@prefix : . @prefix wgs: . @prefix owl: . @prefix gn: . @prefix xsd: . @prefix skos: . @prefix rdfs: . @prefix ldc: . @prefix rdf: . @prefix ldp: . @prefix ldr: . @prefix foaf: . @prefix dc: . ldr:aritlceType_ADMRUL2000000013774_0014_00 a skos:Concept ; ldp:articleContent "제14조(벌칙) 사무인계인수의 불이행,누락,허위작성 및 이행태만으로 국세행정의 집행에 지장을 초래한 경우에는 국세청 업무분야별 상벌규정에 따라 처벌한다."@ko ; ldp:articleName "벌칙"@ko ; ldp:enforceDate "2010-04-30"^^xsd:dateTime ; ldp:hasDivisionCategory ldr:divisionType_2000000013774_00000300000000000000 ; dc:title "벌칙"@ko ; skos:broader ldr:articleType ; skos:broaderTransitive ldr:koreanLegislationClassification_schoolPublicRules , ldr:articleType , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_legislation .