@prefix :      <http://lod.law.go.kr/> .
@prefix wgs:   <http://www.w3.org/2003/01/geo/wgs84_pos#> .
@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 skos:  <http://www.w3.org/2004/02/skos/core#> .
@prefix ldc:   <http://lod.law.go.kr/Class/> .
@prefix rdfs:  <http://www.w3.org/2000/01/rdf-schema#> .
@prefix rdf:   <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ldp:   <http://lod.law.go.kr/property/> .
@prefix ldr:   <http://lod.law.go.kr/resource/> .
@prefix foaf:  <http://xmlns.com/foaf/0.1/> .
@prefix dc:    <http://purl.org/dc/elements/1.1/> .

ldr:divisionType_2000000022226_00000500000000000000
        rdfs:label              "편5장절관" ;
        ldp:divisionCode        00000500000000000000 ;
        ldp:divisionName        "회계정책 및 회계추정의 변경"@ko , "오류수정"@ko , "회계정책·회계추정의 변경과 오류수정"@ko ;
        skos:broader            ldr:divisionType ;
        skos:broaderTransitive  ldr:divisionType , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_ordinance .