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
이듀 κ·œμ •μ€ μ‹œκ°€ λ²”μœ„, ν‰κ°€λ°©λ²•μ˜ μˆœμœ„, κ°μ •ν‰κ°€μ˜ ν—ˆμš© μ—¬λΆ€ λ“±μ—μ„œ μ„œλ‘œ 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•Œ μ™Έκ΅­μ—μ„œ ν•΄λ‹Ή κ΅­μ™Έμ†Œλ“μ— λŒ€ν•˜μ—¬ μš°λ¦¬λ‚˜λΌμ˜ μ†Œλ“μ„Έ 및 법 인세에 μƒμ‘ν•˜λŠ” μ™Έκ΅­μ˜
9543
1
sentence_chunk
μ‘°μ„Έλ₯Ό λ‚©λΆ€ν•˜μ˜€κ±°λ‚˜ λ‚©λΆ€ν•  κ²ƒμœΌλ‘œ ν™•μ •λœ 경우 μ™Έκ΅­λ‚©λΆ€μ„Έμ•‘κ³΅μ œ λ₯Ό 받을 수 μžˆλ‹€.
{}
{}
pos-20802
1
positive
sentence_translation
9543
null
sentence
μ΄λ•Œ μ™Έκ΅­μ—μ„œ ν•΄λ‹Ή κ΅­μ™Έμ†Œλ“μ— λŒ€ν•˜μ—¬ μš°λ¦¬λ‚˜λΌμ˜ μ†Œλ“μ„Έ 및 법 인세에 μƒμ‘ν•˜λŠ” μ™Έκ΅­μ˜ μ‘°μ„Έλ₯Ό λ‚©λΆ€ν•˜μ˜€κ±°λ‚˜ λ‚©λΆ€ν•  κ²ƒμœΌλ‘œ ν™•μ •λœ 경우 μ™Έκ΅­λ‚©λΆ€μ„Έμ•‘κ³΅μ œ λ₯Ό 받을 수 μžˆλ‹€.
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•΄μ™ΈκΈˆμœ΅κ³„μ’Œ μ‹ κ³ μ˜λ¬΄μž 쀑 κ±°μ£ΌμžλŠ” ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ™€ κ΄€λ ¨λœ κ΅­μ™ΈκΈˆμœ΅μ†Œλ“, κ΅­μ™Έμžμ‚° μ–‘λ„μ†Œλ“ 등을 μ†Œλ“μ„Έ
9544
1
sentence_chunk
μ‹ κ³ μ‹œ κ΅­λ‚΄μ†Œλ“κ³Ό ν•©μ‚°ν•˜μ—¬ μ‹ κ³ ν•˜μ—¬μ•Ό ν•˜κ³ , λ‚΄ ꡭ법인은 법인세 μ‹ κ³ μ‹œ κ΅­λ‚΄μ†Œλ“κ³Ό ν•©μ‚°ν•˜μ—¬ μ‹ κ³ ν•˜μ—¬μ•Ό ν•œλ‹€.
{}
{}
pos-20805
1
positive
sentence_translation
9544
null
sentence
ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ μ‹ κ³ μ˜λ¬΄μž 쀑 κ±°μ£ΌμžλŠ” ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ™€ κ΄€λ ¨λœ κ΅­μ™ΈκΈˆμœ΅μ†Œλ“, κ΅­μ™Έμžμ‚° μ–‘λ„μ†Œλ“ 등을 μ†Œλ“μ„Έ μ‹ κ³ μ‹œ κ΅­λ‚΄μ†Œλ“κ³Ό ν•©μ‚°ν•˜μ—¬ μ‹ κ³ ν•˜μ—¬μ•Ό ν•˜κ³ , λ‚΄ ꡭ법인은 법인세 μ‹ κ³ μ‹œ κ΅­λ‚΄μ†Œλ“κ³Ό ν•©μ‚°ν•˜μ—¬ μ‹ κ³ ν•˜μ—¬μ•Ό ν•œλ‹€.
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•΄μ™ΈκΈˆμœ΅κ³„μ’Œκ°€ μ—¬λŸ¬ 개인 κ²½μš°μ—λŠ” 각 ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ μž”μ•‘μ„ ν•©μ‚°ν•œ κΈˆμ•‘μ„ λ§ν•œλ‹€.
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•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ •λ³΄λž€ 보유자의 μ„±λͺ…ο½₯μ£Όμ†Œ λ“± 신원에 κ΄€ν•œ 정보, κ³„μ’Œλ²ˆν˜Έ, ν•΄μ™ΈκΈˆμœ΅νšŒμ‚¬λ“±μ˜ 이 름, λ§€μ›”
9546
1
sentence_chunk
말일의 λ³΄μœ κ³„μ’Œ μž”μ•‘μ˜ μ΅œκ³ κΈˆμ•‘ λ“± λ³΄μœ κ³„μ’Œμ— κ΄€ν•œ 정보, ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ κ΄€λ ¨μžμ— κ΄€ν•œ 정보λ₯Ό λ§ν•œλ‹€.
