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-20800 | 1 | positive | sentence_translation | 9542 | null | sentence | μ΄λ€ κ·μ μ μκ° λ²μ, νκ°λ°©λ²μ μμ, κ°μ νκ°μ νμ© μ¬λΆ λ±μμ μλ‘ λ€λ₯΄λ€. | 9542 | null | translation | These regulations vary in terms of market price range, ranking of evaluation methods, and the permissibility of appraisal. | {} | {} |
pos-20801 | 1 | positive | sentence_chunk_internal | 9543 | 0 | sentence_chunk | μ΄λ μΈκ΅μμ ν΄λΉ κ΅μΈμλμ λνμ¬ μ°λ¦¬λλΌμ μλμΈ λ° λ² μΈμΈμ μμνλ μΈκ΅μ | 9543 | 1 | sentence_chunk | μ‘°μΈλ₯Ό λ©λΆνμκ±°λ λ©λΆν κ²μΌλ‘ νμ λ κ²½μ° μΈκ΅λ©λΆμΈμ‘곡μ λ₯Ό λ°μ μ μλ€. | {} | {} |
pos-20802 | 1 | positive | sentence_translation | 9543 | null | sentence | μ΄λ μΈκ΅μμ ν΄λΉ κ΅μΈμλμ λνμ¬ μ°λ¦¬λλΌμ μλμΈ λ° λ² μΈμΈμ μμνλ μΈκ΅μ μ‘°μΈλ₯Ό λ©λΆνμκ±°λ λ©λΆν κ²μΌλ‘ νμ λ κ²½μ° μΈκ΅λ©λΆμΈμ‘곡μ λ₯Ό λ°μ μ μλ€. | 9543 | null | translation | If, at that time, it is confirmed that a foreign tax equivalent to Korea's income tax and legal royalties has been paid or will be paid in a foreign country, it is possible to receive a foreign tax deduction. | {} | {} |
pos-20803 | 1 | positive | translation_chunk_internal | 9543 | 0 | translation_chunk | If, at that time, it is confirmed that a foreign tax equivalent to Korea's income tax and legal royalties | 9543 | 1 | translation_chunk | has been paid or will be paid in a foreign country, it is possible to receive a foreign tax deduction. | {} | {} |
pos-20804 | 1 | positive | sentence_chunk_internal | 9544 | 0 | sentence_chunk | ν΄μΈκΈμ΅κ³μ’ μ κ³ μ무μ μ€ κ±°μ£Όμλ ν΄μΈκΈμ΅κ³μ’μ κ΄λ ¨λ κ΅μΈκΈμ΅μλ, κ΅μΈμμ° μλμλ λ±μ μλμΈ | 9544 | 1 | sentence_chunk | μ κ³ μ κ΅λ΄μλκ³Ό ν©μ°νμ¬ μ κ³ νμ¬μΌ νκ³ , λ΄ κ΅λ²μΈμ λ²μΈμΈ μ κ³ μ κ΅λ΄μλκ³Ό ν©μ°νμ¬ μ κ³ νμ¬μΌ νλ€. | {} | {} |
pos-20805 | 1 | positive | sentence_translation | 9544 | null | sentence | ν΄μΈκΈμ΅κ³μ’ μ κ³ μ무μ μ€ κ±°μ£Όμλ ν΄μΈκΈμ΅κ³μ’μ κ΄λ ¨λ κ΅μΈκΈμ΅μλ, κ΅μΈμμ° μλμλ λ±μ μλμΈ μ κ³ μ κ΅λ΄μλκ³Ό ν©μ°νμ¬ μ κ³ νμ¬μΌ νκ³ , λ΄ κ΅λ²μΈμ λ²μΈμΈ μ κ³ μ κ΅λ΄μλκ³Ό ν©μ°νμ¬ μ κ³ νμ¬μΌ νλ€. | 9544 | null | translation | Residents who are obligated to report overseas financial accounts must declare foreign financial income related to those accounts, as well as transfer income from foreign assets, etc., by combining them with domestic income when filing income tax, and similarly, domestic corporations must also report their domestic inc... | {} | {} |
pos-20806 | 1 | positive | translation_chunk_internal | 9544 | 0 | translation_chunk | Residents who are obligated to report overseas financial accounts must declare foreign financial income related to those accounts, | 9544 | 1 | translation_chunk | as well as transfer income from foreign assets, etc., by combining them with domestic income when filing income tax, and | {} | {} |
pos-20807 | 1 | positive | translation_chunk_internal | 9544 | 0 | translation_chunk | Residents who are obligated to report overseas financial accounts must declare foreign financial income related to those accounts, | 9544 | 2 | translation_chunk | similarly, domestic corporations must also report their domestic income together with their domestic income when filing corporate tax. | {} | {} |
pos-20808 | 1 | positive | translation_chunk_internal | 9544 | 1 | translation_chunk | as well as transfer income from foreign assets, etc., by combining them with domestic income when filing income tax, and | 9544 | 2 | translation_chunk | similarly, domestic corporations must also report their domestic income together with their domestic income when filing corporate tax. | {} | {} |
pos-20809 | 1 | positive | sentence_translation | 9545 | null | sentence | ν΄μΈκΈμ΅κ³μ’κ° μ¬λ¬ κ°μΈ κ²½μ°μλ κ° ν΄μΈκΈμ΅κ³μ’ μμ‘μ ν©μ°ν κΈμ‘μ λ§νλ€. | 9545 | null | translation | In the case of having multiple overseas financial accounts, it refers to the total amount obtained by combining the balances of each individual account. | {} | {} |
pos-20810 | 1 | positive | sentence_chunk_internal | 9546 | 0 | sentence_chunk | ν΄μΈκΈμ΅κ³μ’μ 보λ 보μ μμ μ±λͺ
ο½₯μ£Όμ λ± μ μμ κ΄ν μ 보, κ³μ’λ²νΈ, ν΄μΈκΈμ΅νμ¬λ±μ μ΄ λ¦, λ§€μ | 9546 | 1 | sentence_chunk | λ§μΌμ 보μ κ³μ’ μμ‘μ μ΅κ³ κΈμ‘ λ± λ³΄μ κ³μ’μ κ΄ν μ 보, ν΄μΈκΈμ΅κ³μ’ κ΄λ ¨μμ κ΄ν μ 보λ₯Ό λ§νλ€. | {} | {} |
pos-20811 | 1 | positive | sentence_translation | 9546 | null | sentence | ν΄μΈκΈμ΅κ³μ’μ 보λ 보μ μμ μ±λͺ
ο½₯μ£Όμ λ± μ μμ κ΄ν μ 보, κ³μ’λ²νΈ, ν΄μΈκΈμ΅νμ¬λ±μ μ΄ λ¦, λ§€μ λ§μΌμ 보μ κ³μ’ μμ‘μ μ΅κ³ κΈμ‘ λ± λ³΄μ κ³μ’μ κ΄ν μ 보, ν΄μΈκΈμ΅κ³μ’ κ΄λ ¨μμ κ΄ν μ 보λ₯Ό λ§νλ€. | 9546 | null | translation | Overseas financial account information refers to details regarding the identity of the account holder, including their name and address, as well as the account number and the name of the overseas financial institution, and it also includes information about the account balance, specifically the highest amount held at t... | {} | {} |
