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Reasoners or Translators? Contamination-aware Evaluation and Neuro-Symbolic Robustness in Tax Law

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Parisa Kordjamshidi, Samer Aslan, Madhavan Seshadri, Leslie Barrett, Enrico Santus

๐Ÿ’ก ๊ฐœ์š”

๋ณธ ์—ฐ๊ตฌ๋Š” ๋Œ€๊ทœ๋ชจ ์–ธ์–ด ๋ชจ๋ธ(LLM)์˜ ๋ฒ•๋ฅ  ์ถ”๋ก  ๋Šฅ๋ ฅ์— ๋Œ€ํ•œ ์˜๋ฌธ์„ ์ œ๊ธฐํ•˜๋ฉฐ, ์‹ค์ œ ์ถ”๋ก  ๋Šฅ๋ ฅ์ธ์ง€ ๋ฐ์ดํ„ฐ ์˜ค์—ผ์œผ๋กœ ์ธํ•œ ๊ฒฐ๊ณผ์ธ์ง€ ๊ทœ๋ช…ํ•˜๊ณ ์ž ํ•ฉ๋‹ˆ๋‹ค. ๋…ผ๋ฌธ์€ ์„ธ๋ฒ• ์ถ”๋ก  ์ ‘๊ทผ ๋ฐฉ์‹์„ ์ข…ํ•ฉ์ ์œผ๋กœ ํ‰๊ฐ€ํ•˜๊ณ  ์˜ค์—ผ ํƒ์ง€ ํ”„๋กœํ† ์ฝœ์„ ๊ตฌํ˜„ํ•˜์—ฌ LLM์˜ ์‹ ๋ขฐ์„ฑ์„ ๊ฒ€์ฆํ•ฉ๋‹ˆ๋‹ค. ํ‰๊ฐ€ ๊ฒฐ๊ณผ, ๋ฐ์ดํ„ฐ ์˜ค์—ผ์ด ์„ฑ๋Šฅ์„ ๋ถ€ํ’€๋ฆด ์ˆ˜ ์žˆ์Œ์„ ํ™•์ธํ•˜๊ณ , ์‹ ๊ฒฝ-๊ธฐํ˜ธ ๊ฒฐํ•ฉ(neuro-symbolic) ํ”„๋ ˆ์ž„์›Œํฌ๊ฐ€ ๋ฒ•๋ฅ  AI์— ๋” ์‹ ๋ขฐํ•  ์ˆ˜ ์žˆ๊ณ  ์ผ๋ฐ˜ํ™” ๊ฐ€๋Šฅํ•œ ๊ธฐ๋ฐ˜์„ ์ œ๊ณตํ•จ์„ ์ž…์ฆํ•ฉ๋‹ˆ๋‹ค.

๐Ÿ”‘ ์‹œ์‚ฌ์  ๋ฐ ํ•œ๊ณ„

โ€ข
LLM์˜ ๋ฒ•๋ฅ  ์ถ”๋ก  ์„ฑ๋Šฅ์€ ๋ฐ์ดํ„ฐ ์˜ค์—ผ์— ์˜ํ•ด ์ƒ๋‹นํ•œ ์˜ํ–ฅ์„ ๋ฐ›์„ ์ˆ˜ ์žˆ์œผ๋ฉฐ, ๋”ฐ๋ผ์„œ ์—„๊ฒฉํ•œ ํ‰๊ฐ€๊ฐ€ ํ•„์ˆ˜์ ์ž…๋‹ˆ๋‹ค.
โ€ข
๋ฒ•๋ฅ  ์ถ”๋ก ์€ ๋ณธ์งˆ์ ์œผ๋กœ ๊ตฌ์„ฑ์ (compositional)์ด๋ฉฐ, ์‹ ๊ฒฝ-๊ธฐํ˜ธ ๊ฒฐํ•ฉ ๋ฐฉ์‹์ด ๋ณต์žกํ•œ ๋ฒ•๊ทœ๋ฅผ ์ฒ˜๋ฆฌํ•˜๊ณ  ์ƒˆ๋กœ์šด ์ƒํ™ฉ์— ์ผ๋ฐ˜ํ™”ํ•˜๋Š” ๋ฐ ์žˆ์–ด ๋‹จ์ผ LLM๋ณด๋‹ค ๋” ์šฐ์ˆ˜ํ•ฉ๋‹ˆ๋‹ค.
โ€ข
ํ–ฅํ›„ ์—ฐ๊ตฌ์—์„œ๋Š” ๋‹ค์–‘ํ•œ ๋ฒ•๋ฅ  ๋ถ„์•ผ์— ๋Œ€ํ•œ ์‹ ๊ฒฝ-๊ธฐํ˜ธ ๊ฒฐํ•ฉ ๋ฐฉ์‹์˜ ์ผ๋ฐ˜ํ™” ๋Šฅ๋ ฅ๊ณผ ์‹ค์ œ ๋ฒ•๋ฅ  ์‹œ์Šคํ…œ์—์„œ์˜ ์ ์šฉ ๊ฐ€๋Šฅ์„ฑ์„ ๋”์šฑ ์‹ฌ๋„ ์žˆ๊ฒŒ ํƒ๊ตฌํ•ด์•ผ ํ•ฉ๋‹ˆ๋‹ค.
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