{}
{}
pos-20811
1
positive
sentence_translation
9546
null
sentence
ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ •λ³΄λž€ 보유자의 μ„±λͺ…ο½₯μ£Όμ†Œ λ“± 신원에 κ΄€ν•œ 정보, κ³„μ’Œλ²ˆν˜Έ, ν•΄μ™ΈκΈˆμœ΅νšŒμ‚¬λ“±μ˜ 이 름, λ§€μ›” 말일의 λ³΄μœ κ³„μ’Œ μž”μ•‘μ˜ μ΅œκ³ κΈˆμ•‘ λ“± λ³΄μœ κ³„μ’Œμ— κ΄€ν•œ 정보, ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ κ΄€λ ¨μžμ— κ΄€ν•œ 정보λ₯Ό λ§ν•œλ‹€.
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…„ ꡭ쑰법에 κ΄€ν•œ ꡭ회 μ‹¬μ‚¬λ³΄κ³ μ„œ μžλ£Œμ— λ”°λ₯΄λ©΄, 1995λ…„ ꡭ쑰법
9547
1
sentence_chunk
제21쑰의 μ‹ μ„€ μ΄μ „μ—λŠ” 우리 λ‚˜λΌμ— κ΅­μ™Έμžμ‚° 평가에 κ΄€ν•œ μž…λ²•λ‘€κ°€ μ—†μ—ˆλ‹€κ³  ν•œλ‹€.
{}
{}
pos-20816
1
positive
sentence_translation
9547
null
sentence
1995λ…„ ꡭ쑰법에 κ΄€ν•œ ꡭ회 μ‹¬μ‚¬λ³΄κ³ μ„œ μžλ£Œμ— λ”°λ₯΄λ©΄, 1995λ…„ ꡭ쑰법 제21쑰의 μ‹ μ„€ μ΄μ „μ—λŠ” 우리 λ‚˜λΌμ— κ΅­μ™Έμžμ‚° 평가에 κ΄€ν•œ μž…λ²•λ‘€κ°€ μ—†μ—ˆλ‹€κ³  ν•œλ‹€.
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΄λŠ” ꡭ외증여 쑰항에 μ‹œκ°€λ‘œ μΈμ •λœ 것듀이 μ‹œκ°€μ— κ΄€ν•œ μ—΄κ±° κ·œμ • λ˜λŠ” μ˜ˆμ‹œ κ·œμ •μΈ μ§€μ˜ λ¬Έμ œμ΄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„ λ„κ±°λž˜μ—μ„œ β€˜ν˜„λ¬ΌμΈ λ„β€™λŠ” 계약체결 ν›„ λ°”λ‘œ κ³Όμ„Έλ˜λŠ” 것이 μ•„λ‹ˆλΌ, 관망
9549
1
sentence_chunk
방식에 따라 기초 μžμ‚°μ˜ 인도와 λ°˜λŒ€κΈ‰λΆ€μ˜ μ§€λΆˆμ΄ μ΄λ£¨μ–΄μ§€λŠ” μ‹œκΈ°μ— κ³Όμ„Έλœλ‹€.
{}
{}
pos-20821
1
positive
sentence_translation
9549
null
sentence
i) μ„ λ„κ±°λž˜μ—μ„œ β€˜ν˜„λ¬ΌμΈ λ„β€™λŠ” 계약체결 ν›„ λ°”λ‘œ κ³Όμ„Έλ˜λŠ” 것이 μ•„λ‹ˆλΌ, 관망 방식에 따라 기초 μžμ‚°μ˜ 인도와 λ°˜λŒ€κΈ‰λΆ€μ˜ μ§€λΆˆμ΄ μ΄λ£¨μ–΄μ§€λŠ” μ‹œκΈ°μ— κ³Όμ„Έλœλ‹€.
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) β€˜ν˜„κΈˆμ²­μ‚°β€™ λ°©μ‹μ˜ 선도거 λž˜λŠ” κ°€μž₯ 보편적인 λ°©μ‹μœΌλ‘œμ„œ 선도계약 맀도인에 λŒ€ν•œ κ³Όμ„ΈλŠ” ν˜„λ¬ΌμΈλ„
9550
1
sentence_chunk
μ„ λ„κ±°λž˜μ™€ 같은 λ°©μ‹μœΌλ‘œ κ³Όμ„Έλ˜μ§€λ§Œ, ν˜„λ¬ΌμΈλ„μ™€ 달리 ν˜„κΈˆμ²­μ‚° μ‹œμ μ€ 선도계약 λ§€μˆ˜μΈμ—κ²Œλ„ κ³Όμ„Έμš”κ±΄μ΄ λœλ‹€.
