@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix rdfs: .
@prefix ldc: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:divisionType_2100000171809_00000000000000000000
rdfs:label "편장절관" ;
ldp:divisionCode 00000000000000000000 ;
ldp:divisionName "보고"@ko , "적용범위"@ko , "목적"@ko , "환급금 지급요청 및 환급금 결정"@ko , "부과기준"@ko , "징수절차"@ko , "환급금 지급"@ko , "재검토기한"@ko , "환급신청"@ko , "과다환급금 징수"@ko , "징수대상자"@ko ;
skos:broader ldr:divisionType ;
skos:broaderTransitive ldr:koreanLegislationClassification_legislation , ldr:divisionType , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_ordinance .