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-20900
1
positive
sentence_translation
9588
null
sentence
수리 사싀을 검토함에 μžˆμ–΄μ„œ 세관은 맀좜 μ²­κ΅¬μ„œ, λͺ…μ„Έμ„œ, 영수증 이외에도 κ΄€λ ¨ λΉ„μš©μ˜ μ™Έν™˜ μ†‘κΈˆ 및 μ†ν•΄λ³΄ν—˜ 자료λ₯Ό μš”κ΅¬ν•  수 μžˆλ‹€.
9588
null
translation
In reviewing the repair facts, customs may request foreign exchange remittance and non-life insurance data for related expenses in addition to sales invoices, statements, and receipts.
{}
{}
pos-20901
1
positive
translation_chunk_internal
9588
0
translation_chunk
In reviewing the repair facts, customs may request foreign exchange remittance and non-life
9588
1
translation_chunk
insurance data for related expenses in addition to sales invoices, statements, and receipts.
{}
{}
pos-20902
1
positive
sentence_translation
9589
null
sentence
μˆ˜λ¦¬λΉ„μš©μ΄ 고앑이라 도 κ°€μŠ€λ‚˜ μš©μ ‘λ΄‰ λ“± μ†Œλͺ¨ν’ˆμ„ μ œμ™Έν•˜κ³  수리 λ‹Ήμ‹œ μΆ”κ°€λœ μ™Έκ΅­λ¬Όν’ˆμ΄ μ—†μœΌλ©΄ κ΄€μ„Έκ°€ λ©΄μ œλœλ‹€.
9589
null
translation
Even if the repair cost is high, tariffs are exempted if there are no foreign goods added at the time of repair, except for consumables such as gas and welding rods.
{}
{}
pos-20903
1
positive
translation_chunk_internal
9589
0
translation_chunk
Even if the repair cost is high, tariffs are exempted if there are no foreign goods
9589
1
translation_chunk
added at the time of repair, except for consumables such as gas and welding rods.
{}
{}
pos-20904
1
positive
sentence_translation
9590
null
sentence
ν•œ 예 둜 μ†μƒλœ λͺ©μ‘° ꡬλͺ…단정을 마λ ₯이 큰 μ² κ°•μž¬ λ‹¨μ •μœΌλ‘œ κ΅μ²΄ν•˜λ©΄ μ›μƒνšŒλ³΅μœΌλ‘œ κ°„μ£Ό ν•˜μ§€ μ•Šκ³  전체 λ¬Όν’ˆμ„ κ³Όμ„Έν•œλ‹€.
9590
null
translation
For example, if a damaged wooden lifeboat is replaced with a steel frame with high horsepower, all goods are taxed without being regarded as restoration.
{}
{}
pos-20905
1
positive
sentence_chunk_internal
9591
0
sentence_chunk
μ‹€μ§ˆμ  μ†Œμœ μžλŠ” ν•΄λ‹Ή κ³„μ’Œμ˜ λͺ…μ˜μ™€λŠ” 관계없이 ν•΄λ‹Ή ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ™€ κ΄€λ ¨ν•œ κ±°λž˜μ—μ„œ 경제 적 μœ„ν—˜μ„ λΆ€λ‹΄ν•˜κ±°λ‚˜
9591
1
sentence_chunk
μ΄μžλ°°λ‹Ή λ“±μ˜ μˆ˜μ΅μ„ λ°›κ±°λ‚˜ ν•΄λ‹Ή κ³„μ’Œλ₯Ό μ²˜λΆ„ν•  κΆŒν•œμ„ κ°€μ§€λŠ” λ“± ν•΄λ‹Ή κ³„μ’Œλ₯Ό 사싀상 κ΄€λ¦¬ν•˜λŠ” 자λ₯Ό λ§ν•œλ‹€.
{}
{}
pos-20906
1
positive
sentence_translation
9591
null
sentence
μ‹€μ§ˆμ  μ†Œμœ μžλŠ” ν•΄λ‹Ή κ³„μ’Œμ˜ λͺ…μ˜μ™€λŠ” 관계없이 ν•΄λ‹Ή ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œμ™€ κ΄€λ ¨ν•œ κ±°λž˜μ—μ„œ 경제 적 μœ„ν—˜μ„ λΆ€λ‹΄ν•˜κ±°λ‚˜ μ΄μžλ°°λ‹Ή λ“±μ˜ μˆ˜μ΅μ„ λ°›κ±°λ‚˜ ν•΄λ‹Ή κ³„μ’Œλ₯Ό μ²˜λΆ„ν•  κΆŒν•œμ„ κ°€μ§€λŠ” λ“± ν•΄λ‹Ή κ³„μ’Œλ₯Ό 사싀상 κ΄€λ¦¬ν•˜λŠ” 자λ₯Ό λ§ν•œλ‹€.
9591
null
translation
The term "actual owner" refers to an individual who effectively manages the account, regardless of the account's name, by assuming economic risks in transactions related to the overseas financial account, receiving profits such as interest dividends, or possessing the authority to dispose of the account.
{}
{}
pos-20907
1
positive
translation_chunk_internal
9591
0
translation_chunk
The term "actual owner" refers to an individual who effectively manages the account, regardless of the account's name, by assuming economic risks in
9591
1
translation_chunk
transactions related to the overseas financial account, receiving profits such as interest dividends, or possessing the authority to dispose of the account.
{}
{}
pos-20908
1
positive
sentence_translation
9592
null
sentence
이 경우 ꡭ내에 κ±°μ†Œλ₯Ό λ‘” κΈ°κ°„μ˜ 계산은 μ†Œλ“μ„Έλ²• μ‹œν–‰λ Ή 제4μ‘° 제1ν•­, 제2ν•­ 및 제4항에 λ”°λ₯Έ κ±°μ£ΌκΈ°κ°„ 계산방법에 λ”°λ₯Έλ‹€.
9592
null
translation
In this case, the calculation of the period of residence in Korea follows the method of calculating the period of residence under Article 4 (1), (2), and (4) of the Enforcement Decree of the Income Tax Act.
{}
{}
pos-20909
1
positive
translation_chunk_internal
9592
0
translation_chunk
In this case, the calculation of the period of residence in Korea follows the method of calculating the
9592
1
translation_chunk
period of residence under Article 4 (1), (2), and (4) of the Enforcement Decree of the Income Tax Act.
{}
{}
pos-20910
1
positive
sentence_translation
9593
null
sentence
즉, μ°¨λͺ…κ³„μ’Œμ˜ 경우 λͺ…μ˜μžμ™€ μ‹€μ§ˆμ  μ†Œμœ μž λͺ¨λ‘κ°€, 곡동λͺ…μ˜κ³„μ’ŒλŠ” 곡동λͺ…μ˜μžκ°€ λͺ¨λ‘ μ‹ κ³ μ˜λ¬΄κ°€ μžˆλ‹€.
9593
null
translation
In other words, for borrowed-name accounts, both the title holder and the actual owner have an obligation to report, while for joint-name accounts, all joint title holders are obligated to report.
{}
{}
pos-20911
1
positive
translation_chunk_internal
9593
0
translation_chunk
In other words, for borrowed-name accounts, both the title holder and the actual owner have an
9593
1
translation_chunk
obligation to report, while for joint-name accounts, all joint title holders are obligated to report.