{}
{}
pos-20824
1
positive
sentence_translation
9550
null
sentence
ii) β€˜ν˜„κΈˆμ²­μ‚°β€™ λ°©μ‹μ˜ 선도거 λž˜λŠ” κ°€μž₯ 보편적인 λ°©μ‹μœΌλ‘œμ„œ 선도계약 맀도인에 λŒ€ν•œ κ³Όμ„ΈλŠ” ν˜„λ¬ΌμΈλ„ μ„ λ„κ±°λž˜μ™€ 같은 λ°©μ‹μœΌλ‘œ κ³Όμ„Έλ˜μ§€λ§Œ, ν˜„λ¬ΌμΈλ„μ™€ 달리 ν˜„κΈˆμ²­μ‚° μ‹œμ μ€ 선도계약 λ§€μˆ˜μΈμ—κ²Œλ„ κ³Όμ„Έμš”κ±΄μ΄ λœλ‹€.
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) 선도계약이 이행일 전에 β€˜λ§€λ§€β€™λ˜λŠ” 경우, 선도계약을 λ§€λ„ν•œ 자의 맀맀둜
9551
1
sentence_chunk
μΈν•œ μžλ³Έμ΄λ“ λ˜λŠ” μžλ³Έμ†μ‹€μ„ κΈ° μ€€μœΌλ‘œ μžλ³Έμ΄λ“μ„Έκ°€ λΆ€κ³Όλ˜κ±°λ‚˜ κ³΅μ œλœλ‹€.
{}
{}
pos-20829
1
positive
sentence_translation
9551
null
sentence
iii) 선도계약이 이행일 전에 β€˜λ§€λ§€β€™λ˜λŠ” 경우, 선도계약을 λ§€λ„ν•œ 자의 맀맀둜 μΈν•œ μžλ³Έμ΄λ“ λ˜λŠ” μžλ³Έμ†μ‹€μ„ κΈ° μ€€μœΌλ‘œ μžλ³Έμ΄λ“μ„Έκ°€ λΆ€κ³Όλ˜κ±°λ‚˜ κ³΅μ œλœλ‹€.
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
νŒŒμƒμƒν’ˆ 과세체계 ν•©λ¦¬ν™”λ°©μ•ˆ 연ꡬ/μž„λ™μ›Β·λ¬Έμ„±ν›ˆ βˆ™ 149 에 λŒ€ν•΄ λ³„λ„λ‘œ 과세원칙을 κ·œμ •ν•˜μ§€ μ•Šκ³ ,
9552
1
sentence_chunk
μ„ λ„κ±°λž˜μ— λ”°λ₯Έ 손읡은 κΈ°μ΄ˆμžμ‚°μ˜ 성격 에 따라 과세성격이 μ •ν•΄μ§€λŠ”λ°, λ§Žμ€ 경우 μžλ³Έμ΄λ“κ³Όμ„Έλ‘œ λΆ„λ₯˜λœλ‹€.
{}
{}
pos-20832
1
positive
sentence_translation
9552
null
sentence
νŒŒμƒμƒν’ˆ 과세체계 ν•©λ¦¬ν™”λ°©μ•ˆ 연ꡬ/μž„λ™μ›Β·λ¬Έμ„±ν›ˆ βˆ™ 149 에 λŒ€ν•΄ λ³„λ„λ‘œ 과세원칙을 κ·œμ •ν•˜μ§€ μ•Šκ³ , μ„ λ„κ±°λž˜μ— λ”°λ₯Έ 손읡은 κΈ°μ΄ˆμžμ‚°μ˜ 성격 에 따라 과세성격이 μ •ν•΄μ§€λŠ”λ°, λ§Žμ€ 경우 μžλ³Έμ΄λ“κ³Όμ„Έλ‘œ λΆ„λ₯˜λœλ‹€.
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
μœ„ 주택은 λ―Έκ΅­ 신탁에 κ·€μ†λ˜μ—ˆλ‹€κ°€, ν”Όμƒμ†μΈμ˜ 사망 이후 두 차둀에 걸쳐 μ–‘λ„λ˜μ—ˆλ‹€.
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
μ˜ˆμƒμΉ˜ λͺ»ν•œ μ²œμ—°μž¬ν•΄λ‘œ ν”Όν•΄λ₯Ό μž…λŠ”λ° μ—¬ 기에닀가 κ΄€μ„ΈκΉŒμ§€ λΆ€κ³Όν•˜λŠ” 것은 κ³Όμ€‘ν•œ μ‘°μΉ˜κ°€ 아닐 수 μ—†λ‹€.
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
이 경우 λ¬Όλ‘  κ΅­λ‚΄μˆ˜λ¦¬μ™€ ν•΄μ™Έμˆ˜λ¦¬ 사 이의 연관성이 μž…μ¦λ˜μ–΄μ•Ό ν•œλ‹€.
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•΄μ™Έμ—μ„œ μˆ˜λ¦¬ν•˜κ³  1∼2λ…„ 이상 μž₯기체λ₯˜λ₯Ό ν•˜λ©΄ κ΄€μ„Έλ₯Ό λ©΄μ œλ°›μ„ 수 μžˆλ‹€.
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
μ‹œμž₯성은 μžμ‚°μ„ λΉ λ₯Έ μ‹œμΌ μ•ˆμ— μ΅œμ†Œν•œμ˜ λΉ„μš©μœΌλ‘œ ν˜„κΈˆμœΌλ‘œ λ°”κΏ€ 수 μžˆλŠ” κ°€ λŠ₯성이닀.