pos-20812 | 1 | positive | translation_chunk_internal | 9546 | 0 | translation_chunk | Overseas financial account information refers to details regarding the identity of the account holder, including their name and address, as | 9546 | 1 | translation_chunk | well as the account number and the name of the overseas financial institution, and it also includes information about the account balance, | {} | {} |
pos-20813 | 1 | positive | translation_chunk_internal | 9546 | 0 | translation_chunk | Overseas financial account information refers to details regarding the identity of the account holder, including their name and address, as | 9546 | 2 | translation_chunk | specifically the highest amount held at the end of each month, and details about individuals associated with the overseas financial account. | {} | {} |
pos-20814 | 1 | positive | translation_chunk_internal | 9546 | 1 | translation_chunk | well as the account number and the name of the overseas financial institution, and it also includes information about the account balance, | 9546 | 2 | translation_chunk | specifically the highest amount held at the end of each month, and details about individuals associated with the overseas financial account. | {} | {} |
pos-20815 | 1 | positive | sentence_chunk_internal | 9547 | 0 | sentence_chunk | 1995λ
κ΅μ‘°λ²μ κ΄ν κ΅ν μ¬μ¬λ³΄κ³ μ μλ£μ λ°λ₯΄λ©΄, 1995λ
κ΅μ‘°λ² | 9547 | 1 | sentence_chunk | μ 21μ‘°μ μ μ€ μ΄μ μλ μ°λ¦¬ λλΌμ κ΅μΈμμ° νκ°μ κ΄ν μ
λ²λ‘κ° μμλ€κ³ νλ€. | {} | {} |
pos-20816 | 1 | positive | sentence_translation | 9547 | null | sentence | 1995λ
κ΅μ‘°λ²μ κ΄ν κ΅ν μ¬μ¬λ³΄κ³ μ μλ£μ λ°λ₯΄λ©΄, 1995λ
κ΅μ‘°λ² μ 21μ‘°μ μ μ€ μ΄μ μλ μ°λ¦¬ λλΌμ κ΅μΈμμ° νκ°μ κ΄ν μ
λ²λ‘κ° μμλ€κ³ νλ€. | 9547 | null | translation | According to the data of the National Assembly's review report on the Adjustment of International Taxes Act in 1995, there was no legislation for evaluating overseas assets in Korea before establishing Article 21 of the Adjustment of International Taxes Act in 1995. | {} | {} |
pos-20817 | 1 | positive | translation_chunk_internal | 9547 | 0 | translation_chunk | According to the data of the National Assembly's review report on the Adjustment of International Taxes Act in 1995, there was no | 9547 | 1 | translation_chunk | legislation for evaluating overseas assets in Korea before establishing Article 21 of the Adjustment of International Taxes Act in 1995. | {} | {} |
pos-20818 | 1 | positive | sentence_translation | 9548 | null | sentence | μ΄λ κ΅μΈμ¦μ¬ μ‘°νμ μκ°λ‘ μΈμ λ κ²λ€μ΄ μκ°μ κ΄ν μ΄κ±° κ·μ λλ μμ κ·μ μΈ μ§μ λ¬Έμ μ΄λ€. | 9548 | null | translation | This is a question of whether those recognized as the market value in the foreign gift provisions are enumerated regulations or exemplary regulations on the market value. | {} | {} |
pos-20819 | 1 | positive | translation_chunk_internal | 9548 | 0 | translation_chunk | This is a question of whether those recognized as the market value in the foreign gift | 9548 | 1 | translation_chunk | provisions are enumerated regulations or exemplary regulations on the market value. | {} | {} |
pos-20820 | 1 | positive | sentence_chunk_internal | 9549 | 0 | sentence_chunk | i) μ λκ±°λμμ βνλ¬ΌμΈ λβλ κ³μ½μ²΄κ²° ν λ°λ‘ κ³ΌμΈλλ κ²μ΄ μλλΌ, κ΄λ§ | 9549 | 1 | sentence_chunk | λ°©μμ λ°λΌ κΈ°μ΄ μμ°μ μΈλμ λ°λκΈλΆμ μ§λΆμ΄ μ΄λ£¨μ΄μ§λ μκΈ°μ κ³ΌμΈλλ€. | {} | {} |
pos-20821 | 1 | positive | sentence_translation | 9549 | null | sentence | i) μ λκ±°λμμ βνλ¬ΌμΈ λβλ κ³μ½μ²΄κ²° ν λ°λ‘ κ³ΌμΈλλ κ²μ΄ μλλΌ, κ΄λ§ λ°©μμ λ°λΌ κΈ°μ΄ μμ°μ μΈλμ λ°λκΈλΆμ μ§λΆμ΄ μ΄λ£¨μ΄μ§λ μκΈ°μ κ³ΌμΈλλ€. | 9549 | null | translation | i) In forward trading, the taxation of the 'in-kind province' does not occur immediately after the contract is concluded, but rather at the time when the delivery of the underlying asset and the payment of the counter benefit are made according to the wait-and-see method. | {} | {} |
pos-20822 | 1 | positive | translation_chunk_internal | 9549 | 0 | translation_chunk | i) In forward trading, the taxation of the 'in-kind province' does not occur immediately after the contract is concluded, but rather at | 9549 | 1 | translation_chunk | the time when the delivery of the underlying asset and the payment of the counter benefit are made according to the wait-and-see method. | {} | {} |
pos-20823 | 1 | positive | sentence_chunk_internal | 9550 | 0 | sentence_chunk | ii) βνκΈμ²μ°β λ°©μμ μ λκ±° λλ κ°μ₯ 보νΈμ μΈ λ°©μμΌλ‘μ μ λκ³μ½ λ§€λμΈμ λν κ³ΌμΈλ νλ¬ΌμΈλ | 9550 | 1 | sentence_chunk | μ λκ±°λμ κ°μ λ°©μμΌλ‘ κ³ΌμΈλμ§λ§, νλ¬ΌμΈλμ λ¬λ¦¬ νκΈμ²μ° μμ μ μ λκ³μ½ λ§€μμΈμκ²λ κ³ΌμΈμκ±΄μ΄ λλ€. | {} | {} |
