@prefix wgs:   <http://www.w3.org/2003/01/geo/wgs84_pos#> .
@prefix rdf:   <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix owl:   <http://www.w3.org/2002/07/owl#> .
@prefix gn:    <http://www.geonames.org/ontology#> .
@prefix xsd:   <http://www.w3.org/2001/XMLSchema#> .
@prefix rdfs:  <http://www.w3.org/2000/01/rdf-schema#> .

<http://lod.law.go.kr/resource/articleType_LSI204775_0032_00>
        a       <http://www.w3.org/2004/02/skos/core#Concept> ;
        <http://lod.law.go.kr/property/articleContent>
                "제32조(조세 면제) 위로금등에는 「조세특례제한법」에서 정하는 바에 따라 국세 및 지방세를 부과하지 아니한다.\n@ko" ;
        <http://lod.law.go.kr/property/articleName>
                "조세 면제"@ko ;
        <http://lod.law.go.kr/property/enforceDate>
                "2019-01-17"^^xsd:dateTime ;
        <http://purl.org/dc/elements/1.1/title>
                "LSI204775 조문 조항 0032조 00항"@ko ;
        <http://www.w3.org/2004/02/skos/core#broader>
                <http://lod.law.go.kr/resource/articleType> ;
        <http://www.w3.org/2004/02/skos/core#broaderTransitive>
                <http://lod.law.go.kr/resource/articleType> , <http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance> , <http://lod.law.go.kr/resource/koreanLegislationClassification_legislation> , <http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules> , <http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule> .