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 œλ‘œ μ‘°μ„Έμ‹¬νŒμ›μ€ μ—¬λŸ¬ μ‚¬λ‘€μ—μ„œ β€˜ν•΄μ™Έ 비상μž₯법인 μ†Œμž¬μ§€κ΅­μ— μš°λ¦¬λ‚˜λΌμ™€ 같은 졜 λŒ€μ£Όμ£Ό
9558
1
sentence_chunk
할증 κ·œμ •μ΄ μ—†μœΌλ―€λ‘œ, 보좩적 평가방법을 ν•΄μ™Έ 비상μž₯주식에 μ μš©ν•  수 없닀’라고 κ²° μ •ν•˜μ˜€λ‹€.
{}
{}
pos-20842
1
positive
sentence_translation
9558
null
sentence
μ‹€μ œλ‘œ μ‘°μ„Έμ‹¬νŒμ›μ€ μ—¬λŸ¬ μ‚¬λ‘€μ—μ„œ β€˜ν•΄μ™Έ 비상μž₯법인 μ†Œμž¬μ§€κ΅­μ— μš°λ¦¬λ‚˜λΌμ™€ 같은 졜 λŒ€μ£Όμ£Ό 할증 κ·œμ •μ΄ μ—†μœΌλ―€λ‘œ, 보좩적 평가방법을 ν•΄μ™Έ 비상μž₯주식에 μ μš©ν•  수 없닀’라고 κ²° μ •ν•˜μ˜€λ‹€.
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
μ•„λž˜μ—μ„œ 보듯이, λ‚˜λΌλ§ˆλ‹€ 비상μž₯주식 κ°€μΉ˜μ— λŒ€ν•œ 할증ο½₯할인 방법이 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
μœ„μ—μ„œ λ§ν•œ 합리성은 평가 κ²°κ³Όκ°€ 일반적ο½₯정상적인 κ΅ν™˜κ°€μΉ˜λ₯Ό 적절히 λ°˜μ˜ν•œ κ²ƒμœΌλ‘œ 인정 될 수 μžˆλŠ” 사정이닀.
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•΄μ™Έ 비상μž₯주식에 λŒ€ν•œ 감정평가가 이루어지더라도, κ³Όμ„Έ 관청이 ꡬ체적인 평가가앑을 μ •ν•˜κΈ° λ•Œλ¬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
λ²•μ •μ˜ κΈ°ν•œκΉŒμ§€ 자료 제좜이 λΆˆκ°€λŠ₯ν•˜λ‹€κ³  μΈμ •λ˜λŠ” λ²•μ •μ˜ λΆ€λ“μ΄ν•œ μ‚¬μœ κ°€ μžˆλŠ” κ²½ μš°μ—λŠ” κ³Όνƒœλ£Œλ₯Ό λΆ€κ³Όν•˜μ§€ μ•„λ‹ˆν•œλ‹€.
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
이 경우 μ†Œλͺ…을 μš”κ΅¬λ°›μ€ 거주자 λ˜λŠ” 내ꡭ법인이 μ†Œλͺ…을 μš”κ΅¬λ°›μ€ κΈˆμ•‘μ˜ 80% 이상에
9563
1
sentence_chunk
λŒ€ν•˜μ—¬ 좜처λ₯Ό μ†Œλͺ…ν•œ κ²½μš°μ—λŠ” μ†Œλͺ…을 μš”κ΅¬λ°›μ€ 전앑에 λŒ€ν•˜μ—¬ μ†Œλͺ…ν•œ κ²ƒμœΌλ‘œ λ³Έλ‹€.
{}
{}
pos-20849
1
positive
sentence_translation
9563
null
sentence
이 경우 μ†Œλͺ…을 μš”κ΅¬λ°›μ€ 거주자 λ˜λŠ” 내ꡭ법인이 μ†Œλͺ…을 μš”κ΅¬λ°›μ€ κΈˆμ•‘μ˜ 80% 이상에 λŒ€ν•˜μ—¬ 좜처λ₯Ό μ†Œλͺ…ν•œ κ²½μš°μ—λŠ” μ†Œλͺ…을 μš”κ΅¬λ°›μ€ 전앑에 λŒ€ν•˜μ—¬ μ†Œλͺ…ν•œ κ²ƒμœΌλ‘œ 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
이 λ•Œ κ³Όνƒœλ£ŒλŠ” 5천만 원을 ν•œλ„λ‘œ ν•˜κ³ , λ²•μ •μ˜ κΈ°ν•œκΉŒμ§€ 자료 제좜이 λΆˆκ°€λŠ₯ν•˜λ‹€κ³ 
9564
1
sentence_chunk
μΈμ •λ˜λŠ” λ²•μ •μ˜ λΆ€λ“μ΄ν•œ μ‚¬μœ κ°€ μžˆλŠ” κ²½μš°μ—λŠ” κ³Όνƒœλ£Œλ₯Ό λΆ€κ³Όν•˜μ§€ μ•„λ‹ˆν•œλ‹€.