pos-20824 | 1 | positive | sentence_translation | 9550 | null | sentence | ii) βνκΈμ²μ°β λ°©μμ μ λκ±° λλ κ°μ₯ 보νΈμ μΈ λ°©μμΌλ‘μ μ λκ³μ½ λ§€λμΈμ λν κ³ΌμΈλ νλ¬ΌμΈλ μ λκ±°λμ κ°μ λ°©μμΌλ‘ κ³ΌμΈλμ§λ§, νλ¬ΌμΈλμ λ¬λ¦¬ νκΈμ²μ° μμ μ μ λκ³μ½ λ§€μμΈμκ²λ κ³ΌμΈμκ±΄μ΄ λλ€. | 9550 | null | translation | ii) The leading transaction in the 'cash settlement' method is the most commonly used method, and taxation on the seller of the leading contract is applied in the same manner as the leading transaction for physical delivery, but unlike physical delivery, the timing of cash settlement also becomes a taxable requirement ... | {} | {} |
pos-20825 | 1 | positive | translation_chunk_internal | 9550 | 0 | translation_chunk | ii) The leading transaction in the 'cash settlement' method is the most commonly used method, and taxation on the seller | 9550 | 1 | translation_chunk | of the leading contract is applied in the same manner as the leading transaction for physical delivery, but unlike | {} | {} |
pos-20826 | 1 | positive | translation_chunk_internal | 9550 | 0 | translation_chunk | ii) The leading transaction in the 'cash settlement' method is the most commonly used method, and taxation on the seller | 9550 | 2 | translation_chunk | physical delivery, the timing of cash settlement also becomes a taxable requirement for the buyer of the leading contract. | {} | {} |
pos-20827 | 1 | positive | translation_chunk_internal | 9550 | 1 | translation_chunk | of the leading contract is applied in the same manner as the leading transaction for physical delivery, but unlike | 9550 | 2 | translation_chunk | physical delivery, the timing of cash settlement also becomes a taxable requirement for the buyer of the leading contract. | {} | {} |
pos-20828 | 1 | positive | sentence_chunk_internal | 9551 | 0 | sentence_chunk | iii) μ λκ³μ½μ΄ μ΄νμΌ μ μ βλ§€λ§€βλλ κ²½μ°, μ λκ³μ½μ λ§€λν μμ λ§€λ§€λ‘ | 9551 | 1 | sentence_chunk | μΈν μλ³Έμ΄λ λλ μλ³Έμμ€μ κΈ° μ€μΌλ‘ μλ³Έμ΄λμΈκ° λΆκ³Όλκ±°λ 곡μ λλ€. | {} | {} |
pos-20829 | 1 | positive | sentence_translation | 9551 | null | sentence | iii) μ λκ³μ½μ΄ μ΄νμΌ μ μ βλ§€λ§€βλλ κ²½μ°, μ λκ³μ½μ λ§€λν μμ λ§€λ§€λ‘ μΈν μλ³Έμ΄λ λλ μλ³Έμμ€μ κΈ° μ€μΌλ‘ μλ³Έμ΄λμΈκ° λΆκ³Όλκ±°λ 곡μ λλ€. | 9551 | null | translation | iii) If the forward contract is "sold" before the date of performance, capital gains tax is imposed or deducted based on the capital gain or capital loss resulting from the sale of the party who sold the forward contract. | {} | {} |
pos-20830 | 1 | positive | translation_chunk_internal | 9551 | 0 | translation_chunk | iii) If the forward contract is "sold" before the date of performance, capital gains tax is imposed or deducted | 9551 | 1 | translation_chunk | based on the capital gain or capital loss resulting from the sale of the party who sold the forward contract. | {} | {} |
pos-20831 | 1 | positive | sentence_chunk_internal | 9552 | 0 | sentence_chunk | νμμν κ³ΌμΈμ²΄κ³ ν©λ¦¬νλ°©μ μ°κ΅¬/μλμΒ·λ¬Έμ±ν β 149 μ λν΄ λ³λλ‘ κ³ΌμΈμμΉμ κ·μ νμ§ μκ³ , | 9552 | 1 | sentence_chunk | μ λκ±°λμ λ°λ₯Έ μμ΅μ κΈ°μ΄μμ°μ μ±κ²© μ λ°λΌ κ³ΌμΈμ±κ²©μ΄ μ ν΄μ§λλ°, λ§μ κ²½μ° μλ³Έμ΄λκ³ΌμΈλ‘ λΆλ₯λλ€. | {} | {} |
pos-20832 | 1 | positive | sentence_translation | 9552 | null | sentence | νμμν κ³ΌμΈμ²΄κ³ ν©λ¦¬νλ°©μ μ°κ΅¬/μλμΒ·λ¬Έμ±ν β 149 μ λν΄ λ³λλ‘ κ³ΌμΈμμΉμ κ·μ νμ§ μκ³ , μ λκ±°λμ λ°λ₯Έ μμ΅μ κΈ°μ΄μμ°μ μ±κ²© μ λ°λΌ κ³ΌμΈμ±κ²©μ΄ μ ν΄μ§λλ°, λ§μ κ²½μ° μλ³Έμ΄λκ³ΌμΈλ‘ λΆλ₯λλ€. | 9552 | null | translation | The research on rationalizing the taxation system for derivatives, conducted by Lim Dong-won, Moon Seong-hoon, and 149, does not separately define the taxation principle for it. Instead, the profit or loss from forward transactions is determined based on the nature of the underlying asset, often classified as capital g... | {} | {} |
pos-20833 | 1 | positive | translation_chunk_internal | 9552 | 0 | translation_chunk | The research on rationalizing the taxation system for derivatives, conducted by Lim Dong-won, Moon Seong-hoon, | 9552 | 1 | translation_chunk | and 149, does not separately define the taxation principle for it. Instead, the profit or loss from forward | {} | {} |
pos-20834 | 1 | positive | translation_chunk_internal | 9552 | 0 | translation_chunk | The research on rationalizing the taxation system for derivatives, conducted by Lim Dong-won, Moon Seong-hoon, | 9552 | 2 | translation_chunk | transactions is determined based on the nature of the underlying asset, often classified as capital gains tax. | {} | {} |
