<rdf:RDF
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:wgs="http://www.w3.org/2003/01/geo/wgs84_pos#"
    xmlns:ldc="http://lod.law.go.kr/Class/"
    xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
    xmlns:gn="http://www.geonames.org/ontology#"
    xmlns:ldr="http://lod.law.go.kr/resource/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:owl="http://www.w3.org/2002/07/owl#"
    xmlns:ldp="http://lod.law.go.kr/property/"
    xmlns:skos="http://www.w3.org/2004/02/skos/core#"
    xmlns="http://lod.law.go.kr/"
    xmlns:foaf="http://xmlns.com/foaf/0.1/"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#">
  <skos:Concept rdf:about="http://lod.law.go.kr/resource/aritlceType_ADMRUL2000000022226_0031_00">
    <dc:title xml:lang="ko">영업외수익</dc:title>
    <ldp:articleContent xml:lang="ko">제31조(영업외수익)   ① ‘영업외수익’이란 회사의 주된 영업활동이 아닌 활동에서 발생한 수익과 차익을 말한다. 
  ② 영업외수익에는 이자수익, 배당금수익(주식배당액은 제외한다), 임대료, 단기투자자산처분이익, 단기투자자산평가이익, 외환차익, 외화환산이익, 장기투자증권손상차손환입, 유형자산처분이익, 사채상환이익과 전기오류수정이익 등이 포함된다.</ldp:articleContent>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <ldp:hasDivisionCategory rdf:resource="http://lod.law.go.kr/resource/divisionType_2000000022226_00000300000000000000"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <ldp:enforceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2014-01-01</ldp:enforceDate>
    <ldp:articleName xml:lang="ko">영업외수익</ldp:articleName>
  </skos:Concept>
</rdf:RDF>