@prefix : . @prefix wgs: . @prefix owl: . @prefix gn: . @prefix xsd: . @prefix skos: . @prefix ldc: . @prefix rdfs: . @prefix rdf: . @prefix ldp: . @prefix ldr: . @prefix foaf: . @prefix dc: . ldr:aritlceType_ADMRUL2000000022226_0028_00 a skos:Concept ; ldp:articleContent "제28조(매출총이익) 매출총이익(또는 손실)은 매출액에서 매출원가를 차감하여 산출한다."@ko ; ldp:articleName "매출총이익"@ko ; ldp:enforceDate "2014-01-01"^^xsd:dateTime ; ldp:hasDivisionCategory ldr:divisionType_2000000022226_00000300000000000000 ; dc:title "매출총이익"@ko ; skos:broader ldr:articleType ; skos:broaderTransitive ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_administrativeRule , ldr:articleType , ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_schoolPublicRules .