{ 
  "http://lod.law.go.kr/resource/divisionType_2100000026341_00000800000000000000" : { 
    "http://lod.law.go.kr/property/divisionName" : [ { 
      "type" : "literal" ,
      "value" : "손익계정의 마감" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "장부마감" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "결산수정" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "결산의 시기" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "결산의 목적" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "보조부의 마감" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "시산표작성" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "결산절차" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "결산제표" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "결    산" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "대차대조표 계정의 마감" ,
      "lang" : "ko"
    }
    , { 
      "type" : "literal" ,
      "value" : "결산의 단위 및 근거" ,
      "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" : "편8장절관"
    }
     ] ,
    "http://lod.law.go.kr/property/divisionCode" : [ { 
      "type" : "literal" ,
      "value" : "00000800000000000000" ,
      "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"
    }
     ]
  }
}