{}
{}
pos-20912
1
positive
sentence_chunk_internal
9594
0
sentence_chunk
ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ κ΄€λ ¨μžλž€ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ 쀑 μ‹€μ§€λͺ…μ˜μ— μ˜ν•˜μ§€ μ•„λ‹ˆν•œ κ³„μ’Œ λ“± κ·Έ κ³„μ’Œμ˜ λͺ…μ˜ μžμ™€ μ‹€μ§ˆμ  μ†Œμœ μžκ°€
9594
1
sentence_chunk
λ‹€λ₯Έ κ²½μš°μ—λŠ” κ·Έ λͺ…μ˜μžμ™€ μ‹€μ§ˆμ  μ†Œμœ μž, ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œκ°€ 곡동λͺ…μ˜ κ³„μ’ŒμΈ κ²½μš°μ—λŠ” 각 곡동λͺ…μ˜μžλ₯Ό λ§ν•œλ‹€.
{}
{}
pos-20913
1
positive
sentence_translation
9594
null
sentence
ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ κ΄€λ ¨μžλž€ ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œ 쀑 μ‹€μ§€λͺ…μ˜μ— μ˜ν•˜μ§€ μ•„λ‹ˆν•œ κ³„μ’Œ λ“± κ·Έ κ³„μ’Œμ˜ λͺ…μ˜ μžμ™€ μ‹€μ§ˆμ  μ†Œμœ μžκ°€ λ‹€λ₯Έ κ²½μš°μ—λŠ” κ·Έ λͺ…μ˜μžμ™€ μ‹€μ§ˆμ  μ†Œμœ μž, ν•΄μ™ΈκΈˆμœ΅κ³„μ’Œκ°€ 곡동λͺ…μ˜ κ³„μ’ŒμΈ κ²½μš°μ—λŠ” 각 곡동λͺ…μ˜μžλ₯Ό λ§ν•œλ‹€.
9594
null
translation
A person related to overseas financial accounts refers to the nominal holder and the actual owner of an overseas financial account, and this includes cases where the nominal holder and the actual owner of the account are different, such as when the account is not under the actual name among overseas financial accounts,...
{}
{}
pos-20914
1
positive
translation_chunk_internal
9594
0
translation_chunk
A person related to overseas financial accounts refers to the nominal holder and the actual owner of an overseas financial account, and
9594
1
translation_chunk
this includes cases where the nominal holder and the actual owner of the account are different, such as when the account is not under the
{}
{}
pos-20915
1
positive
translation_chunk_internal
9594
0
translation_chunk
A person related to overseas financial accounts refers to the nominal holder and the actual owner of an overseas financial account, and
9594
2
translation_chunk
actual name among overseas financial accounts, or when it is a joint-name account, in which case each joint-name holder is referred to.
{}
{}
pos-20916
1
positive
translation_chunk_internal
9594
1
translation_chunk
this includes cases where the nominal holder and the actual owner of the account are different, such as when the account is not under the
9594
2
translation_chunk
actual name among overseas financial accounts, or when it is a joint-name account, in which case each joint-name holder is referred to.
{}
{}
pos-20917
1
positive
sentence_translation
9595
null
sentence
손읡톡산 미ꡭ은 증ꢌ, νŒŒμƒμƒν’ˆ, νŽ€λ“œ, ꡭ외주식 λ“± κΈˆμœ΅νˆ¬μžμƒν’ˆ μ „λ°˜μ— λŒ€ν•œ 포괄적 자본 μ†μ΅ν†΅μ‚°μ œλ„λ₯Ό κ°–μΆ”κ³  μžˆλ‹€.
9595
null
translation
Total Calculation of Profit and Loss: The United States has a comprehensive total calculation system for capital profit and loss on overall financial investment instruments such as securities, derivatives, funds, and overseas stocks.
{}
{}
pos-20918
1
positive
translation_chunk_internal
9595
0
translation_chunk
Total Calculation of Profit and Loss: The United States has a comprehensive total calculation system for capital
9595
1
translation_chunk
profit and loss on overall financial investment instruments such as securities, derivatives, funds, and overseas stocks.
{}
{}
pos-20919
1
positive
sentence_chunk_internal
9596
0
sentence_chunk
μžλ³Έμ†μ‹€μ— λŒ€ν•œ κ³΅μ œλŠ” μžλ³Έμ΄λ“μ˜ ν•œλ„μ—μ„œ 이 λ€„μ§€λŠ”λ°, μˆœμžλ³Έμ†μ‹€μ΄ λ°œμƒν•œ 경우 3천 λ‹¬λŸ¬λ₯Ό
9596
1
sentence_chunk
ν•œλ„λ‘œ ν•΄λ‹Ή μˆœμžλ³Έμ†μ‹€μ„ μΌλ°˜μ†Œλ“ μ—μ„œ κ³΅μ œν•œ ν›„ λ‚¨λŠ” μžλ³Έμ†μ‹€μ€ μ°¨κΈ° κ³Όμ„Έμ—°λ„λ‘œ μ΄μ›”λœλ‹€.
{}
{}
pos-20920
1
positive
sentence_translation
9596
null
sentence
μžλ³Έμ†μ‹€μ— λŒ€ν•œ κ³΅μ œλŠ” μžλ³Έμ΄λ“μ˜ ν•œλ„μ—μ„œ 이 λ€„μ§€λŠ”λ°, μˆœμžλ³Έμ†μ‹€μ΄ λ°œμƒν•œ 경우 3천 λ‹¬λŸ¬λ₯Ό ν•œλ„λ‘œ ν•΄λ‹Ή μˆœμžλ³Έμ†μ‹€μ„ μΌλ°˜μ†Œλ“ μ—μ„œ κ³΅μ œν•œ ν›„ λ‚¨λŠ” μžλ³Έμ†μ‹€μ€ μ°¨κΈ° κ³Όμ„Έμ—°λ„λ‘œ μ΄μ›”λœλ‹€.
9596
null
translation
Deductions for capital losses are made within the limits of capital gains, and in the case of a net capital loss, the capital loss remaining after deducting that net capital loss from general income is carried over to the next tax year with a limit of USD 3,000.
{}
{}
pos-20921
1
positive
translation_chunk_internal
9596
0
translation_chunk
Deductions for capital losses are made within the limits of capital gains, and in the case of a net capital loss, the capital loss
9596
1
translation_chunk
remaining after deducting that net capital loss from general income is carried over to the next tax year with a limit of USD 3,000.
{}
{}
pos-20922
1
positive
sentence_chunk_internal
9597
0
sentence_chunk
μžλ³Έμžμ‚°μ€ 법정 μ œμ™Έμžμ‚°μ„ λ°°μ œν•œ λ‚˜λ¨Έμ§€ λ‚©μ„Έμžμ˜ μ†Œμœ μž¬μ‚°μœΌλ‘œ κ΄‘λ²”μœ„ν•˜κ²Œ μ •μ˜ν•˜κ³ , 주택, 가ꡬ,
9597
1
sentence_chunk
λΉ„μ‚¬μ—…μš© μ°¨λŸ‰ λ“±μ˜ β€˜κ°œμΈμš©λ„μžμ‚°β€™κ³Ό 주식, μ±„κΆŒ, 투자λͺ©μ  뢀동산 λ“±μ˜ β€˜νˆ¬μžμžμ‚°β€™μœΌλ‘œ κ΅¬λΆ„ν•œλ‹€.
