_chunk_internal | 9526 | 0 | translation_chunk | Since tax evasion, such as the conversion of the type of gain, may occur, income classification is meaningless due to | 9526 | 2 | translation_chunk | all income and tax without classifying income in order to improve the predictability or legal stability of investors. | {} | {} |
pos-20767 | 1 | positive | translation_chunk_internal | 9526 | 1 | translation_chunk | the nature of derivatives in which complex and new products continue to be developed, and it is desirable to integrate | 9526 | 2 | translation_chunk | all income and tax without classifying income in order to improve the predictability or legal stability of investors. | {} | {} |
pos-20768 | 1 | positive | sentence_translation | 9527 | null | sentence | μμΈμ λ± νΉμμ μ μ μΈν λλΆλΆ μ λ°μ κ΄μΈκ° 무κ΄μΈμ΄λ―λ‘ κ΄λ¦¬κ° μ λλ‘ μ΄λ£¨μ΄μ§μ§ μκ³ μλ€. | 9527 | null | translation | Except for special ships such as tugboats, tariffs on most ships are tariff-free, so they are not properly managed. | {} | {} |
pos-20769 | 1 | positive | sentence_chunk_internal | 9528 | 0 | sentence_chunk | μΈκ΅μμ μ λ°μ μ리νλ©΄ μ
ν μ κ·Έ μ¬μ€μ μ κ³ ν΄μΌ νμ§λ§ κ΄μΈλ² μνλ Ή μ 157μ‘°μμ | 9528 | 1 | sentence_chunk | ν΄μΈμ리λ₯Ό μ
νλ³΄κ³ μμ κΈ°μ¬μ¬νμΌλ‘ κ·μ νμ§ μμ μ κ³ νλ μ¬λ‘κ° κ±°μ μλ€. | {} | {} |
pos-20770 | 1 | positive | sentence_translation | 9528 | null | sentence | μΈκ΅μμ μ λ°μ μ리νλ©΄ μ
ν μ κ·Έ μ¬μ€μ μ κ³ ν΄μΌ νμ§λ§ κ΄μΈλ² μνλ Ή μ 157μ‘°μμ ν΄μΈμ리λ₯Ό μ
νλ³΄κ³ μμ κΈ°μ¬μ¬νμΌλ‘ κ·μ νμ§ μμ μ κ³ νλ μ¬λ‘κ° κ±°μ μλ€. | 9528 | null | translation | When a ship is repaired in a foreign country, it must be reported upon entry, but there are few cases of reporting because Article 157 of the Enforcement Decree of the Customs Act does not stipulate overseas repair as a matter of entry report. | {} | {} |
pos-20771 | 1 | positive | translation_chunk_internal | 9528 | 0 | translation_chunk | When a ship is repaired in a foreign country, it must be reported upon entry, but there are few cases of reporting because | 9528 | 1 | translation_chunk | Article 157 of the Enforcement Decree of the Customs Act does not stipulate overseas repair as a matter of entry report. | {} | {} |
pos-20772 | 1 | positive | sentence_translation | 9529 | null | sentence | μ΄λ¬ν λ
Έλ ₯μλ λΆκ΅¬νκ³ κ΅λ΄μ리λ₯Ό μν μ λ° νκ²½μ΄ κ°μ λμ§ μμΌλ©΄ κ΅λ΄ μ리μ
μ΄ κ²½μλ ₯μ ν볡νκΈ°κ° μ½μ§ μλ€. | 9529 | null | translation | Despite these efforts, it is not easy for the domestic repair industry to regain competitiveness unless the environment for domestic repairs is improved. | {} | {} |
pos-20773 | 1 | positive | sentence_chunk_internal | 9530 | 0 | sentence_chunk | μ€μμ κ²½μ°, λ°λ맀맀 λ±μΌλ‘ μ°κ° νμ λ 맀맀μμ΅μ ν΅μ°ν μ¬ μ΄μ΅μ΄ | 9530 | 1 | sentence_chunk | μλ κ²½μ° μ΄μμ
κΈμ‘μμ νμκ²½λΉλ₯Ό 곡μ ν κΈμ‘μ μλκΈμ‘μΌλ‘ ν΄μΌ νλ€. | {} | {} |
pos-20774 | 1 | positive | sentence_translation | 9530 | null | sentence | μ€μμ κ²½μ°, λ°λ맀맀 λ±μΌλ‘ μ°κ° νμ λ 맀맀μμ΅μ ν΅μ°ν μ¬ μ΄μ΅μ΄ μλ κ²½μ° μ΄μμ
κΈμ‘μμ νμκ²½λΉλ₯Ό 곡μ ν κΈμ‘μ μλκΈμ‘μΌλ‘ ν΄μΌ νλ€. | 9530 | null | translation | In the case of a swap where there are profits by calculating the total annual trading profits or losses determined through counter trading, etc., the amount obtained by deducting necessary expenses from the total income should be deemed the income. | {} | {} |