{}
{}
pos-20852
1
positive
sentence_translation
9564
null
sentence
이 λ•Œ κ³Όνƒœλ£ŒλŠ” 5천만 원을 ν•œλ„λ‘œ ν•˜κ³ , λ²•μ •μ˜ κΈ°ν•œκΉŒμ§€ 자료 제좜이 λΆˆκ°€λŠ₯ν•˜λ‹€κ³  μΈμ •λ˜λŠ” λ²•μ •μ˜ λΆ€λ“μ΄ν•œ μ‚¬μœ κ°€ μžˆλŠ” κ²½μš°μ—λŠ” κ³Όνƒœλ£Œλ₯Ό λΆ€κ³Όν•˜μ§€ μ•„λ‹ˆν•œλ‹€.
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§ˆμ§€λ§‰μœΌλ‘œ ν•΄μ™Έμ—μ„œ μž₯κΈ°κ°„ 체λ₯˜ν•˜λŠ” μ„ λ°• μ΄λ‚˜ μ„ λ°•μˆ˜λ¦¬μ— μ‚¬μš©λœ κ΅­μ‚°λΆ€ν’ˆμ€ κ³Όμ„Έκ°€μ•‘μ—μ„œ μ œμ™Έν•΄μ•Ό ν•œλ‹€.
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
이λ₯Ό μœ„ν•΄μ„œλŠ” κ΄€μ„Έκ°€ κ°λ©΄λ˜λŠ” μ‚¬κ³ λ‚˜ 수리의 λ²”μœ„λ₯Ό κ·œμ •ν•˜λŠ” 절차λ₯Ό λ§ˆλ ¨ν•΄μ•Ό ν•œλ‹€.
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
비상μž₯주식에 κ΄€ν•œ 보좩적 평가방법 쀑 μˆœμ†μ΅κ°€μΉ˜λŠ” νšŒμ‚¬μ˜ 미래 κΈ°λŒ€μˆ˜μ΅μ„
9567
1
sentence_chunk
μˆœμ† μ΅κ°€μΉ˜ ν™˜μ›μœ¨ 10%에 μ˜ν•˜μ—¬ ν˜„μž¬κ°€μΉ˜λ‘œ ν• μΈν•˜λŠ” λ°©λ²•μœΌλ‘œ ꡬ해진닀.
{}
{}
pos-20857
1
positive
sentence_translation
9567
null
sentence
비상μž₯주식에 κ΄€ν•œ 보좩적 평가방법 쀑 μˆœμ†μ΅κ°€μΉ˜λŠ” νšŒμ‚¬μ˜ 미래 κΈ°λŒ€μˆ˜μ΅μ„ μˆœμ† μ΅κ°€μΉ˜ ν™˜μ›μœ¨ 10%에 μ˜ν•˜μ—¬ ν˜„μž¬κ°€μΉ˜λ‘œ ν• μΈν•˜λŠ” λ°©λ²•μœΌλ‘œ ꡬ해진닀.
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
μ•„λž˜μ—μ„œ μˆœμ†μ΅κ°€μΉ˜, μˆœμžμ‚°κ°€μΉ˜, μ΅œλŒ€μ£Όμ£Ό 할증평가λ₯Ό μ€‘μ‹¬μœΌλ‘œ 이듀 문제λ₯Ό μ‚΄νŽ΄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
κΈˆλ¦¬μ„ λ¬Όμ€ κΈ°μ΄ˆμžμ‚°μΈ 금 리λ₯Ό κ±°λž˜λŒ€μƒμœΌλ‘œ ν˜„μž¬ μ‹œμ μ—μ„œ μ •ν•œ κ°€μΉ˜λ‘œ 미래의 νŠΉμ •μ‹œμ μ—μ„œ μ‚¬κ±°λ‚˜ νŒ”
9569
1
sentence_chunk
것을 μ•½μ •ν•œ 계약이고, μ‹œμž₯μ°Έκ°€μžλ“€μ€ 주둜 κΈˆλ¦¬μœ„ν—˜μ˜ μΆ•μ†Œ(hedge trading) λͺ©μ μœΌλ‘œ 금
{}
{}
pos-20861
1
positive
sentence_chunk_internal
9569
0
sentence_chunk
κΈˆλ¦¬μ„ λ¬Όμ€ κΈ°μ΄ˆμžμ‚°μΈ 금 리λ₯Ό κ±°λž˜λŒ€μƒμœΌλ‘œ ν˜„μž¬ μ‹œμ μ—μ„œ μ •ν•œ κ°€μΉ˜λ‘œ 미래의 νŠΉμ •μ‹œμ μ—μ„œ μ‚¬κ±°λ‚˜ νŒ”
9569
2
sentence_chunk
리선물을 μ΄μš©ν•˜κ³  있으며, ν–₯ν›„ κΈˆλ¦¬λ³€λ™μ— λ”°λ₯Έ λΆˆν™•μ‹€μ„±μ„ ν˜„μž¬ μ‹œμ μ—μ„œ 고정적 으둜 ν™•μ •μ‹œν‚€λŠ” 것이닀.