{}
{}
pos-20923
1
positive
sentence_translation
9597
null
sentence
μžλ³Έμžμ‚°μ€ 법정 μ œμ™Έμžμ‚°μ„ λ°°μ œν•œ λ‚˜λ¨Έμ§€ λ‚©μ„Έμžμ˜ μ†Œμœ μž¬μ‚°μœΌλ‘œ κ΄‘λ²”μœ„ν•˜κ²Œ μ •μ˜ν•˜κ³ , 주택, 가ꡬ, λΉ„μ‚¬μ—…μš© μ°¨λŸ‰ λ“±μ˜ β€˜κ°œμΈμš©λ„μžμ‚°β€™κ³Ό 주식, μ±„κΆŒ, 투자λͺ©μ  뢀동산 λ“±μ˜ β€˜νˆ¬μžμžμ‚°β€™μœΌλ‘œ κ΅¬λΆ„ν•œλ‹€.
9597
null
translation
Capital assets are broadly defined as property owned by taxpayers after excluding legally excluded assets and are divided into "personal assets," such as housing, furniture, and non-business vehicles, and "investment assets" such as stocks, bonds, and real estate for investment purposes.
{}
{}
pos-20924
1
positive
translation_chunk_internal
9597
0
translation_chunk
Capital assets are broadly defined as property owned by taxpayers after excluding legally excluded assets and are divided into "personal assets,"
9597
1
translation_chunk
such as housing, furniture, and non-business vehicles, and "investment assets" such as stocks, bonds, and real estate for investment purposes.
{}
{}
pos-20925
1
positive
sentence_translation
9598
null
sentence
μ•žμ„œ λ§ν•œ <사 λ‘€>의 A-B μ¦μ—¬μ—μ„œλŠ” 보좩적 ν‰κ°€λ°©λ²•μ˜ μ΅œλŒ€μ£Όμ£Ό 할증이 이루어진닀.
9598
null
translation
In the aforementioned donation of A-B in the Example, the largest shareholder premium of the supplementary evaluation method is made.
{}
{}
pos-20926
1
positive
sentence_translation
9599
null
sentence
특히 순자 μ‚°κ°€μΉ˜λŠ” 기업을 μ²­μ‚°ν•˜μ˜€μ„ 경우의 κ°€μΉ˜μ΄λ―€λ‘œ, 경영ꢌ 프리미엄을 λ°˜μ˜ν•˜κΈ° μœ„ν•œ μ΅œλŒ€μ£Όμ£Ό ν• μ¦ν‰κ°€μ˜ 적용 λŒ€μƒμœΌλ‘œ 보기 μ–΄λ ΅λ‹€.
9599
null
translation
In particular, the net asset value is the value in the case where the company is liquidated, and thus, it is difficult to deem the subject of premium evaluation for the largest shareholder to reflect the management right premium.
{}
{}
pos-20927
1
positive
translation_chunk_internal
9599
0
translation_chunk
In particular, the net asset value is the value in the case where the company is liquidated, and thus, it is difficult
9599
1
translation_chunk
to deem the subject of premium evaluation for the largest shareholder to reflect the management right premium.
{}
{}
pos-20928
1
positive
sentence_translation
9600
null
sentence
ν•΄μ™Έ 비상μž₯μ£Όμ‹μ˜ κ²½μš°μ—λŠ” 보좩적 ν‰κ°€λ°©λ²•μ˜ μ€€μš©μ΄ μ μ ˆν•˜μ§€ μ•Šλ”λΌλ„, 3μˆœμœ„ 감정평 κ°€κ°€ ν—ˆμš©λ˜μ§€ μ•ŠλŠ”λ‹€.
9600
null
translation
In the case of overseas unlisted stocks, a third-order appraisal is not allowed, even if it is not appropriate to apply mutatis mutandis the supplementary evaluation method.
{}
{}
pos-20929
1
positive
translation_chunk_internal
9600
0
translation_chunk
In the case of overseas unlisted stocks, a third-order appraisal is not allowed, even
9600
1
translation_chunk
if it is not appropriate to apply mutatis mutandis the supplementary evaluation method.
{}
{}
pos-20930
1
positive
sentence_chunk_internal
9601
0
sentence_chunk
μ΄μ–΄μ„œ 2008λ…„ κΈ€λ‘œλ²Œ κΈˆμœ΅μœ„κΈ° 이후 투기적 ꡭ제자본의 이동 규제 및 νŒŒμƒμƒν’ˆ μ‹œμž₯의
9601
1
sentence_chunk
νˆ¬μžκ³Όμ—΄ν˜„μƒ μ–΅μ œλ₯Ό μœ„ν•΄ νŒŒμƒμƒν’ˆ κ±°λž˜μ„Έλ₯Ό λΆ€κ³Όν•˜λ €λŠ” λ…Όμ˜κ°€ 이뀄지기 μ‹œ μž‘ν•˜μ˜€λ‹€.
{}
{}
pos-20931
1
positive
sentence_translation
9601
null
sentence
μ΄μ–΄μ„œ 2008λ…„ κΈ€λ‘œλ²Œ κΈˆμœ΅μœ„κΈ° 이후 투기적 ꡭ제자본의 이동 규제 및 νŒŒμƒμƒν’ˆ μ‹œμž₯의 νˆ¬μžκ³Όμ—΄ν˜„μƒ μ–΅μ œλ₯Ό μœ„ν•΄ νŒŒμƒμƒν’ˆ κ±°λž˜μ„Έλ₯Ό λΆ€κ³Όν•˜λ €λŠ” λ…Όμ˜κ°€ 이뀄지기 μ‹œ μž‘ν•˜μ˜€λ‹€.
9601
null
translation
Subsequently, after the 2008 global financial crisis, discussions began to take place to impose a derivatives transaction tax to regulate the movement of speculative international capital and curb the overheating of investment in the derivatives market.
{}
{}
pos-20932
1
positive
translation_chunk_internal
9601
0
translation_chunk
Subsequently, after the 2008 global financial crisis, discussions began to take place to impose a derivatives transaction tax
9601
1
translation_chunk
to regulate the movement of speculative international capital and curb the overheating of investment in the derivatives market.
{}
{}
pos-20933
1
positive
sentence_chunk_internal
9602
0
sentence_chunk
νŒŒμƒμƒν’ˆμ— λŒ€ν•œ κ³Όμ„Έ λ…Όμ˜ μš°λ¦¬λ‚˜λΌλŠ” 2004년에 νŒŒμƒμƒν’ˆκ±°λž˜λ₯Ό ν†΅ν•œ μžλ³Έμ΄λ“μ„ κΈ°νƒ€μ†Œλ“μœΌλ‘œ
9602
1
sentence_chunk
λΆ„λ₯˜ν•˜μ—¬ 10%의 μ„Έμœ¨λ‘œ κ³Όμ„Έν•˜λŠ” μ„Έλ²•κ°œμ •μ•ˆμ„ κ΅­νšŒμ— μ œμΆœν•˜μ˜€μœΌλ‚˜, λ„μž…λ˜μ§€ μ•Šμ•˜λ‹€.
{}
{}
pos-20934
1
positive
sentence_translation
9602
null
sentence
νŒŒμƒμƒν’ˆμ— λŒ€ν•œ κ³Όμ„Έ λ…Όμ˜ μš°λ¦¬λ‚˜λΌλŠ” 2004년에 νŒŒμƒμƒν’ˆκ±°λž˜λ₯Ό ν†΅ν•œ μžλ³Έμ΄λ“μ„ κΈ°νƒ€μ†Œλ“μœΌλ‘œ λΆ„λ₯˜ν•˜μ—¬ 10%의 μ„Έμœ¨λ‘œ κ³Όμ„Έν•˜λŠ” μ„Έλ²•κ°œμ •μ•ˆμ„ κ΅­νšŒμ— μ œμΆœν•˜μ˜€μœΌλ‚˜, λ„μž…λ˜μ§€ μ•Šμ•˜λ‹€.