pos-20775 | 1 | positive | translation_chunk_internal | 9530 | 0 | translation_chunk | In the case of a swap where there are profits by calculating the total annual trading profits or losses determined through | 9530 | 1 | translation_chunk | counter trading, etc., the amount obtained by deducting necessary expenses from the total income should be deemed the income. | {} | {} |
pos-20776 | 1 | positive | sentence_chunk_internal | 9531 | 0 | sentence_chunk | 첫 λ²μ§Έ, κΈμ΅ν¬μμλ κ° μμ΅ν΅μ°μ΄ νμ©λλ€λ©΄, νμμνμ μμ€μ μ¦μ μ€ννκ³ μ΄μ΅μ | 9531 | 1 | sentence_chunk | μ΄μ°νλ μ‘°μΈννΌμ κ°λ₯μ±μ΄ λ°μν μ μμΌλ―λ‘ μ΄λ₯Ό λ°©μ§νκΈ° μν λμ±
μ΄ νμ νλ€. | {} | {} |
pos-20777 | 1 | positive | sentence_translation | 9531 | null | sentence | 첫 λ²μ§Έ, κΈμ΅ν¬μμλ κ° μμ΅ν΅μ°μ΄ νμ©λλ€λ©΄, νμμνμ μμ€μ μ¦μ μ€ννκ³ μ΄μ΅μ μ΄μ°νλ μ‘°μΈννΌμ κ°λ₯μ±μ΄ λ°μν μ μμΌλ―λ‘ μ΄λ₯Ό λ°©μ§νκΈ° μν λμ±
μ΄ νμ νλ€. | 9531 | null | translation | First, if the total calculation of profit or loss regarding financial investment income is allowed, there is a possibility of tax avoidance that immediately realizes the loss of derivatives and delays the profit, so it is necessary to establish countermeasures against this. | {} | {} |
pos-20778 | 1 | positive | translation_chunk_internal | 9531 | 0 | translation_chunk | First, if the total calculation of profit or loss regarding financial investment income is allowed, there is a possibility of tax avoidance | 9531 | 1 | translation_chunk | that immediately realizes the loss of derivatives and delays the profit, so it is necessary to establish countermeasures against this. | {} | {} |
pos-20779 | 1 | positive | sentence_chunk_internal | 9532 | 0 | sentence_chunk | 첫 λ²μ§Έ, μ£Όμκ³Ό μ£Όμ κ΄λ ¨ νμμ ν κ° μ‘°μΈμ€λ¦½μ± λ¬Έμ λ κΈμ΅ν¬μμλ κ° μμ΅ν΅μ°κ³Ό | 9532 | 1 | sentence_chunk | μμ€ μ΄μ곡μ κ° μ΄λ€μ§κ³ , μΈ μ¨λ λμΌνκ² μ μ©λλ―λ‘ λμ΄μ μμ κ²μΌλ‘ 보μΈλ€. | {} | {} |
pos-20780 | 1 | positive | sentence_translation | 9532 | null | sentence | 첫 λ²μ§Έ, μ£Όμκ³Ό μ£Όμ κ΄λ ¨ νμμ ν κ° μ‘°μΈμ€λ¦½μ± λ¬Έμ λ κΈμ΅ν¬μμλ κ° μμ΅ν΅μ°κ³Ό μμ€ μ΄μ곡μ κ° μ΄λ€μ§κ³ , μΈ μ¨λ λμΌνκ² μ μ©λλ―λ‘ λμ΄μ μμ κ²μΌλ‘ 보μΈλ€. | 9532 | null | translation | First, the taxation neutrality issue, between stocks and stock-related derivatives, is unlikely to occur anymore because the total profit and loss of financial investment income and the carry-over deduction of loss is made, and the tax rate is applied equally. | {} | {} |
pos-20781 | 1 | positive | translation_chunk_internal | 9532 | 0 | translation_chunk | First, the taxation neutrality issue, between stocks and stock-related derivatives, is unlikely to occur anymore because the total | 9532 | 1 | translation_chunk | profit and loss of financial investment income and the carry-over deduction of loss is made, and the tax rate is applied equally. | {} | {} |
pos-20782 | 1 | positive | sentence_chunk_internal | 9533 | 0 | sentence_chunk | μμ΅ κ³μ°μ κ±°λμ΅μ’
μΌκΉμ§ μ 맀γν맀ν κ²½ μ°, κ±°λμ΅μ’
μΌκΉμ§ μΈμ λ μ§ μ 맀β€ν맀νμ¬ κ²°μ ν μ μκ³ , μ 맀γν맀νμ¬ | 9533 | 1 | sentence_chunk | κ²°μ ν κ²½μ°μλ λ°κ±°λ μ§λΆν ν리미μλ‘λΆν° μν μμλ£ λ±μ 곡μ ν κΈμ‘μ΄ κ³ΌμΈλ μ μλμ΄ λλ€. | {} | {} |