pos-20835 | 1 | positive | translation_chunk_internal | 9552 | 1 | translation_chunk | and 149, does not separately define the taxation principle for it. Instead, the profit or loss from forward | 9552 | 2 | translation_chunk | transactions is determined based on the nature of the underlying asset, often classified as capital gains tax. | {} | {} |
pos-20836 | 1 | positive | sentence_translation | 9553 | null | sentence | μ μ£Όνμ λ―Έκ΅ μ νμ κ·μλμλ€κ°, νΌμμμΈμ μ¬λ§ μ΄ν λ μ°¨λ‘μ κ±Έμ³ μλλμλ€. | 9553 | null | translation | The above house belonged to a US trust and was transferred twice after the death of the decedent. | {} | {} |
pos-20837 | 1 | positive | sentence_translation | 9554 | null | sentence | μμμΉ λͺ»ν μ²μ°μ¬ν΄λ‘ νΌν΄λ₯Ό μ
λλ° μ¬ κΈ°μλ€κ° κ΄μΈκΉμ§ λΆκ³Όνλ κ²μ κ³Όμ€ν μ‘°μΉκ° μλ μ μλ€. | 9554 | null | translation | It is a heavy measure to impose tariffs even when it has been damaged by an unexpected natural disaster. | {} | {} |
pos-20838 | 1 | positive | sentence_translation | 9555 | null | sentence | μ΄ κ²½μ° λ¬Όλ‘ κ΅λ΄μ리μ ν΄μΈμ리 μ¬ μ΄μ μ°κ΄μ±μ΄ μ
μ¦λμ΄μΌ νλ€. | 9555 | null | translation | In this case, of course, the relationship between domestic and overseas repairs must be demonstrated. | {} | {} |
pos-20839 | 1 | positive | sentence_translation | 9556 | null | sentence | ν΄μΈμμ μ리νκ³ 1βΌ2λ
μ΄μ μ₯기체λ₯λ₯Ό νλ©΄ κ΄μΈλ₯Ό λ©΄μ λ°μ μ μλ€. | 9556 | null | translation | If it is repaired abroad and stays for a long time for more than one to two years, it can be exempted from tariffs. | {} | {} |
pos-20840 | 1 | positive | sentence_translation | 9557 | null | sentence | μμ₯μ±μ μμ°μ λΉ λ₯Έ μμΌ μμ μ΅μνμ λΉμ©μΌλ‘ νκΈμΌλ‘ λ°κΏ μ μλ κ° λ₯μ±μ΄λ€. | 9557 | null | translation | Marketability is the possibility of converting assets into cash at a minimum cost as soon as possible. | {} | {} |
pos-20841 | 1 | positive | sentence_chunk_internal | 9558 | 0 | sentence_chunk | μ€μ λ‘ μ‘°μΈμ¬νμμ μ¬λ¬ μ¬λ‘μμ βν΄μΈ λΉμμ₯λ²μΈ μμ¬μ§κ΅μ μ°λ¦¬λλΌμ κ°μ μ΅ λμ£Όμ£Ό | 9558 | 1 | sentence_chunk | ν μ¦ κ·μ μ΄ μμΌλ―λ‘, 보좩μ νκ°λ°©λ²μ ν΄μΈ λΉμμ₯μ£Όμμ μ μ©ν μ μλ€βλΌκ³ κ²° μ νμλ€. | {} | {} |
pos-20842 | 1 | positive | sentence_translation | 9558 | null | sentence | μ€μ λ‘ μ‘°μΈμ¬νμμ μ¬λ¬ μ¬λ‘μμ βν΄μΈ λΉμμ₯λ²μΈ μμ¬μ§κ΅μ μ°λ¦¬λλΌμ κ°μ μ΅ λμ£Όμ£Ό ν μ¦ κ·μ μ΄ μμΌλ―λ‘, 보좩μ νκ°λ°©λ²μ ν΄μΈ λΉμμ₯μ£Όμμ μ μ©ν μ μλ€βλΌκ³ κ²° μ νμλ€. | 9558 | null | translation | In fact, the Tax Tribunal decided in several cases that "the supplementary valuation method cannot be applied to unlisted stocks abroad because there is no premium for the largest shareholder as in Korea in the country where the overseas unlisted corporation is located." | {} | {} |
pos-20843 | 1 | positive | translation_chunk_internal | 9558 | 0 | translation_chunk | In fact, the Tax Tribunal decided in several cases that "the supplementary valuation method cannot be applied to unlisted stocks abroad | 9558 | 1 | translation_chunk | because there is no premium for the largest shareholder as in Korea in the country where the overseas unlisted corporation is located." | {} | {} |
pos-20844 | 1 | positive | sentence_translation | 9559 | null | sentence | μλμμ 보λ―μ΄, λλΌλ§λ€ λΉμμ₯μ£Όμ κ°μΉμ λν ν μ¦ο½₯ν μΈ λ°©λ²μ΄ λ€λ₯΄λ€. | 9559 | null | translation | As shown below, the country-specific methods of premium and discount for unlisted stock values are different. | {} | {} |
pos-20845 | 1 | positive | sentence_translation | 9560 | null | sentence | μμμ λ§ν ν©λ¦¬μ±μ νκ° κ²°κ³Όκ° μΌλ°μ ο½₯μ μμ μΈ κ΅νκ°μΉλ₯Ό μ μ ν λ°μν κ²μΌλ‘ μΈμ λ μ μλ μ¬μ μ΄λ€. | 9560 | null | translation | The rationality mentioned above may be acknowledged that the evaluation results adequately reflect the general exchange value and the normal exchange value. | {} | {} |
pos-20846 | 1 | positive | sentence_translation | 9561 | null | sentence | ν΄μΈ λΉμμ₯μ£Όμμ λν κ°μ νκ°κ° μ΄λ£¨μ΄μ§λλΌλ, κ³ΌμΈ κ΄μ²μ΄ ꡬ체μ μΈ νκ°κ°μ‘μ μ νκΈ° λλ¬Έμ΄λ€. | 9561 | null | translation | This is because even if an appraisal of overseas unlisted stocks is conducted, a tax authority determines a specific evaluation price. | {} | {} |
pos-20847 | 1 | positive | sentence_translation | 9562 | null | sentence | λ²μ μ κΈ°νκΉμ§ μλ£ μ μΆμ΄ λΆκ°λ₯νλ€κ³ μΈμ λλ λ²μ μ λΆλμ΄ν μ¬μ κ° μλ κ²½ μ°μλ κ³Όνλ£λ₯Ό λΆκ³Όνμ§ μλνλ€. | 9562 | null | translation | No administrative fine shall be imposed if there is an unavoidable reason in the court that deems it impossible to submit the data by the deadline. | {} | {} |
pos-20848 | 1 | positive | sentence_chunk_internal | 9563 | 0 | sentence_chunk | μ΄ κ²½μ° μλͺ
μ μꡬλ°μ κ±°μ£Όμ λλ λ΄κ΅λ²μΈμ΄ μλͺ
μ μꡬλ°μ κΈμ‘μ 80% μ΄μμ | 9563 | 1 | sentence_chunk | λνμ¬ μΆμ²λ₯Ό μλͺ
ν κ²½μ°μλ μλͺ
μ μꡬλ°μ μ μ‘μ λνμ¬ μλͺ
ν κ²μΌλ‘ λ³Έλ€. | {} | {} |
pos-20849 | 1 | positive | sentence_translation | 9563 | null | sentence | μ΄ κ²½μ° μλͺ
μ μꡬλ°μ κ±°μ£Όμ λλ λ΄κ΅λ²μΈμ΄ μλͺ
μ μꡬλ°μ κΈμ‘μ 80% μ΄μμ λνμ¬ μΆμ²λ₯Ό μλͺ