{}
{}
pos-20862
1
positive
sentence_chunk_internal
9569
1
sentence_chunk
것을 μ•½μ •ν•œ 계약이고, μ‹œμž₯μ°Έκ°€μžλ“€μ€ 주둜 κΈˆλ¦¬μœ„ν—˜μ˜ μΆ•μ†Œ(hedge trading) λͺ©μ μœΌλ‘œ 금
9569
2
sentence_chunk
리선물을 μ΄μš©ν•˜κ³  있으며, ν–₯ν›„ κΈˆλ¦¬λ³€λ™μ— λ”°λ₯Έ λΆˆν™•μ‹€μ„±μ„ ν˜„μž¬ μ‹œμ μ—μ„œ 고정적 으둜 ν™•μ •μ‹œν‚€λŠ” 것이닀.
{}
{}
pos-20863
1
positive
sentence_translation
9569
null
sentence
κΈˆλ¦¬μ„ λ¬Όμ€ κΈ°μ΄ˆμžμ‚°μΈ 금 리λ₯Ό κ±°λž˜λŒ€μƒμœΌλ‘œ ν˜„μž¬ μ‹œμ μ—μ„œ μ •ν•œ κ°€μΉ˜λ‘œ 미래의 νŠΉμ •μ‹œμ μ—μ„œ μ‚¬κ±°λ‚˜ νŒ” 것을 μ•½μ •ν•œ 계약이고, μ‹œμž₯μ°Έκ°€μžλ“€μ€ 주둜 κΈˆλ¦¬μœ„ν—˜μ˜ μΆ•μ†Œ(hedge trading) λͺ©μ μœΌλ‘œ 금 리선물을 μ΄μš©ν•˜κ³  있으며, ν–₯ν›„ κΈˆλ¦¬λ³€λ™μ— λ”°λ₯Έ λΆˆν™•μ‹€μ„±μ„ ν˜„μž¬ μ‹œμ μ—μ„œ 고정적 으둜 ν™•μ •μ‹œν‚€λŠ” 것이닀.
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 € 평가기쀀일 μ „ 졜근 3λ…„κ°„μ˜ β€˜1μ£Όλ‹Ή μˆœμ†μ΅μ•‘β€™μ„ κ°€μ€‘ν‰κ· ν•œλ‹€.
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
특히 관세법 제1498 μ‘° (a)ν•­μ—μ„œλŠ” 제 1466μ‘°μƒμ˜ λ¬Όν’ˆμ— λŒ€ν•˜μ—¬ μž¬λ¬΄μ„±μ΄ 포괄적 κ·œμ •μ„ κ³΅ν¬ν•˜λ„λ‘ ν—ˆμš©ν•˜κ³  μžˆλ‹€.
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
κ³„μ’Œμ‹ κ³ μ˜λ¬΄μžκ°€ 법 제55쑰에 따라 μˆ˜μ •μ‹ κ³  및 κΈ°ν•œ ν›„ μ‹ κ³ λ₯Ό ν•œ κ²½μš°μ—λŠ” λ³Έ κ·œμ •μ„ μ μš©ν•˜μ§€ μ•„λ‹ˆν•œλ‹€.
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
μ†Œλͺ…을 μš”κ΅¬λ°›μ€ κ³„μ’Œμ‹ κ³ μ˜λ¬΄μžκ°€ μ†Œλͺ…을 μš”κ΅¬λ°›μ€ κΈˆμ•‘μ˜ 80% 이상에 λŒ€ν•˜μ—¬ 좜처λ₯Ό μ†Œλͺ…ν•œ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ—
9573
1
sentence_chunk
λŒ€ν•΄μ„œλŠ” μ†Œλͺ…을 μš”κ΅¬λ°›μ€ 전앑에 λŒ€ν•˜μ—¬ μ†Œλͺ…ν•œ κ²ƒμœΌλ‘œ λ³Έλ‹€ 2 κ³Όνƒœλ£Œ 뢀과기쀀은 λ‹€μŒκ³Ό κ°™λ‹€.
{}
{}
pos-20873
1
positive
sentence_translation
9573
null
sentence
μ†Œλͺ…을 μš”κ΅¬λ°›μ€ κ³„μ’Œμ‹ κ³ μ˜λ¬΄μžκ°€ μ†Œλͺ…을 μš”κ΅¬λ°›μ€ κΈˆμ•‘μ˜ 80% 이상에 λŒ€ν•˜μ—¬ 좜처λ₯Ό μ†Œλͺ…ν•œ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ— λŒ€ν•΄μ„œλŠ” μ†Œλͺ…을 μš”κ΅¬λ°›μ€ 전앑에 λŒ€ν•˜μ—¬ μ†Œλͺ…ν•œ κ²ƒμœΌλ‘œ λ³Έλ‹€ 2 κ³Όνƒœλ£Œ 뢀과기쀀은 λ‹€μŒκ³Ό 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¬΄μ—μ„œλŠ” μœ„μ™€ 같은 논리 κ΅¬μ„±μ˜ 근거둜, μ•žμ„œ κ²€ν† ν•œ μ—­μ™Έμ μš© λ©΄μ œμ‘°ν•­ 쀑 μ†Œ 극적 μ˜μ—…μ— λŒ€ν•œ νŠΉλ‘€λ₯Ό
9574
1
sentence_chunk
ν™œμš©ν•œ 이λ₯Έλ°” Reverse Inquiry λ…Όμ˜κ°€ μ™Έκ΅­μ§‘ν•©νˆ¬μžκΈ°κ΅¬ λ“±λ‘μ˜λ¬΄ 면제 κ΄€μ μ—μ„œλ„ μΆ•μ λ˜μ–΄ μ™”λ‹€.