9602
null
translation
Discussion on Taxation on Derivatives: In 2004, a tax law amendment was submitted to the National Assembly to classify capital gains from derivatives transactions as other income and tax them at a 10% tax rate, but it was not introduced.
{}
{}
pos-20935
1
positive
translation_chunk_internal
9602
0
translation_chunk
Discussion on Taxation on Derivatives: In 2004, a tax law amendment was submitted to the National Assembly to classify
9602
1
translation_chunk
capital gains from derivatives transactions as other income and tax them at a 10% tax rate, but it was not introduced.
{}
{}
pos-20936
1
positive
sentence_chunk_internal
9603
0
sentence_chunk
ν˜„μž¬ ν•œκ΅­μ˜ λŒ€ν‘œμ μΈ νŒŒμƒκ²°ν•©μ¦κΆŒμ€ μ£Όμ‹μ›Œ 런트증ꢌ, μ£Όκ°€μ§€μˆ˜μ— μ—°κ³„λœ 주가연계증 ꢌ,
9603
1
sentence_chunk
이외에 이자율, ν™˜μœ¨, μƒν’ˆ 및 μ‹ μš© λ“± κ³Ό μ—°κ³„λœ 기타 νŒŒμƒκ²°ν•©μ¦κΆŒ 등이 있 λ‹€.
{}
{}
pos-20937
1
positive
sentence_translation
9603
null
sentence
ν˜„μž¬ ν•œκ΅­μ˜ λŒ€ν‘œμ μΈ νŒŒμƒκ²°ν•©μ¦κΆŒμ€ μ£Όμ‹μ›Œ 런트증ꢌ, μ£Όκ°€μ§€μˆ˜μ— μ—°κ³„λœ 주가연계증 ꢌ, 이외에 이자율, ν™˜μœ¨, μƒν’ˆ 및 μ‹ μš© λ“± κ³Ό μ—°κ³„λœ 기타 νŒŒμƒκ²°ν•©μ¦κΆŒ 등이 있 λ‹€.
9603
null
translation
Currently, Korea's leading derivatives-linked securities include Equity-Linked Warrant (ELW), Equity-Linked Securities (ELS) linked to stock indexes, Derivatives-Linked Securities (DLS) linked to such as an interest rate, a currency exchange rate, a commodity, and credit.
{}
{}
pos-20938
1
positive
translation_chunk_internal
9603
0
translation_chunk
Currently, Korea's leading derivatives-linked securities include Equity-Linked Warrant (ELW), Equity-Linked Securities (ELS) linked to
9603
1
translation_chunk
stock indexes, Derivatives-Linked Securities (DLS) linked to such as an interest rate, a currency exchange rate, a commodity, and credit.
{}
{}
pos-20939
1
positive
sentence_translation
9604
null
sentence
μ•žμ„œ λ³΄μ•˜λ“―μ΄ ν•΄μ™Έ 비상μž₯주식에 보좩적 평가방법을 μ€€μš©ν•  λ•Œμ—λŠ” μ—¬λŸ¬ κ°€ μ§€ 어렀움이 λ”°λ₯Έλ‹€.
9604
null
translation
As seen earlier, there are various difficulties, in the case of applying the supplementary evaluation method to overseas unlisted stocks.
{}
{}
pos-20940
1
positive
sentence_translation
9605
null
sentence
μ—¬λŸ¬ κ°€μ§€ μ‹œκ°€ κ°€μš΄λ° 특히 μ‹€λ¬΄μ—μ„œ μ€‘μš”ν•œ 것은 μ™Έκ΅­μ •λΆ€ 평가가앑일 λ“―μ‹Άλ‹€.
9605
null
translation
Among the various market values, what is particularly important in practice seems to be the evaluation value of a foreign government.
{}
{}
pos-20941
1
positive
sentence_chunk_internal
9606
0
sentence_chunk
ν•΄μ™Έ 비상μž₯주식에 λŒ€ν•œ 3μˆœμœ„ κ°μ •ν‰κ°€μ˜ ν—ˆμš© ꡭ외증여ο½₯ꡭ외양도ο½₯κ΅­μ™ΈκΈˆμœ΅νˆ¬μž 쑰항은 ν•΄μ™Έ 비상μž₯μ£Όμ‹μ˜
9606
1
sentence_chunk
μ‹œκ°€κ°€ ν™•μΈλ˜μ§€ μ•Šμ„ 경우 3μˆœμœ„λ‘œμ„œμ˜ 감정평가λ₯Ό λ°°μ œν•œ 채 였직 보좩적 ν‰κ°€λ°©λ²•λ§Œ μ€€μš©ν•œλ‹€.
{}
{}
pos-20942
1
positive
sentence_translation
9606
null
sentence
ν•΄μ™Έ 비상μž₯주식에 λŒ€ν•œ 3μˆœμœ„ κ°μ •ν‰κ°€μ˜ ν—ˆμš© ꡭ외증여ο½₯ꡭ외양도ο½₯κ΅­μ™ΈκΈˆμœ΅νˆ¬μž 쑰항은 ν•΄μ™Έ 비상μž₯μ£Όμ‹μ˜ μ‹œκ°€κ°€ ν™•μΈλ˜μ§€ μ•Šμ„ 경우 3μˆœμœ„λ‘œμ„œμ˜ 감정평가λ₯Ό λ°°μ œν•œ 채 였직 보좩적 ν‰κ°€λ°©λ²•λ§Œ μ€€μš©ν•œλ‹€.
9606
null
translation
Permission for third-priority appraisal of unlisted overseas stocks: The provisions of overseas donation, overseas transfer, and overseas financial investment shall apply mutatis mutandis only to the supplementary valuation method, excluding appraisal as the third priority, in the case where the market value of unliste...
{}
{}
pos-20943
1
positive
translation_chunk_internal
9606
0
translation_chunk
Permission for third-priority appraisal of unlisted overseas stocks: The provisions of overseas donation, overseas
9606
1
translation_chunk
transfer, and overseas financial investment shall apply mutatis mutandis only to the supplementary valuation method, excluding
{}
{}
pos-20944
1
positive
translation_chunk_internal
9606
0
translation_chunk
Permission for third-priority appraisal of unlisted overseas stocks: The provisions of overseas donation, overseas
9606
2
translation_chunk
appraisal as the third priority, in the case where the market value of unlisted overseas stocks is not confirmed.
{}
{}
pos-20945
1
positive
translation_chunk_internal
9606
1
translation_chunk
transfer, and overseas financial investment shall apply mutatis mutandis only to the supplementary valuation method, excluding
9606
2
translation_chunk
appraisal as the third priority, in the case where the market value of unlisted overseas stocks is not confirmed.
{}
{}
pos-20946
1
positive
sentence_translation
9607
null
sentence
청ꡬ인은 μš΄ν•­ 직 전에 μž‘μ„±λœ κ°œλ³„λΆ€ν’ˆμ˜ 솑μž₯κ³Ό ν•΄μ™Έμˆ˜λ¦¬ μ‚¬μ΄μ˜ 관련성을 증λͺ…ν•˜μ§€ λͺ»ν•˜κ³  μžˆλ‹€.