ν κ²½μ°μλ μλͺ
μ μꡬλ°μ μ μ‘μ λνμ¬ μλͺ
ν κ²μΌλ‘ λ³Έλ€. | 9563 | null | translation | In cases where a resident or a domestic corporation, who has been requested to provide vindication, has provided proof of the source for at least 80% of the requested amount, it will be considered as having provided proof for the entire amount requested for vindication. | {} | {} |
pos-20850 | 1 | positive | translation_chunk_internal | 9563 | 0 | translation_chunk | In cases where a resident or a domestic corporation, who has been requested to provide vindication, has provided proof of the source for | 9563 | 1 | translation_chunk | at least 80% of the requested amount, it will be considered as having provided proof for the entire amount requested for vindication. | {} | {} |
pos-20851 | 1 | positive | sentence_chunk_internal | 9564 | 0 | sentence_chunk | μ΄ λ κ³Όνλ£λ 5μ²λ§ μμ νλλ‘ νκ³ , λ²μ μ κΈ°νκΉμ§ μλ£ μ μΆμ΄ λΆκ°λ₯νλ€κ³ | 9564 | 1 | sentence_chunk | μΈμ λλ λ²μ μ λΆλμ΄ν μ¬μ κ° μλ κ²½μ°μλ κ³Όνλ£λ₯Ό λΆκ³Όνμ§ μλνλ€. | {} | {} |
pos-20852 | 1 | positive | sentence_translation | 9564 | null | sentence | μ΄ λ κ³Όνλ£λ 5μ²λ§ μμ νλλ‘ νκ³ , λ²μ μ κΈ°νκΉμ§ μλ£ μ μΆμ΄ λΆκ°λ₯νλ€κ³ μΈμ λλ λ²μ μ λΆλμ΄ν μ¬μ κ° μλ κ²½μ°μλ κ³Όνλ£λ₯Ό λΆκ³Όνμ§ μλνλ€. | 9564 | null | translation | In such cases, the maximum fine for negligence is set at KRW 50 million, and no fine for negligence will be imposed if there is a justifiable reason recognized by the court that makes it impossible to submit the data by the legal deadline. | {} | {} |
pos-20853 | 1 | positive | translation_chunk_internal | 9564 | 0 | translation_chunk | In such cases, the maximum fine for negligence is set at KRW 50 million, and no fine for negligence will be imposed if | 9564 | 1 | translation_chunk | there is a justifiable reason recognized by the court that makes it impossible to submit the data by the legal deadline. | {} | {} |
pos-20854 | 1 | positive | sentence_translation | 9565 | null | sentence | λ§μ§λ§μΌλ‘ ν΄μΈμμ μ₯κΈ°κ° μ²΄λ₯νλ μ λ° μ΄λ μ λ°μ리μ μ¬μ©λ κ΅μ°λΆνμ κ³ΌμΈκ°μ‘μμ μ μΈν΄μΌ νλ€. | 9565 | null | translation | Finally, ships that stay abroad for an extended period or domestically produced parts used for ship repairs should be excluded from the taxable value. | {} | {} |
pos-20855 | 1 | positive | sentence_translation | 9566 | null | sentence | μ΄λ₯Ό μν΄μλ κ΄μΈκ° κ°λ©΄λλ μ¬κ³ λ μ리μ λ²μλ₯Ό κ·μ νλ μ μ°¨λ₯Ό λ§λ ¨ν΄μΌ νλ€. | 9566 | null | translation | To achieve this, it is necessary to establish a procedure that defines the scope of accidents or repairs eligible for tariff reduction or exemption. | {} | {} |
pos-20856 | 1 | positive | sentence_chunk_internal | 9567 | 0 | sentence_chunk | λΉμμ₯μ£Όμμ κ΄ν 보좩μ νκ°λ°©λ² μ€ μμμ΅κ°μΉλ νμ¬μ λ―Έλ κΈ°λμμ΅μ | 9567 | 1 | sentence_chunk | μμ μ΅κ°μΉ νμμ¨ 10%μ μνμ¬ νμ¬κ°μΉλ‘ ν μΈνλ λ°©λ²μΌλ‘ ꡬν΄μ§λ€. | {} | {} |
pos-20857 | 1 | positive | sentence_translation | 9567 | null | sentence | λΉμμ₯μ£Όμμ κ΄ν 보좩μ νκ°λ°©λ² μ€ μμμ΅κ°μΉλ νμ¬μ λ―Έλ κΈ°λμμ΅μ μμ μ΅κ°μΉ νμμ¨ 10%μ μνμ¬ νμ¬κ°μΉλ‘ ν μΈνλ λ°©λ²μΌλ‘ ꡬν΄μ§λ€. | 9567 | null | translation | Among the supplementary valuation methods for unlisted shares, the net profit or loss value is obtained by discounting the company's future expected returns to its present value at a 10% net profit or loss return rate. | {} | {} |
pos-20858 | 1 | positive | translation_chunk_internal | 9567 | 0 | translation_chunk | Among the supplementary valuation methods for unlisted shares, the net profit or loss value is obtained by | 9567 | 1 | translation_chunk | discounting the company's future expected returns to its present value at a 10% net profit or loss return rate. | {} | {} |
pos-20859 | 1 | positive | sentence_translation | 9568 | null | sentence | μλμμ μμμ΅κ°μΉ, μμμ°κ°μΉ, μ΅λμ£Όμ£Ό ν μ¦νκ°λ₯Ό μ€μ¬μΌλ‘ μ΄λ€ λ¬Έμ λ₯Ό μ΄ν΄λ³Έλ€. | 9568 | null | translation | Below, we will examine these problems, focusing on net profit and loss value, net asset value, and premium evaluation of the largest shareholder. | {} | {} |
pos-20860 | 1 | positive | sentence_chunk_internal | 9569 | 0 | sentence_chunk | κΈλ¦¬μ λ¬Όμ κΈ°μ΄μμ°μΈ κΈ λ¦¬λ₯Ό κ±°λλμμΌλ‘ νμ¬ μμ μμ μ ν κ°μΉλ‘ λ―Έλμ νΉμ μμ μμ μ¬κ±°λ ν | 9569 | 1 | sentence_chunk | κ²μ μ½μ ν κ³μ½μ΄κ³ , μμ₯μ°Έκ°μλ€μ μ£Όλ‘ κΈλ¦¬μνμ μΆμ(hedge trading) λͺ©μ μΌλ‘ κΈ | {} | {} |
pos-20861 | 1 | positive | sentence_chunk_internal | 9569 | 0 | sentence_chunk | κΈλ¦¬μ λ¬Όμ κΈ°μ΄μμ°μΈ κΈ λ¦¬λ₯Ό κ±°λλμμΌλ‘ νμ¬ μμ μμ μ ν κ°μΉλ‘ λ―Έλμ νΉμ μμ μμ μ¬κ±°λ ν | 9569 | 2 | sentence_chunk | 리μ λ¬Όμ μ΄μ©νκ³ μμΌλ©°, ν₯ν κΈλ¦¬λ³λμ λ°λ₯Έ λΆνμ€μ±μ νμ¬ μμ μμ κ³ μ μ μΌλ‘ νμ μν€λ κ²μ΄λ€. | {} | {} |
