{ 
  "http://lod.law.go.kr/resource/divisionType_2100000026341_00000500030000000000" : { 
    "http://lod.law.go.kr/property/divisionName" : [ { 
      "type" : "literal" ,
      "value" : "사고발생보고" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "사고의 변상" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "정기보고 및 회계처리" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "사고가 발생한 때의 전표작성" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "사고발생 및 처리대장의 비치" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "사고재고자산의 처분" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "사고처리구분" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "재고자산 사고처리" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "재고자산 사고처리에 대한 유의사항" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "변상수입의 기장" ,
      "lang" : "ko"
    }
     ] ,
    "http://www.w3.org/2004/02/skos/core#broaderTransitive" : [ { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/divisionType"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"
    }
     ] ,
    "http://www.w3.org/2000/01/rdf-schema#label" : [ { 
      "type" : "literal" ,
      "value" : "편5장3절관"
    }
     ] ,
    "http://lod.law.go.kr/property/divisionCode" : [ { 
      "type" : "literal" ,
      "value" : "00000500030000000000" ,
      "datatype" : "http://www.w3.org/2001/XMLSchema#integer"
    }
     ] ,
    "http://www.w3.org/2004/02/skos/core#broader" : [ { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/divisionType"
    }
     ]
  }
}