9607
null
translation
The claimant has not demonstrated the relationship between invoices for individual parts prepared immediately before operation and overseas repairs.
{}
{}
pos-20947
1
positive
sentence_chunk_internal
9608
0
sentence_chunk
μΆœν•­ 6κ°œμ›” 이내 손상 관세법 제1466μ‘° (d)항에 따라 정식 μŠΉλ¬΄μ›μ΄
9608
1
sentence_chunk
λ―Έκ΅­μ‚° λΆ€ν’ˆμœΌλ‘œ ν•΄μ™Έμ—μ„œ 선박을 직접 μˆ˜λ¦¬ν•˜λ©΄ κ΄€μ„Έλ₯Ό λ©΄μ œλ°›μ„ 수 μžˆλ‹€.
{}
{}
pos-20948
1
positive
sentence_translation
9608
null
sentence
μΆœν•­ 6κ°œμ›” 이내 손상 관세법 제1466μ‘° (d)항에 따라 정식 μŠΉλ¬΄μ›μ΄ λ―Έκ΅­μ‚° λΆ€ν’ˆμœΌλ‘œ ν•΄μ™Έμ—μ„œ 선박을 직접 μˆ˜λ¦¬ν•˜λ©΄ κ΄€μ„Έλ₯Ό λ©΄μ œλ°›μ„ 수 μžˆλ‹€.
9608
null
translation
Damages within six months of departure: In accordance with Article 1466 (d) of the Customs Act, in the case where an official crew directly repairs a ship overseas using parts made in the United States, customs duties may be exempted.
{}
{}
pos-20949
1
positive
translation_chunk_internal
9608
0
translation_chunk
Damages within six months of departure: In accordance with Article 1466 (d) of the Customs Act, in the case where an
9608
1
translation_chunk
official crew directly repairs a ship overseas using parts made in the United States, customs duties may be exempted.
{}
{}
pos-20950
1
positive
sentence_translation
9609
null
sentence
특히 관세법 제8103쑰에 λ”°λ₯΄λ©΄ λ―Έκ΅­ μ‹œλ―Όλ§Œμ΄ λ―Έκ΅­ μ„ λ°•μ˜ 정식 직원이 될 수 μžˆλ‹€.
9609
null
translation
In particular, according to Article 8103 of the Customs Act, only US citizens are eligible to be full-time employees of US ships.
{}
{}
pos-20951
1
positive
sentence_translation
9610
null
sentence
μ†Œλ“μ„Έλ²•μ— λ”°λ₯Έ κ³Όμ„ΈκΈ°κ°„ λ˜λŠ” 법인세법에 λ”°λ₯Έ 사업연도 μ’…λ£ŒμΌμ΄ μ†ν•˜λŠ” λ‹¬μ˜ 말 일뢀터 6κ°œμ›” 이내에 μ œμΆœν•˜μ—¬μ•Ό ν•œλ‹€.
9610
null
translation
The submission must be made within six months from the end of the month in which the taxable period falls under the Income Tax Act or the end of the business year falls under the Corporate Tax Act.
{}
{}
pos-20952
1
positive
translation_chunk_internal
9610
0
translation_chunk
The submission must be made within six months from the end of the month in which the taxable period
9610
1
translation_chunk
falls under the Income Tax Act or the end of the business year falls under the Corporate Tax Act.
{}
{}
pos-20953
1
positive
sentence_translation
9611
null
sentence
이 경우 μ™Έν™”μ˜ μ›ν™”ν™˜μ‚°μ€ μ™Έν™”λ₯Ό μˆ˜λ Ήν•˜κ±°λ‚˜ μ§€κΈ‰ν•œ λ‚ μ˜ μ™Έκ΅­ν™˜κ±°λž˜λ²•μ— λ”°λ₯Έ κΈ°μ€€ν™˜μœ¨ λ˜λŠ” μž¬μ •ν™˜μœ¨μ„ μ μš©ν•˜μ—¬ κ³„μ‚°ν•œλ‹€.
9611
null
translation
In such cases, the conversion of foreign currency into Korean currency is calculated based on the standard exchange rate or fiscal exchange rate according to the Foreign Exchange Transactions Act on the date of receiving or paying the foreign currency.
{}
{}
pos-20954
1
positive
translation_chunk_internal
9611
0
translation_chunk
In such cases, the conversion of foreign currency into Korean currency is calculated based on the standard exchange rate or
9611
1
translation_chunk
fiscal exchange rate according to the Foreign Exchange Transactions Act on the date of receiving or paying the foreign currency.
{}
{}
pos-20955
1
positive
sentence_translation
9612
null
sentence
ν•΄μ™Έν˜„μ§€λ²•μΈλͺ…μ„Έμ„œλ“±μ˜ μ œμΆœκΈ°ν•œμ˜ λ‹€μŒλ‚ λΆ€ν„° 2년이 μ§€λ‚œ κ²½μš°μ—λŠ” 보완 μš”κ΅¬ 등을 ν•  수 μ—†λ‹€.
9612
null
translation
No request for supplementation, etc. can be made if two years have passed from the day following the deadline for submission of the statement of overseas subsidiaries, etc.
{}
{}
pos-20956
1
positive
translation_chunk_internal
9612
0
translation_chunk
No request for supplementation, etc. can be made if two years have passed from the day
9612
1
translation_chunk
following the deadline for submission of the statement of overseas subsidiaries, etc.
{}
{}
pos-20957
1
positive
sentence_chunk_internal
9613
0
sentence_chunk
μ„ λ¬Όκ±°λž˜λŠ” 선도거 λž˜μ™€ 달리 맀일의 가격변동에 따라 λ°œμƒν•˜λŠ” 손읡을 κΈ°λ‘ν•˜κ³ , μ„ λ¬Όκ±°λž˜μžλ“€μ€ 일일
9613
1
sentence_chunk
정산을 톡해 만기 μ „ μ–Έμ œλΌλ„ λ°˜λŒ€κ±°λž˜λ₯Ό 톡해 손읡을 μ‹€ν˜„ν•¨μœΌλ‘œμ¨ μ†μ‰½κ²Œ 거래λ₯Ό μ²­μ‚°ν•  수 μžˆλ‹€.
{}
{}
pos-20958
1
positive
sentence_translation
9613
null
sentence
μ„ λ¬Όκ±°λž˜λŠ” 선도거 λž˜μ™€ 달리 맀일의 가격변동에 따라 λ°œμƒν•˜λŠ” 손읡을 κΈ°λ‘ν•˜κ³ , μ„ λ¬Όκ±°λž˜μžλ“€μ€ 일일 정산을 톡해 만기 μ „ μ–Έμ œλΌλ„ λ°˜λŒ€κ±°λž˜λ₯Ό 톡해 손읡을 μ‹€ν˜„ν•¨μœΌλ‘œμ¨ μ†μ‰½κ²Œ 거래λ₯Ό μ²­μ‚°ν•  수 μžˆλ‹€.
9613
null
translation
Unlike spot transactions, futures trading involves recording profits and losses that occur due to daily price fluctuations, and futures traders can easily settle their trades by realizing profits and losses through counter transactions at any time before maturity through daily settlement.
