@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_ADMRUL2100000117540_0021_00
a skos:Concept ;
ldp:articleContent "제21조(선급법인세등의 평가) 적정하게 계상된 선급제세와 제세결정기관이 환급통보한 세액은 자산으로 인정하되 그 외의 제세는 부실자산으로 평가한다."@ko ;
ldp:articleName "선급법인세등의 평가"@ko ;
ldp:enforceDate "2018-03-13"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2100000117540_00000200000000000000 ;
dc:title "선급법인세등의 평가"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_legislation , ldr:articleType , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_administrativeRule .