As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following text: Kočárník tvrdil, že příjmy byly loni poněkud podhodnoceny, že tato chyba je vysvětlitelná postupným zažíváním daňového systému a že mýlit se v příjmech směrem dolů je pro něj koneckonců příjemnější, než udělat chybu opačnou.
Position	Tokenization	UPOS	Head	Deprel
1	Kočárník	PROPN	2	nsubj
2	tvrdil	VERB	0	root
3	,	PUNCT	9	punct
4	že	SCONJ	9	mark
5	příjmy	NOUN	9	nsubj:pass
6	byly	AUX	9	aux:pass
7	loni	ADV	9	advmod
8	poněkud	ADV	9	advmod
9	podhodnoceny	ADJ	2	obj
10	,	PUNCT	15	punct
11	že	SCONJ	15	mark
12	tato	DET	13	det
13	chyba	NOUN	15	nsubj
14	je	AUX	15	cop
15	vysvětlitelná	ADJ	9	conj
16	postupným	ADJ	17	amod
17	zažíváním	NOUN	15	nmod
18	daňového	ADJ	19	amod
19	systému	NOUN	17	nmod
20	a	CCONJ	32	cc
21	že	SCONJ	32	mark
22	mýlit	VERB	32	csubj
23	se	PRON	22	expl:pv
24	v	ADP	25	case
25	příjmech	NOUN	22	obl
26	směrem	NOUN	22	obl
27	dolů	ADV	26	advmod
28	je	AUX	32	cop
29	pro	ADP	30	case
30	něj	PRON	32	obl
31	koneckonců	ADV	32	advmod
32	příjemnější	ADJ	9	conj
33	,	PUNCT	35	punct
34	než	SCONJ	35	mark
35	udělat	VERB	32	advcl
36	chybu	NOUN	35	obj
37	opačnou	ADJ	36	amod
38	.	PUNCT	2	punct