{}
{}
pos-20959
1
positive
translation_chunk_internal
9613
0
translation_chunk
Unlike spot transactions, futures trading involves recording profits and losses that occur due to daily price fluctuations, and futures traders
9613
1
translation_chunk
can easily settle their trades by realizing profits and losses through counter transactions at any time before maturity through daily settlement.
{}
{}
pos-20960
1
positive
sentence_chunk_internal
9614
0
sentence_chunk
μ£Όκ°€μ§€ μˆ˜μ„ λ¬Όμ€ μ£Όκ°€μ§€μˆ˜λ₯Ό λŒ€μƒμœΌλ‘œ ν•œ 선물이며, 거래 μ‹œ μ•½μ •ν•œ μ£Όκ°€μ§€μˆ˜μ™€
9614
1
sentence_chunk
만기일의 μ£Ό κ°€μ§€μˆ˜ κ°„μ˜ 차이λ₯Ό ν˜„κΈˆμœΌλ‘œ μ •μ‚°ν•˜λŠ” λ°©μ‹μœΌλ‘œ κ±°λž˜ν•˜κ²Œ λœλ‹€.
{}
{}
pos-20961
1
positive
sentence_translation
9614
null
sentence
μ£Όκ°€μ§€ μˆ˜μ„ λ¬Όμ€ μ£Όκ°€μ§€μˆ˜λ₯Ό λŒ€μƒμœΌλ‘œ ν•œ 선물이며, 거래 μ‹œ μ•½μ •ν•œ μ£Όκ°€μ§€μˆ˜μ™€ 만기일의 μ£Ό κ°€μ§€μˆ˜ κ°„μ˜ 차이λ₯Ό ν˜„κΈˆμœΌλ‘œ μ •μ‚°ν•˜λŠ” λ°©μ‹μœΌλ‘œ κ±°λž˜ν•˜κ²Œ λœλ‹€.
9614
null
translation
Stock index futures are futures contracts based on stock indices, and they are traded by settling the difference between the agreed stock index at the time of the transaction and the stock index at the expiration date in cash.
{}
{}
pos-20962
1
positive
translation_chunk_internal
9614
0
translation_chunk
Stock index futures are futures contracts based on stock indices, and they are traded by settling the difference
9614
1
translation_chunk
between the agreed stock index at the time of the transaction and the stock index at the expiration date in cash.
{}
{}
pos-20963
1
positive
sentence_translation
9615
null
sentence
μ£Όκ°€μ§€μˆ˜μ˜΅μ…˜μ€ μ˜΅μ…˜κ±°λž˜ μ‹œ μ˜΅μ…˜μ˜ λ§€λ„μžλŠ” λ§€μˆ˜μžμ—κ²Œ μ˜΅μ…˜μ„ 제 κ³΅ν•˜κ³  λ§€μˆ˜μžλŠ” κ·Έ λŒ€κ°€λ‘œ 프리미엄을 μ§€κΈ‰ν•œλ‹€.
9615
null
translation
When trading options, the option seller provides the option to the buyer, and the buyer pays a premium in exchange.
{}
{}
pos-20964
1
positive
sentence_translation
9616
null
sentence
ꡭ제금육과 κ΅­μ œμ‚¬λ²•
9616
null
translation
International Finance and Private International Law
{}
{}
pos-20965
1
positive
sentence_translation
9617
null
sentence
κ΅­μ œκΈˆμœ΅λ²•μ˜ ν˜„μƒκ³Ό 과제: μ—°μž¬λ₯Ό μ‹œμž‘ν•˜λ©°
9617
null
translation
Phenomena and challenges of international financial law: Beginning the series
{}
{}
pos-20966
1
positive
sentence_translation
9618
null
sentence
κ΅­μ œμ¦κΆŒκ±°λž˜μ™€ κ΄€λ ¨ν•œ μžλ³Έμ‹œμž₯λ²•μ˜ μ—­μ™Έμ μš©: μ™Έκ΅­ νˆ¬μžλ§€λ§€μ—…μž 및 μ™Έκ΅­ νˆ¬μžμ€‘κ°œ
9618
null
translation
Extraterritorial application of the Capital Markets Act in relation to international securities transactions: foreign investment traders and foreign investment brokerages
{}
{}
pos-20967
1
positive
translation_chunk_internal
9618
0
translation_chunk
Extraterritorial application of the Capital Markets Act in relation to international
9618
1
translation_chunk
securities transactions: foreign investment traders and foreign investment brokerages
{}
{}
pos-20968
1
positive
sentence_translation
9619
null
sentence
μƒˆλ‘œμš΄ κ΅­μ œκΈˆμœ΅μ§ˆμ„œμ™€ κ΅­μ œκΈˆμœ΅λ²•
9619
null
translation
New International Financial Order and International Financial Law
{}
{}
pos-20969
1
positive
sentence_translation
9620
null
sentence
주식관련 μž₯μ™ΈνŒŒμƒκ±°λž˜μ˜ 제반 λ¬Έμ œμ— κ΄€ν•œ 연ꡬ
9620
null
translation
Research on overall issues in stock-related over-the-counter derivatives transactions
{}
{}
pos-20970
1
positive
sentence_translation
9621
null
sentence
ν•΄μ™Έμž¬κ°„μ ‘νŽ€λ“œ κ΄€λ ¨ 법λ₯ μŸμ 
9621
null
translation
Legal issues related to overseas fund of funds
{}
{}
pos-20971
1
positive
sentence_translation
9622
null
sentence
μˆ˜λ¦¬μ™€ 달리 증착을 ν•˜λ €λ©΄ μˆ˜μΆœν•˜κΈ° 이전에 세관에 μ‹ κ³ ν•˜μ—¬ ν—ˆκ°€ λ₯Ό λ°›μ•„μ•Ό ν•œλ‹€.
9622
null
translation
Unlike repairs, deposition must be reported to customs for permission before export.
{}
{}
pos-20972
1
positive
sentence_translation
9623
null
sentence
μ‘κΈ‰μˆ˜λ¦¬λŠ” μ•ˆμ „ν•œ κ·€ν™˜μ„ 보μž₯ν•˜κΈ° μœ„ν•œ ν•„μš”ν•œ μˆ˜λ¦¬λ‘œμ„œ 페 μΈνŒ…μ€ 이에 ν•΄λ‹Ήν•˜μ§€ μ•ŠλŠ”λ‹€.
9623
null
translation
Emergency repairs are necessary repairs to ensure a safe return, and painting does not fall under this category.
{}
{}
pos-20973
1
positive
sentence_translation
9624
null
sentence
ν˜„μ‹€μ μœΌλ‘œ μΊλ‚˜λ‹€μ—μ„œ μ„€λΉ„λ₯Ό 증착할 수 μ—†μ–΄μ•Ό 곡정가앑에 λŒ€ν•΄μ„œλ§Œ κ΄€μ„Έκ°€ μ μš©λœλ‹€.
9624
null
translation
Tariffs are applied only to the fair value when facilities cannot be practically deposited in Canada.
{}
{}
pos-20974
1
positive
sentence_translation
9625
null
sentence
손싀에 λŒ€ν•œ μ΄μ›”κ³΅μ œκ°€ λ˜μ§€ μ•ŠλŠ” κ²½μš°μ—λŠ” 전체 투자기 간에 손싀이 λ°œμƒν–ˆμŒμ—λ„ κ³Όμ„Έλ˜λŠ” λ¬Έμ œκ°€ λ°œμƒν•  것이닀.
