A bilateralist take on proof-theoretic semantics can be understood as demanding of a proof system to display not only rules giving the connectives' provability conditions but also their refutability conditions. On such a view, then, a system with two derivability relations is obtained, which can be quite naturally expressed in a proof system of natural deduction but which faces obstacles in a sequent calculus representation. Since in a sequent calculus there are two derivability relations inherent, one expressed by the sequent sign and one by the horizontal lines holding between sequents, in a truly bilateral calculus both need to be dualized. While dualizing the sequent sign is rather straightforwardly corresponding to dualizing the horizontal lines in natural deduction, dualizing the horizontal lines in sequent calculus, uncovers problems that, as will be argued in this paper, shed light on deeper conceptual issues concerning an imbalance between the notions of proof vs. refutation. The roots of this problem will be further analyzed and possible solutions on how to retain a bilaterally desired balance in our system are presented.
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