将意大利税务判决书拆解为法律问题,自动提取结构化内容并防幻觉。
From Judgments to Issues: Structured Extraction of Legal Reasoning with Citation-Hallucination Control
- 基于IRAC框架与法律三段论,用大模型分解判决书为法律问题。
- 在50份专家标注判决上验证,引用提取准确率高且幻觉率显著降低。
- 适合法律数据挖掘、检索与推理研究者使用,可扩展至其他法域。
我们提出一个自动化流程,将约33万份意大利税务法院的一审和二审判决分解为独立法律问题,并针对每个问题生成基于IRAC框架与法律三段论的结构化XML表示。该流程以成本效益高的通用模型DeepSeek V3为核心,满足大规模文档处理需求。为应对大语言模型在法律引用上的不可靠性,系统集成了一种自动幻觉检测过滤器,将模型生成的引用与专用解析器Linkoln从文本中识别的引用(归一化为URN-NIR、ECLI、CELEX标准标识符)进行比对。我们在50份由两名税务法博士标注的判决上进行了验证,计算了标注者间一致性及大模型与专家在问题提取和引用上的一致性,并单独评估了幻觉过滤器效果。据我们所知,这是首个面向意大利税务法院判决、经专家验证且具备幻觉控制的逐问题结构化提取流程,为问题级检索、引用网络分析及大规模法律推理数据集构建提供了坚实起点。
原文摘要 · Abstract (English)
We present an automated pipeline that decomposes Italian tax-court judgments into individual legal issues and extracts, for each issue, a structured XML representation grounded in the IRAC framework and the legal syllogism. The pipeline targets a corpus of approximately $330{,}000$ first- and second-instance decisions of the Italian tax courts and is built around a capable yet cost-efficient general-purpose model (DeepSeek V3), a choice driven by the need to process several hundred thousand documents at a sustainable cost. To address the well-documented unreliability of large language models on legal citations, we couple the extraction step with an automatic hallucination-detection filter that compares the references produced by the model with those identified in the judgment text by a dedicated parser (Linkoln), normalised to standard identifiers (URN-NIR, ECLI, CELEX). We validate the pipeline on $50$ judgments annotated by two PhDs in tax law, computing inter-annotator agreement and LLM-vs-expert agreement on both issue extraction and legal citations, together with a stand-alone evaluation of the hallucination filter. To the best of our knowledge, this is the first issue-level, expert-validated structured extraction pipeline with hallucination control for Italian tax-court decisions, and it provides a concrete starting point for downstream applications such as issue-level retrieval, citation-network analysis, and the construction of large-scale datasets of legal reasoning.
Thank you to arXiv for use of its open access interoperability. PaperDance 不是 arXiv 官方产品;中文卡片由大模型生成,请以原文为准。