9625
null
translation
In the case where the carry-over deduction for loss is not provided, there will be a problem that tax will be imposed, notwithstanding a loss has occurred over the entire investment period.
{}
{}
pos-20975
1
positive
translation_chunk_internal
9625
0
translation_chunk
In the case where the carry-over deduction for loss is not provided, there will be a problem
9625
1
translation_chunk
that tax will be imposed, notwithstanding a loss has occurred over the entire investment period.
{}
{}
pos-20976
1
positive
sentence_chunk_internal
9626
0
sentence_chunk
νˆ¬μžκΈ°κ°„μ— 걸친 손읡을 ν†΅μ‚°ν•˜μ—¬ κ³Όμ„Έ, 즉 νŒŒμƒμƒν’ˆμ—μ„œ 손싀이 λ°œμƒν•œ κ²½ 우 λͺ‡ λ…„κ°„ μ΄μ›”ν•˜μ—¬
9626
1
sentence_chunk
ν–₯ν›„ μ΄μ΅μ—μ„œ κ³΅μ œν•˜μ§€ μ•ŠλŠ” 경우 전체 νˆ¬μžκΈ°κ°„ μ°¨μ›μ—μ„œμ˜ κ³Όμ„Έν˜•ν‰μ˜ λ¬Έμ œκ°€ λ°œμƒν•  것이닀.
{}
{}
pos-20977
1
positive
sentence_translation
9626
null
sentence
νˆ¬μžκΈ°κ°„μ— 걸친 손읡을 ν†΅μ‚°ν•˜μ—¬ κ³Όμ„Έ, 즉 νŒŒμƒμƒν’ˆμ—μ„œ 손싀이 λ°œμƒν•œ κ²½ 우 λͺ‡ λ…„κ°„ μ΄μ›”ν•˜μ—¬ ν–₯ν›„ μ΄μ΅μ—μ„œ κ³΅μ œν•˜μ§€ μ•ŠλŠ” 경우 전체 νˆ¬μžκΈ°κ°„ μ°¨μ›μ—μ„œμ˜ κ³Όμ„Έν˜•ν‰μ˜ λ¬Έμ œκ°€ λ°œμƒν•  것이닀.
9626
null
translation
If the profits and losses over the investment period are summed up and taxed, that is, if the losses from derivatives are incurred, they are carried forward for several years and are not deducted from future profits, the problem of taxation equity in the entire investment period will arise.
{}
{}
pos-20978
1
positive
translation_chunk_internal
9626
0
translation_chunk
If the profits and losses over the investment period are summed up and taxed, that is, if the losses from derivatives are incurred, they are carried
9626
1
translation_chunk
forward for several years and are not deducted from future profits, the problem of taxation equity in the entire investment period will arise.
{}
{}
pos-20979
1
positive
sentence_translation
9627
null
sentence
νŒŒμƒμƒν’ˆ λ“± κΈˆμœ΅μƒν’ˆ 투자자 μž…μž₯μ—μ„œλŠ” ν•œ ν•΄μ˜ 손읡도 μ€‘μš”ν•˜μ§€λ§Œ, νˆ¬μžκΈ°κ°„ 전체에 걸친 손읡이 νˆ¬μžμ˜μ‚¬κ²°μ •μ— μ€‘μš”ν•œ 역할을 ν•  것이닀.
9627
null
translation
For investors who invest in financial products such as derivatives, profits and losses for the year are important, but profits and losses over the entire investment period will play an important role in making investment decisions.
{}
{}
pos-20980
1
positive
translation_chunk_internal
9627
0
translation_chunk
For investors who invest in financial products such as derivatives, profits and losses for the year are important,
9627
1
translation_chunk
but profits and losses over the entire investment period will play an important role in making investment decisions.
{}
{}
pos-20981
1
positive
sentence_translation
9628
null
sentence
쟁점 μ‚¬λ‘€μ—μ„œλŠ” μ„  박을 κ²€μ‚¬ν•˜λ©΄μ„œ λΆ€μ‹μ΄λ‚˜ 기포 여뢀와 상관없이 도μž₯을 ν•˜μ˜€λ‹€.
9628
null
translation
In the case of a contentious situation, the ship was painted while inspecting for corrosion or bubbles, regardless of their presence.
{}
{}
pos-20982
1
positive
sentence_chunk_internal
9629
0
sentence_chunk
즉, Texaco νŒλ‘€λŠ” 단지 수리 여뢀와 상관없이 선박검사 λ•Œλ¬Έμ— 도크에 μ •λ°•ν–ˆλ‹€λŠ”
9629
1
sentence_chunk
μ‚¬μ‹€λ§Œ μ§€μ ν•œ 것이며 μ΄μ€‘μ˜ λͺ©μ μœΌλ‘œ μ§€μΆœν•œ λΉ„μš©μ— λŒ€ν•΄μ„œλŠ” κ²€ν† ν•˜μ§€ μ•Šμ•˜λ‹€.
{}
{}
pos-20983
1
positive
sentence_translation
9629
null
sentence
즉, Texaco νŒλ‘€λŠ” 단지 수리 여뢀와 상관없이 선박검사 λ•Œλ¬Έμ— 도크에 μ •λ°•ν–ˆλ‹€λŠ” μ‚¬μ‹€λ§Œ μ§€μ ν•œ 것이며 μ΄μ€‘μ˜ λͺ©μ μœΌλ‘œ μ§€μΆœν•œ λΉ„μš©μ— λŒ€ν•΄μ„œλŠ” κ²€ν† ν•˜μ§€ μ•Šμ•˜λ‹€.
9629
null
translation
In other words, the Texaco precedent merely noted the fact that the ship was docked for inspection purposes, regardless of whether repairs were made or not, without considering the expenses incurred for dual purposes.
{}
{}
pos-20984
1
positive
translation_chunk_internal
9629
0
translation_chunk
In other words, the Texaco precedent merely noted the fact that the ship was docked for inspection purposes,
9629
1
translation_chunk
regardless of whether repairs were made or not, without considering the expenses incurred for dual purposes.
{}
{}
pos-20985
1
positive
sentence_translation
9630
null
sentence
μ΄λ•Œ SAV의 평가가앑을 μš°λ¦¬λ‚˜λΌ μ„Έλ²•μ—μ„œ μ‹œκ°€λ‘œ μΈμ •ν•˜λ €λ©΄, β€˜κ³Όμ„Έ λͺ©μ μœΌλ‘œ 이 루어진 μ™Έκ΅­μ •λΆ€ ν‰κ°€κ°€μ•‘β€™μ΄λΌλŠ” 문ꡬ가 λ”μš± μ μ ˆν•˜λ‹€.
9630
null
translation
In this case, to recognize the evaluation value of the SAV as the market value in Korean taxation law, the phrase "the evaluation value of a foreign government based on taxation purposes" is more appropriate.
{}
{}
pos-20986
1
positive
translation_chunk_internal
9630
0
translation_chunk
In this case, to recognize the evaluation value of the SAV as the market value in Korean taxation law,
9630
1
translation_chunk
the phrase "the evaluation value of a foreign government based on taxation purposes" is more appropriate.
{}
{}
pos-20987
1
positive
sentence_translation
9631
null
sentence
이와 달리 상증세 μ‘°ν•­μ˜ 3μˆœμœ„λŠ” β€˜μ–‘λ„μ†Œλ“μ„Έο½₯상속세ο½₯ 증여세 λ“±μ˜ 뢀과’ λͺ©μ μœΌλ‘œ ν‰κ°€ν•œ 가앑이닀.
