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    xmlns:wgs="http://www.w3.org/2003/01/geo/wgs84_pos#"
    xmlns:ldc="http://lod.law.go.kr/Class/"
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    xmlns:dc="http://purl.org/dc/elements/1.1/"
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    xmlns:skos="http://www.w3.org/2004/02/skos/core#"
    xmlns="http://lod.law.go.kr/"
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  <skos:Concept rdf:about="http://lod.law.go.kr/resource/dailyTermType_97983">
    <ldp:dailyTermCode rdf:datatype="http://www.w3.org/2001/XMLSchema#integer"
    >97983</ldp:dailyTermCode>
    <ldp:dailyTerm xml:lang="ko">VAT</ldp:dailyTerm>
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    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/dailyTermType"/>
    <rdfs:label xml:lang="ko">VAT</rdfs:label>
  </skos:Concept>
</rdf:RDF>