@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_ADMRUL2000000022226_0033_00
a skos:Concept ;
ldp:articleContent "제33조(법인세비용차감전순이익) 법인세비용차감전순이익(또는 손실)은 영업이익(또는 손실)에 영업외수익을 가산하고 영업외비용을 차감하여 산출한다."@ko ;
ldp:articleName "법인세비용차감전순이익"@ko ;
ldp:enforceDate "2014-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2000000022226_00000300000000000000 ;
dc:title "법인세비용차감전순이익"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_administrativeRule , ldr:articleType , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_ordinance .