pos-20862 | 1 | positive | sentence_chunk_internal | 9569 | 1 | sentence_chunk | κ²μ μ½μ ν κ³μ½μ΄κ³ , μμ₯μ°Έκ°μλ€μ μ£Όλ‘ κΈλ¦¬μνμ μΆμ(hedge trading) λͺ©μ μΌλ‘ κΈ | 9569 | 2 | sentence_chunk | 리μ λ¬Όμ μ΄μ©νκ³ μμΌλ©°, ν₯ν κΈλ¦¬λ³λμ λ°λ₯Έ λΆνμ€μ±μ νμ¬ μμ μμ κ³ μ μ μΌλ‘ νμ μν€λ κ²μ΄λ€. | {} | {} |
pos-20863 | 1 | positive | sentence_translation | 9569 | null | sentence | κΈλ¦¬μ λ¬Όμ κΈ°μ΄μμ°μΈ κΈ λ¦¬λ₯Ό κ±°λλμμΌλ‘ νμ¬ μμ μμ μ ν κ°μΉλ‘ λ―Έλμ νΉμ μμ μμ μ¬κ±°λ ν κ²μ μ½μ ν κ³μ½μ΄κ³ , μμ₯μ°Έκ°μλ€μ μ£Όλ‘ κΈλ¦¬μνμ μΆμ(hedge trading) λͺ©μ μΌλ‘ κΈ λ¦¬μ λ¬Όμ μ΄μ©νκ³ μμΌλ©°, ν₯ν κΈλ¦¬λ³λμ λ°λ₯Έ λΆνμ€μ±μ νμ¬ μμ μμ κ³ μ μ μΌλ‘ νμ μν€λ κ²μ΄λ€. | 9569 | null | translation | Interest rate futures are contracts that agree to buy or sell the underlying asset, which is the interest rate, at a set value at a future specific time, and market participants mainly use interest rate futures for the purpose of hedging interest rate risk, thus fixing the uncertainty due to future interest rate fluctu... | {} | {} |
pos-20864 | 1 | positive | translation_chunk_internal | 9569 | 0 | translation_chunk | Interest rate futures are contracts that agree to buy or sell the underlying asset, which is the interest rate, at a | 9569 | 1 | translation_chunk | set value at a future specific time, and market participants mainly use interest rate futures for the purpose of | {} | {} |
pos-20865 | 1 | positive | translation_chunk_internal | 9569 | 0 | translation_chunk | Interest rate futures are contracts that agree to buy or sell the underlying asset, which is the interest rate, at a | 9569 | 2 | translation_chunk | hedging interest rate risk, thus fixing the uncertainty due to future interest rate fluctuations at the current time. | {} | {} |
pos-20866 | 1 | positive | translation_chunk_internal | 9569 | 1 | translation_chunk | set value at a future specific time, and market participants mainly use interest rate futures for the purpose of | 9569 | 2 | translation_chunk | hedging interest rate risk, thus fixing the uncertainty due to future interest rate fluctuations at the current time. | {} | {} |
pos-20867 | 1 | positive | sentence_translation | 9570 | null | sentence | λ¨Όμ νκ°κΈ°μ€μΌ μ μ΅κ·Ό 3λ
κ°μ β1μ£ΌλΉ μμμ΅μ‘βμ κ°μ€νκ· νλ€. | 9570 | null | translation | First, the net profit or loss per share for the last three years before the evaluation base date is calculated using a weighted average. | {} | {} |
pos-20868 | 1 | positive | sentence_translation | 9571 | null | sentence | νΉν κ΄μΈλ² μ 1498 μ‘° (a)νμμλ μ 1466μ‘°μμ λ¬Όνμ λνμ¬ μ¬λ¬΄μ±μ΄ ν¬κ΄μ κ·μ μ 곡ν¬νλλ‘ νμ©νκ³ μλ€. | 9571 | null | translation | In particular, Article 1498 (a) of the Customs Act allows the Ministry of Finance to promulgate comprehensive regulations for goods covered under Article 1466, thereby granting financial authority. | {} | {} |
pos-20869 | 1 | positive | translation_chunk_internal | 9571 | 0 | translation_chunk | In particular, Article 1498 (a) of the Customs Act allows the Ministry of Finance to promulgate | 9571 | 1 | translation_chunk | comprehensive regulations for goods covered under Article 1466, thereby granting financial authority. | {} | {} |
pos-20870 | 1 | positive | sentence_translation | 9572 | null | sentence | κ³μ’μ κ³ μ무μκ° λ² μ 55μ‘°μ λ°λΌ μμ μ κ³ λ° κΈ°ν ν μ κ³ λ₯Ό ν κ²½μ°μλ λ³Έ κ·μ μ μ μ©νμ§ μλνλ€. | 9572 | null | translation | If a person required to report an account submits a revised report and a belated report in accordance with Article 55 of the Act, this regulation shall not be applied. | {} | {} |
pos-20871 | 1 | positive | translation_chunk_internal | 9572 | 0 | translation_chunk | If a person required to report an account submits a revised report and a belated | 9572 | 1 | translation_chunk | report in accordance with Article 55 of the Act, this regulation shall not be applied. | {} | {} |
pos-20872 | 1 | positive | sentence_chunk_internal | 9573 | 0 | sentence_chunk | μλͺ
μ μꡬλ°μ κ³μ’μ κ³ μ무μκ° μλͺ
μ μꡬλ°μ κΈμ‘μ 80% μ΄μμ λνμ¬ μΆμ²λ₯Ό μλͺ
ν ν΄μΈκΈμ΅κ³μ’μ | 9573 | 1 | sentence_chunk | λν΄μλ μλͺ
μ μꡬλ°μ μ μ‘μ λνμ¬ μλͺ
ν κ²μΌλ‘ λ³Έλ€ 2 κ³Όνλ£ λΆκ³ΌκΈ°μ€μ λ€μκ³Ό κ°λ€. | {} | {} |
pos-20873 | 1 | positive | sentence_translation | 9573 | null | sentence | μλͺ
μ μꡬλ°μ κ³μ’μ κ³ μ무μκ° μλͺ
μ μꡬλ°μ κΈμ‘μ 80% μ΄μμ λνμ¬ μΆμ²λ₯Ό μλͺ
ν ν΄μΈκΈμ΅κ³μ’μ λν΄μλ μλͺ
μ μꡬλ°μ μ μ‘μ λνμ¬ μλͺ
ν κ²μΌλ‘ λ³Έλ€ 2 κ³Όνλ£ λΆκ³ΌκΈ°μ€μ λ€μκ³Ό κ°λ€. | 9573 | null | translation | In the case of an overseas financial account, if the account reporter who has been requested to provide evidence has provided evidence for at least 80% of the requested amount, it will be considered as evidence for the entire requested amount, and the criteria for imposing administrative fines are as follows. | {} | {} |