pos-20783 | 1 | positive | sentence_translation | 9533 | null | sentence | μμ΅ κ³μ°μ κ±°λμ΅μ’
μΌκΉμ§ μ 맀γν맀ν κ²½ μ°, κ±°λμ΅μ’
μΌκΉμ§ μΈμ λ μ§ μ 맀β€ν맀νμ¬ κ²°μ ν μ μκ³ , μ 맀γν맀νμ¬ κ²°μ ν κ²½μ°μλ λ°κ±°λ μ§λΆν ν리미μλ‘λΆν° μν μμλ£ λ±μ 곡μ ν κΈμ‘μ΄ κ³ΌμΈλ μ μλμ΄ λλ€. | 9533 | null | translation | Profit and loss can be calculated by reselling or repurchasing at any time until the final date of the transaction, and by reselling or repurchasing at any time until the final date of the transaction. In the case of payment by resale or repurchase, the amount obtained by deducting consignment fees, etc. from the premi... | {} | {} |
pos-20784 | 1 | positive | translation_chunk_internal | 9533 | 0 | translation_chunk | Profit and loss can be calculated by reselling or repurchasing at any time until the final date of the transaction, and by | 9533 | 1 | translation_chunk | reselling or repurchasing at any time until the final date of the transaction. In the case of payment by resale or repurchase, | {} | {} |
pos-20785 | 1 | positive | translation_chunk_internal | 9533 | 0 | translation_chunk | Profit and loss can be calculated by reselling or repurchasing at any time until the final date of the transaction, and by | 9533 | 2 | translation_chunk | the amount obtained by deducting consignment fees, etc. from the premium received or paid becomes the income for taxation. | {} | {} |
pos-20786 | 1 | positive | translation_chunk_internal | 9533 | 1 | translation_chunk | reselling or repurchasing at any time until the final date of the transaction. In the case of payment by resale or repurchase, | 9533 | 2 | translation_chunk | the amount obtained by deducting consignment fees, etc. from the premium received or paid becomes the income for taxation. | {} | {} |
pos-20787 | 1 | positive | sentence_translation | 9534 | null | sentence | μ΅μ
κ±°λμ κ²½μ° μ§λΆ ν리미μ λκΈμμ μν μμλ£ λ±μ 곡μ ν μ°κ° μμ΅ κΈμ‘μ ν΅μ°ν κ²μ΄ κ³ΌμΈλμ μλμ΄ λλ€. | 9534 | null | translation | In the case of option transactions, income subject to taxation is the combined calculation of the annual profit and loss amount obtained by deducting such consignment fees from the payment premium amount. | {} | {} |
pos-20788 | 1 | positive | translation_chunk_internal | 9534 | 0 | translation_chunk | In the case of option transactions, income subject to taxation is the combined calculation of the annual | 9534 | 1 | translation_chunk | profit and loss amount obtained by deducting such consignment fees from the payment premium amount. | {} | {} |
pos-20789 | 1 | positive | sentence_translation | 9535 | null | sentence | μ΅μ
κ±°λμ μμ΅μ μ΅μ
μ μ 맀 λλ ν 맀, κΆλ¦¬νμ¬ λλ νΌκΆλ¦¬νμ¬, 맀μμμ κΆλ¦¬ν¬κΈ°μ μ΄λ μμ μμ νμ ν μ μλ€. | 9535 | null | translation | The profit or loss of an option transaction may be determined at any particular time of resale or repurchase of an option, the exercise of a right or exercise of an obligation, or waiver of a buyer's right. | {} | {} |
pos-20790 | 1 | positive | translation_chunk_internal | 9535 | 0 | translation_chunk | The profit or loss of an option transaction may be determined at any particular time of resale or | 9535 | 1 | translation_chunk | repurchase of an option, the exercise of a right or exercise of an obligation, or waiver of a buyer's right. | {} | {} |
