<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_0032_00">
    <ldp:enforceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2014-01-01</ldp:enforceDate>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <ldp:hasDivisionCategory rdf:resource="http://lod.law.go.kr/resource/divisionType_2000000022226_00000300000000000000"/>
    <dc:title xml:lang="ko">영업외비용</dc:title>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <ldp:articleName xml:lang="ko">영업외비용</ldp:articleName>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <ldp:articleContent xml:lang="ko">제32조(영업외비용)   ① ‘영업외비용’이란 회사의 주된 영업활동이 아닌 활동에서 발생한 비용과 차손을 말한다.
  ② 영업외비용에는 이자비용, 기타대손상각비, 단기투자자산처분손실, 단기투자자산평가손실, 재고자산감모손실(비정상적으로 발생한 부분에 한정한다), 외환차손, 외화환산손실, 기부금, 장기투자증권손상차손, 유형자산처분손실, 사채상환손실과 전기오류수정손실 등이 포함된다.</ldp:articleContent>
  </skos:Concept>
</rdf:RDF>