pos-20874 | 1 | positive | translation_chunk_internal | 9573 | 0 | translation_chunk | In the case of an overseas financial account, if the account reporter who has been requested to provide evidence has provided evidence for at least 80% of | 9573 | 1 | translation_chunk | the requested amount, it will be considered as evidence for the entire requested amount, and the criteria for imposing administrative fines are as follows. | {} | {} |
pos-20875 | 1 | positive | sentence_chunk_internal | 9574 | 0 | sentence_chunk | μ€λ¬΄μμλ μμ κ°μ λ
Όλ¦¬ ꡬμ±μ κ·Όκ±°λ‘, μμ κ²ν ν μμΈμ μ© λ©΄μ μ‘°ν μ€ μ κ·Ήμ μμ
μ λν νΉλ‘λ₯Ό | 9574 | 1 | sentence_chunk | νμ©ν μ΄λ₯Έλ° Reverse Inquiry λ
Όμκ° μΈκ΅μ§ν©ν¬μ기ꡬ λ±λ‘μ무 λ©΄μ κ΄μ μμλ μΆμ λμ΄ μλ€. | {} | {} |
pos-20876 | 1 | positive | sentence_translation | 9574 | null | sentence | μ€λ¬΄μμλ μμ κ°μ λ
Όλ¦¬ ꡬμ±μ κ·Όκ±°λ‘, μμ κ²ν ν μμΈμ μ© λ©΄μ μ‘°ν μ€ μ κ·Ήμ μμ
μ λν νΉλ‘λ₯Ό νμ©ν μ΄λ₯Έλ° Reverse Inquiry λ
Όμκ° μΈκ΅μ§ν©ν¬μ기ꡬ λ±λ‘μ무 λ©΄μ κ΄μ μμλ μΆμ λμ΄ μλ€. | 9574 | null | translation | In practice, the so-called Reverse Inquiry discussion, using special cases for passive businesses among the provisions of offshore application exemptions that were reviewed earlier, has been accumulated from the perspective of exemption from registration obligations for foreign collective investment organizations. | {} | {} |
pos-20877 | 1 | positive | translation_chunk_internal | 9574 | 0 | translation_chunk | In practice, the so-called Reverse Inquiry discussion, using special cases for passive businesses among the provisions of offshore application exemptions that | 9574 | 1 | translation_chunk | were reviewed earlier, has been accumulated from the perspective of exemption from registration obligations for foreign collective investment organizations. | {} | {} |
pos-20878 | 1 | positive | sentence_chunk_internal | 9575 | 0 | sentence_chunk | μμ κ²ν ν λ°μ κ°μ΄ ννλ₯Ό λΆλ¬Ένκ³ μ§ν©ν¬μ μμκ° μλ νΉμ ν¬μλ μμ΄ νλκ° | 9575 | 1 | sentence_chunk | μλλΌλ μ΄μ λ‘ λ±λ‘μλ¬΄κ° λ©΄μ λλ€λ λ
Όλ¦¬λ₯Ό ꡬμ±νλ κ²μ μ΄λ €μ΄ μΈ‘λ©΄μ΄ μκΈ° λλ¬Έμ΄λ€. | {} | {} |
pos-20879 | 1 | positive | sentence_translation | 9575 | null | sentence | μμ κ²ν ν λ°μ κ°μ΄ ννλ₯Ό λΆλ¬Ένκ³ μ§ν©ν¬μ μμκ° μλ νΉμ ν¬μλ μμ΄ νλκ° μλλΌλ μ΄μ λ‘ λ±λ‘μλ¬΄κ° λ©΄μ λλ€λ λ
Όλ¦¬λ₯Ό ꡬμ±νλ κ²μ μ΄λ €μ΄ μΈ‘λ©΄μ΄ μκΈ° λλ¬Έμ΄λ€. | 9575 | null | translation | This is because, as previously reviewed, it is difficult to construct the logic that a particular investment target with a collective investment element, regardless of form, is exempt from registration obligations because it is not a fund. | {} | {} |
pos-20880 | 1 | positive | translation_chunk_internal | 9575 | 0 | translation_chunk | This is because, as previously reviewed, it is difficult to construct the logic that a particular investment target with | 9575 | 1 | translation_chunk | a collective investment element, regardless of form, is exempt from registration obligations because it is not a fund. | {} | {} |
pos-20881 | 1 | positive | sentence_chunk_internal | 9576 | 0 | sentence_chunk | μ§ν©ν¬μμ¦κΆ βνλ§€βλ₯Ό βλ§€λ§€β λ΄μ§ λ§€λ§€μ βμ€κ°, μ£Όμ λλ λ리βνμλ‘ | 9576 | 1 | sentence_chunk | μ΄ν΄ νλ κ²½μ° μμ
κ°μ΄λλΌμΈμ΄ μΌμ ν νμ κΈ°μ€μ μ μν΄ μ€ μ μλ€. | {} | {} |
pos-20882 | 1 | positive | sentence_translation | 9576 | null | sentence | μ§ν©ν¬μμ¦κΆ βνλ§€βλ₯Ό βλ§€λ§€β λ΄μ§ λ§€λ§€μ βμ€κ°, μ£Όμ λλ λ리βνμλ‘ μ΄ν΄ νλ κ²½μ° μμ
κ°μ΄λλΌμΈμ΄ μΌμ ν νμ κΈ°μ€μ μ μν΄ μ€ μ μλ€. | 9576 | null | translation | If the "sale" of collective investment securities is understood as an "act of "trading" or "mediation, arrangement, or agent" of trading, the business guidelines may provide certain standards of conduct. | {} | {} |
pos-20883 | 1 | positive | translation_chunk_internal | 9576 | 0 | translation_chunk | If the "sale" of collective investment securities is understood as an "act of "trading" or "mediation, | 9576 | 1 | translation_chunk | arrangement, or agent" of trading, the business guidelines may provide certain standards of conduct. | {} | {} |
pos-20884 | 1 | positive | sentence_chunk_internal | 9577 | 0 | sentence_chunk | 2020λ
12μ 22μΌ λ² κ°μ μμλ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ무 μλ°κΈμ‘μ μΆμ²μ λν μλͺ
μ | 9577 | 1 | sentence_chunk | μꡬν μ μλ κΈ°κ΄μ μ’
μ κ΄ν μΈλ¬΄μμ₯μμ κ΄ν μΈλ¬΄μμ₯ λ° μ§λ°©κ΅μΈμ²μ₯μΌλ‘ νλνμλ€. | {} | {} |
pos-20885 | 1 | positive | sentence_translation | 9577 | null | sentence | 2020λ
12μ 22μΌ λ² κ°μ μμλ ν΄μΈκΈμ΅κ³μ’ μ κ³ μ무 μλ°κΈμ‘μ μΆμ²μ λν μλͺ
μ μꡬν μ μλ κΈ°κ΄μ μ’
μ κ΄ν μΈλ¬΄μμ₯μμ κ΄ν μΈλ¬΄μμ₯ λ° μ§λ°©κ΅μΈμ²μ₯μΌλ‘ νλνμλ€. | 9577 | null | translation | On December 22, 2020, the authority to request an explanation for the source of the amount of violation of the obligation to report overseas financial accounts was expanded from the previous head of the competent tax office to the head of the competent tax office and the head of the local tax office. | {} | {} |