pos-20791 | 1 | positive | sentence_translation | 9536 | null | sentence | μ΄λ₯Ό μ§λ°°μ£Όμ£Ό ν μ¦ λ° μμμ§λΆ ν μΈ κ·μ μΌλ‘ μ΄ν΄ν μ
μ₯μ΄ μλ€. | 9536 | null | translation | There is a position to understand this as a regulation on controlling shareholder surcharges and minority equity discounts. | {} | {} |
pos-20792 | 1 | positive | sentence_translation | 9537 | null | sentence | ννΈ μμ¦μΈλ² μνλ Ή μ 49μ‘° μ 1ν μ 2νΈλ λΉμμ₯μ£Όμμ λν κ°μ νκ°λ²μΈ λ± μ κ°μ κ°μ‘μ μκ°μμ λ°°μ νμλ€. | 9537 | null | translation | Meanwhile, in Article 49 (1) 2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, the appraisal values of appraisal institutions and others for unlisted stocks were excluded from the current market value. | {} | {} |
pos-20793 | 1 | positive | translation_chunk_internal | 9537 | 0 | translation_chunk | Meanwhile, in Article 49 (1) 2 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act, the appraisal | 9537 | 1 | translation_chunk | values of appraisal institutions and others for unlisted stocks were excluded from the current market value. | {} | {} |
pos-20794 | 1 | positive | sentence_translation | 9538 | null | sentence | ν΄μΈ λΉμμ₯λ²μΈμ μ΅λμ£Όμ£ΌμΈ κ±°μ£Όμ Aκ° κ±°μ£Όμ B λ° λΉκ±° μ£Όμ Cμκ² κ°μ λ μ μ§λΆ μ 체λ₯Ό μ λ°μ© μ¦μ¬νλ μν©μ κ°μ νλ€. | 9538 | null | translation | It is assumed that Resident A, the largest shareholder of an overseas unlisted corporation, gives half of the entire stake to Resident B and Non-Resident C, respectively, on the same day. | {} | {} |
pos-20795 | 1 | positive | translation_chunk_internal | 9538 | 0 | translation_chunk | It is assumed that Resident A, the largest shareholder of an overseas unlisted corporation, | 9538 | 1 | translation_chunk | gives half of the entire stake to Resident B and Non-Resident C, respectively, on the same day. | {} | {} |
pos-20796 | 1 | positive | sentence_translation | 9539 | null | sentence | ν΄μΈ λΉμμ₯μ£Όμμ λν μμ¬μ§κ΅ κ°μ κΈ°κ΄μ κ°μ κ°μ‘λ§μ μκ°μμ μ μΈλλμ§ μ¬λΆλ λ λ€λ₯Έ λ¬Έμ μ΄λ€. | 9539 | null | translation | It is another matter whether even the appraised value of the appraisal agency of the country where overseas unlisted stocks are located is excluded from the market price. | {} | {} |
pos-20797 | 1 | positive | translation_chunk_internal | 9539 | 0 | translation_chunk | It is another matter whether even the appraised value of the appraisal agency of the | 9539 | 1 | translation_chunk | country where overseas unlisted stocks are located is excluded from the market price. | {} | {} |
pos-20798 | 1 | positive | sentence_translation | 9540 | null | sentence | 그리νμ¬ ν΄μΈ λΉμμ₯μ£Όμμ μ€μ κ°μΉμ κ΄λ ¨μλ μ¬μ λ‘ νκ°κ°μ‘μ΄ λ¬λΌ μ§ μ μλ€. | 9540 | null | translation | Therefore, the valuation value of unlisted stocks abroad may vary due to reasons unrelated to their actual worth. | {} | {} |
pos-20799 | 1 | positive | sentence_translation | 9541 | null | sentence | μ΄ κΈμμλ μ΄λ¬ν λ¬Έμ μ μ λΆμν λ€μ, μλμ κ°μ λ°©μμ μ μνμλ€. | 9541 | null | translation | In this article, we have analyzed these issues and then proposed the following solutions for improvement. | {} | {} |
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