{}
{}
pos-20876
1
positive
sentence_translation
9574
null
sentence
μ‹€λ¬΄μ—μ„œλŠ” μœ„μ™€ 같은 논리 κ΅¬μ„±μ˜ 근거둜, μ•žμ„œ κ²€ν† ν•œ μ—­μ™Έμ μš© λ©΄μ œμ‘°ν•­ 쀑 μ†Œ 극적 μ˜μ—…μ— λŒ€ν•œ νŠΉλ‘€λ₯Ό ν™œμš©ν•œ 이λ₯Έλ°” Reverse Inquiry λ…Όμ˜κ°€ μ™Έκ΅­μ§‘ν•©νˆ¬μžκΈ°κ΅¬ λ“±λ‘μ˜λ¬΄ 면제 κ΄€μ μ—μ„œλ„ μΆ•μ λ˜μ–΄ μ™”λ‹€.
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
μ•žμ„œ κ²€ν† ν•œ 바와 같이 ν˜•νƒœλ₯Ό λΆˆλ¬Έν•˜κ³  μ§‘ν•©νˆ¬μž μš”μ†Œκ°€ μžˆλŠ” νŠΉμ • νˆ¬μžλŒ€ 상이 νŽ€λ“œκ°€
9575
1
sentence_chunk
μ•„λ‹ˆλΌλŠ” 이유둜 λ“±λ‘μ˜λ¬΄κ°€ λ©΄μ œλœλ‹€λŠ” 논리λ₯Ό κ΅¬μ„±ν•˜λŠ” 것은 μ–΄λ €μš΄ 츑면이 있기 λ•Œλ¬Έμ΄λ‹€.
{}
{}
pos-20879
1
positive
sentence_translation
9575
null
sentence
μ•žμ„œ κ²€ν† ν•œ 바와 같이 ν˜•νƒœλ₯Ό λΆˆλ¬Έν•˜κ³  μ§‘ν•©νˆ¬μž μš”μ†Œκ°€ μžˆλŠ” νŠΉμ • νˆ¬μžλŒ€ 상이 νŽ€λ“œκ°€ μ•„λ‹ˆλΌλŠ” 이유둜 λ“±λ‘μ˜λ¬΄κ°€ λ©΄μ œλœλ‹€λŠ” 논리λ₯Ό κ΅¬μ„±ν•˜λŠ” 것은 μ–΄λ €μš΄ 츑면이 있기 λ•Œλ¬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•©νˆ¬μžμ¦κΆŒ β€˜νŒλ§€β€™λ₯Ό β€˜λ§€λ§€β€™ λ‚΄μ§€ 맀맀의 β€˜μ€‘κ°œ, μ£Όμ„  λ˜λŠ” λŒ€λ¦¬β€™ν–‰μœ„λ‘œ
9576
1
sentence_chunk
이해 ν•˜λŠ” 경우 μ˜μ—…κ°€μ΄λ“œλΌμΈμ΄ μΌμ •ν•œ ν–‰μœ„ 기쀀을 μ œμ‹œν•΄ 쀄 수 μžˆλ‹€.
{}
{}
pos-20882
1
positive
sentence_translation
9576
null
sentence
μ§‘ν•©νˆ¬μžμ¦κΆŒ β€˜νŒλ§€β€™λ₯Ό β€˜λ§€λ§€β€™ λ‚΄μ§€ 맀맀의 β€˜μ€‘κ°œ, μ£Όμ„  λ˜λŠ” λŒ€λ¦¬β€™ν–‰μœ„λ‘œ 이해 ν•˜λŠ” 경우 μ˜μ—…κ°€μ΄λ“œλΌμΈμ΄ μΌμ •ν•œ ν–‰μœ„ 기쀀을 μ œμ‹œν•΄ 쀄 수 μžˆλ‹€.
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›” 22일 법 κ°œμ • μ‹œμ—λŠ” ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ μ‹ κ³ μ˜λ¬΄ μœ„λ°˜κΈˆμ•‘μ˜ μΆœμ²˜μ— λŒ€ν•œ μ†Œλͺ…을
9577
1
sentence_chunk
μš”κ΅¬ν•  수 μžˆλŠ” 기관을 μ’…μ „ κ΄€ν•  μ„Έλ¬΄μ„œμž₯μ—μ„œ κ΄€ν•  μ„Έλ¬΄μ„œμž₯ 및 μ§€λ°©κ΅­μ„Έμ²­μž₯으둜 ν™•λŒ€ν•˜μ˜€λ‹€.