pos-20886 | 1 | positive | translation_chunk_internal | 9577 | 0 | translation_chunk | On December 22, 2020, the authority to request an explanation for the source of the amount of violation of the obligation to report overseas financial | 9577 | 1 | translation_chunk | accounts was expanded from the previous head of the competent tax office to the head of the competent tax office and the head of the local tax office. | {} | {} |
pos-20887 | 1 | positive | sentence_translation | 9578 | null | sentence | λΆμμ΄λ νμμ΄ λμ΄ μνΈν μνλ‘ λ³΅μνλ €λ©΄ μ λ¦¬κ° νμνλ―λ‘ κ΅μ²΄λ λΆνμ μ΄μ μνλ₯Ό κ²ν ν΄μΌ νλ€. | 9578 | null | translation | Repair is needed to restore to good condition due to corrosion or damage, so the previous condition of the replaced part should be reviewed. | {} | {} |
pos-20888 | 1 | positive | sentence_translation | 9579 | null | sentence | μ΄μ λν΄ μΈκ΄μ κΈ°μ‘΄ νλ‘μ λ°λΌ μ€λλ λΆνμ μ μμΌλ‘ 볡ꡬνλ κ°μ μμ
λ μ리μ ν΄λΉνλ€κ³ μ£Όμ₯νμλ€. | 9579 | null | translation | In response, customs argued that the improvement work of restoring old parts to normal according to existing precedents was also a repair. | {} | {} |
pos-20889 | 1 | positive | sentence_translation | 9580 | null | sentence | μλμμ λ³΄λ― μ΄ κ΅μΈκΈμ΅ν¬μ μ‘°ν μμ μΈκ΅μ λΆ νκ°κ°μ‘ μ΄μΈμ μκ°κ° μ‘΄μ¬ν¨μ μ μ νλ€. | 9580 | null | translation | As shown below, this foreign financial investment provision also presupposes that there is a market value other than the value assessed by a foreign government. | {} | {} |
pos-20890 | 1 | positive | translation_chunk_internal | 9580 | 0 | translation_chunk | As shown below, this foreign financial investment provision also presupposes that | 9580 | 1 | translation_chunk | there is a market value other than the value assessed by a foreign government. | {} | {} |
pos-20891 | 1 | positive | sentence_translation | 9581 | null | sentence | μ μΈκ΅μ λΆ νκ°κ°μ‘μ κ΅μΈμ¦μ¬ μ‘°νμ²λΌ μκ°μ λνμ μΈ μμλ‘ λ³΄μμΌ νλ€. | 9581 | null | translation | The above evaluation value of a foreign government should be deemed a representative example of market value, like the overseas gift provision. | {} | {} |
pos-20892 | 1 | positive | sentence_translation | 9582 | null | sentence | μ΄λ κ³§ λ€λ₯Έ μκ°κ° μ‘΄μ¬νκ³ μΈκ΅μ λΆ νκ°κ°μ‘μ μκ°μ μμμμ μ μ νλ€. | 9582 | null | translation | This presupposes that there is a different market value and that the evaluation value of a foreign government is an example of market value. | {} | {} |
pos-20893 | 1 | positive | sentence_translation | 9583 | null | sentence | μ리쑰μ μ°μ
μ λ°μ λ°©μ | 9583 | null | translation | Development plan for repair of the shipbuilding industry | {} | {} |
pos-20894 | 1 | positive | sentence_translation | 9584 | null | sentence | νκ΅ λ¬΄μ ν¬νΈν΄λ¦¬μ€ λ€μν λ°©μ | 9584 | null | translation | Plan to diversify Koreaβs trade portfolio | {} | {} |
pos-20895 | 1 | positive | sentence_translation | 9585 | null | sentence | νκ΅ μ리쑰μ μ°μ
μ κ΅μ κ²½μλ ₯ λΆμ | 9585 | null | translation | Analysis of international competitiveness of the Korean repair shipbuilding industry | {} | {} |
pos-20896 | 1 | positive | sentence_translation | 9586 | null | sentence | νΉλ³λ²μ μ μ ο½₯μνμλ λΆκ΅¬νκ³ λ³΄νλ²μ£λ μ€μ§ μκ³ μκ³ , μ€λ¬΄μμ€ μΌλΆ λ νΉλ³λ²μ ν¨μ©μ λνμ¬ νμμ μ΄κΈ°λ νλ€. | 9586 | null | translation | Despite the enactment and enforcement of the special law, insurance crimes have remained the same; some practitioners are also skeptical about the effectiveness of the special law. | {} | {} |
pos-20897 | 1 | positive | translation_chunk_internal | 9586 | 0 | translation_chunk | Despite the enactment and enforcement of the special law, insurance crimes have remained | 9586 | 1 | translation_chunk | the same; some practitioners are also skeptical about the effectiveness of the special law. | {} | {} |
pos-20898 | 1 | positive | sentence_translation | 9587 | null | sentence | νμ¬ λ°μλ μμ μ€μμ 보νκΈμ μ§κΈκ±°μ λλ μ§μ²΄μ λνμ¬ λ³΄νμ¬μ λνμ¬ κ³Όμ§κΈο½₯κ³Όνλ£ μ μ¬λ₯Ό κ³Όνλ κ²μ κ·Έ ν©λ¦¬μ±μ μλ¬Έμ΄ μκΈ΄λ€. | 9587 | null | translation | Among the bills currently proposed, the question arises whether it is reasonable to impose penalties and fines on insurance companies for refusal or delay in insurance payments. | {} | {} |
pos-20899 | 1 | positive | translation_chunk_internal | 9587 | 0 | translation_chunk | Among the bills currently proposed, the question arises whether it is reasonable to impose | 9587 | 1 | translation_chunk | penalties and fines on insurance companies for refusal or delay in insurance payments. | {} | {} |
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