<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://lod.law.go.kr/property/articleContent> "제49조의2(환급가산금의 이자율) 법 제53조제8항에서 \"대통령령으로 정하는 이자율\"이란 「국세기본법 시행령」 제43조의3제2항 본문에 따른 기본이자율을 말한다.\n[본조신설 2020.5.19]"@ko .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_legislation> .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://purl.org/dc/elements/1.1/title> "LSI266803 조문 조항 0049조 02항"@ko .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://lod.law.go.kr/property/enforceDate> "2024-12-27"^^<http://www.w3.org/2001/XMLSchema#dateTime> .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/articleType> .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules> .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule> .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance> .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://lod.law.go.kr/property/articleName> "환급가산금의 이자율"@ko .
<http://lod.law.go.kr/resource/articleType_LSI266803_0049_02> <http://www.w3.org/2004/02/skos/core#broader> <http://lod.law.go.kr/resource/articleType> .