{}
{}
pos-20885
1
positive
sentence_translation
9577
null
sentence
2020λ…„ 12μ›” 22일 법 κ°œμ • μ‹œμ—λŠ” ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ μ‹ κ³ μ˜λ¬΄ μœ„λ°˜κΈˆμ•‘μ˜ μΆœμ²˜μ— λŒ€ν•œ μ†Œλͺ…을 μš”κ΅¬ν•  수 μžˆλŠ” 기관을 μ’…μ „ κ΄€ν•  μ„Έλ¬΄μ„œμž₯μ—μ„œ κ΄€ν•  μ„Έλ¬΄μ„œμž₯ 및 μ§€λ°©κ΅­μ„Έμ²­μž₯으둜 ν™•λŒ€ν•˜μ˜€λ‹€.
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
λΆ€μ‹μ΄λ‚˜ νŒŒμ†μ΄ λ˜μ–΄ μ–‘ν˜Έν•œ μƒνƒœλ‘œ λ³΅μ›ν•˜λ €λ©΄ 수 리가 ν•„μš”ν•˜λ―€λ‘œ ꡐ체된 λΆ€ν’ˆμ˜ 이전 μƒνƒœλ₯Ό κ²€ν† ν•΄μ•Ό ν•œλ‹€.
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
이에 λŒ€ν•΄ 세관은 κΈ°μ‘΄ νŒλ‘€μ— 따라 였래된 λΆ€ν’ˆμ„ μ •μƒμœΌλ‘œ λ³΅κ΅¬ν•˜λŠ” κ°œμ„  μž‘μ—…λ„ μˆ˜λ¦¬μ— ν•΄λ‹Ήν•œλ‹€κ³  μ£Όμž₯ν•˜μ˜€λ‹€.
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
μ•„λž˜μ—μ„œ 보듯 이 κ΅­μ™ΈκΈˆμœ΅νˆ¬μž μ‘°ν•­ μ—­μ‹œ μ™Έκ΅­μ •λΆ€ 평가가앑 μ΄μ™Έμ˜ μ‹œκ°€κ°€ μ‘΄μž¬ν•¨μ„ μ „μ œν•œλ‹€.
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
μœ„ μ™Έκ΅­μ •λΆ€ 평가가앑은 ꡭ외증여 μ‘°ν•­μ²˜λŸΌ μ‹œκ°€μ˜ λŒ€ν‘œμ μΈ μ˜ˆμ‹œλ‘œ 보아야 ν•œλ‹€.
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΄λŠ” κ³§ λ‹€λ₯Έ μ‹œκ°€κ°€ μ‘΄μž¬ν•˜κ³  μ™Έκ΅­μ •λΆ€ 평가가앑은 μ‹œκ°€μ˜ μ˜ˆμ‹œμž„μ„ μ „μ œν•œλ‹€.
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
μˆ˜λ¦¬μ‘°μ„ μ‚°μ—…μ˜ λ°œμ „λ°©μ•ˆ
9583
null
translation
Development plan for repair of the shipbuilding industry
{}
{}
pos-20894
1
positive
sentence_translation
9584
null
sentence
ν•œκ΅­ 무역 포트폴리였 λ‹€μ–‘ν™” λ°©μ•ˆ
9584
null
translation
Plan to diversify Korea’s trade portfolio
{}
{}
pos-20895
1
positive
sentence_translation
9585
null
sentence
ν•œκ΅­ μˆ˜λ¦¬μ‘°μ„  μ‚°μ—…μ˜ ꡭ제경쟁λ ₯ 뢄석
9585
null
translation
Analysis of international competitiveness of the Korean repair shipbuilding industry
{}
{}
pos-20896
1
positive
sentence_translation
9586
null
sentence
νŠΉλ³„λ²•μ˜ μ œμ •ο½₯μ‹œν–‰μ—λ„ λΆˆκ΅¬ν•˜κ³  λ³΄ν—˜λ²”μ£„λŠ” 쀄지 μ•Šκ³  있고, μ‹€λ¬΄μžμ€‘ 일뢀 λŠ” νŠΉλ³„λ²•μ˜ νš¨μš©μ— λŒ€ν•˜μ—¬ νšŒμ˜μ μ΄κΈ°λ„ ν•œλ‹€.
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
ν˜„μž¬ 발의된 μ˜μ•ˆ μ€‘μ—μ„œ λ³΄ν—˜κΈˆμ˜ μ§€κΈ‰κ±°μ ˆ λ˜λŠ” 지체에 λŒ€ν•˜μ—¬ λ³΄ν—˜μ‚¬μ— λŒ€ν•˜μ—¬ κ³Όμ§•κΈˆο½₯κ³Όνƒœλ£Œ 제재λ₯Ό κ³Όν•˜λŠ” 것은 κ·Έ 합리성에 의문이 생긴닀.
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.
{}
{}