9631
null
translation
On the other hand, the third priority of the inheritance tax and gift tax provisions is the value evaluated for "imposing capital gains tax, inheritance tax, gift tax, etc."
{}
{}
pos-20988
1
positive
translation_chunk_internal
9631
0
translation_chunk
On the other hand, the third priority of the inheritance tax and gift tax provisions
9631
1
translation_chunk
is the value evaluated for "imposing capital gains tax, inheritance tax, gift tax, etc."
{}
{}
pos-20989
1
positive
sentence_translation
9632
null
sentence
κ³Όμ„Έλ˜μ§€ μ•Šλ˜ νŒŒμƒμƒν’ˆμ˜ μ†Œλ“κΈˆμ•‘ 계산방법은 νŒŒμƒμƒν’ˆμ˜ 성격과 μ’…λ₯˜μ— 따라 κ°œμ •μ•ˆλ³΄λ‹€λŠ” 포괄적인 κ³Όμ„Έλ°© 법을 κ·œμ •ν•˜λŠ” 것이 타당할 것이닀.
9632
null
translation
It would be appropriate to establish a comprehensive taxation method, based on the nature and type of derivatives, rather than an amendment, for calculating the income amount of previously untaxed derivatives.
{}
{}
pos-20990
1
positive
translation_chunk_internal
9632
0
translation_chunk
It would be appropriate to establish a comprehensive taxation method, based on the nature and type of
9632
1
translation_chunk
derivatives, rather than an amendment, for calculating the income amount of previously untaxed derivatives.
{}
{}
pos-20991
1
positive
sentence_translation
9633
null
sentence
κΈˆμœ΅νˆ¬μžμ†Œλ“ κ΄€λ ¨ κ°œμ •μ•ˆμ΄ μ˜ˆμ •λŒ€λ‘œ 2023λ…„λΆ€ν„° μ‹œν–‰λœλ‹€λ©΄, 기쑴의 νŒŒμƒμƒν’ˆ κ΄€λ ¨ λ¬Έμ œμ λ“€μ΄ λŒ€λΆ€λΆ„ 해결될 κ²ƒμœΌλ‘œ νŒλ‹¨λœλ‹€.
9633
null
translation
It is anticipated that if the amendment related to financial investment income is implemented as scheduled from 2023, the majority of the existing issues regarding derivatives will be resolved.
{}
{}
pos-20992
1
positive
translation_chunk_internal
9633
0
translation_chunk
It is anticipated that if the amendment related to financial investment income is implemented as
9633
1
translation_chunk
scheduled from 2023, the majority of the existing issues regarding derivatives will be resolved.
{}
{}
pos-20993
1
positive
sentence_chunk_internal
9634
0
sentence_chunk
결과적으둜 ꡭ제자본이 ν•œ λ‚˜λΌμ˜ κ±°μ‹œκ²½μ œμ§€ν‘œμ— μ˜ν•΄ 단기적이고 λ™μ‹œμ— μˆœκ°„μ μœΌλ‘œ λ°œμƒν•œλ‹€κ³  ν•˜
9634
1
sentence_chunk
λ©΄, 경제ꡬ쑰의 차이에 λ”°λ₯Έ ꡭ제자본의 μ°¨μ΄ν•œ μœ μž…μ€ μ „ 기간에 걸쳐 μž₯기적 으둜 λ°œμƒν•œλ‹€.
{}
{}
pos-20994
1
positive
sentence_translation
9634
null
sentence
결과적으둜 ꡭ제자본이 ν•œ λ‚˜λΌμ˜ κ±°μ‹œκ²½μ œμ§€ν‘œμ— μ˜ν•΄ 단기적이고 λ™μ‹œμ— μˆœκ°„μ μœΌλ‘œ λ°œμƒν•œλ‹€κ³  ν•˜ λ©΄, 경제ꡬ쑰의 차이에 λ”°λ₯Έ ꡭ제자본의 μ°¨μ΄ν•œ μœ μž…μ€ μ „ 기간에 걸쳐 μž₯기적 으둜 λ°œμƒν•œλ‹€.
9634
null
translation
As a result, if international capital occurs in the short term and momentarily at the same time by a country's macroeconomic indicators, the differential inflow of international capital due to differences in economic structure occurs in the long term over the entire period.
{}
{}
pos-20995
1
positive
translation_chunk_internal
9634
0
translation_chunk
As a result, if international capital occurs in the short term and momentarily at the same time by a country's macroeconomic indicators,
9634
1
translation_chunk
the differential inflow of international capital due to differences in economic structure occurs in the long term over the entire period.
{}
{}
pos-20996
1
positive
sentence_chunk_internal
9635
0
sentence_chunk
λ™μ•„μ‹œμ•„ ν†΅ν™”μœ„κΈ°μ— λŒ€ν•œ μ£Όμš”κ΅­μ˜ 차이 λŠ” κΈˆμœ΅κ΅¬μ‘°λ‚˜ κ±°μ‹œκ²½μ œμ˜ 취약함 이외도
9635
1
sentence_chunk
경제ꡬ쑰 의 차이 와 ꡭ제자본 의 μ—­ν•  및 λ„μž… κ³Όμ •μ˜ 차이에 λ”° 라 λ‹€λ₯΄κ²Œ λ‚˜νƒ€λ‚œλ‹€.
{}
{}
pos-20997
1
positive
sentence_translation
9635
null
sentence
λ™μ•„μ‹œμ•„ ν†΅ν™”μœ„κΈ°μ— λŒ€ν•œ μ£Όμš”κ΅­μ˜ 차이 λŠ” κΈˆμœ΅κ΅¬μ‘°λ‚˜ κ±°μ‹œκ²½μ œμ˜ 취약함 이외도 경제ꡬ쑰 의 차이 와 ꡭ제자본 의 μ—­ν•  및 λ„μž… κ³Όμ •μ˜ 차이에 λ”° 라 λ‹€λ₯΄κ²Œ λ‚˜νƒ€λ‚œλ‹€.
9635
null
translation
Differences in major countries in the East Asian monetary crisis vary depending on differences in economic structure and the role and introduction process of international capital, in addition to the weakness of the financial structure and macroeconomics.
{}
{}
pos-20998
1
positive
translation_chunk_internal
9635
0
translation_chunk
Differences in major countries in the East Asian monetary crisis vary depending on differences in economic structure and the role
9635
1
translation_chunk
and introduction process of international capital, in addition to the weakness of the financial structure and macroeconomics.
{}
{}
pos-20999
1
positive
sentence_translation
9636
null
sentence
이것은 ν•„μ—°μ μœΌλ‘œ λŒ€κΈ°μ—…μ˜ μ£Όκ°€μˆœμžμ‚°λΉ„μœ¨ 을 μ €ν‰κ°€μ‹œμΌœ λŒ€λŸ‰μ˜ κ΅­ μ œνˆ¬κΈ°μ„± μžκΈˆμ„ μ¦κΆŒλΆ€λ¬Έμ— μ§‘μ€‘μ μœΌλ‘œ μœ μž…μ‹œν‚¨ ν•˜λ‚˜μ˜ μš”μΈμ΄λ‹€.
9636
null
translation
This factor inevitably undervalued the Price-to-Book (P/B) Ratio of large corporations and intensively introduced large amounts of international speculative funds into the securities sector.
{}
{}