@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_0034_00
a skos:Concept ;
ldp:articleContent "제34조(법인세비용) ‘법인세비용’이란 법인세법에 따라 납부하여야 할 금액인 법인세와 이에 부가되는 세액을 말하며, 과거 회계연도와 관련된 법인세 추납액 또는 환급액도 포함한다."@ko ;
ldp:articleName "법인세비용"@ko ;
ldp:enforceDate "2014-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2000000022226_00000300000000000000 ;
dc:title "법인세비용"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_administrativeRule , ldr:articleType .