<rdf:RDF
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:wgs="http://www.w3.org/2003/01/geo/wgs84_pos#"
    xmlns:ldc="http://lod.law.go.kr/Class/"
    xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
    xmlns:gn="http://www.geonames.org/ontology#"
    xmlns:ldr="http://lod.law.go.kr/resource/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:owl="http://www.w3.org/2002/07/owl#"
    xmlns:ldp="http://lod.law.go.kr/property/"
    xmlns:skos="http://www.w3.org/2004/02/skos/core#"
    xmlns="http://lod.law.go.kr/"
    xmlns:foaf="http://xmlns.com/foaf/0.1/"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#">
  <rdf:Description rdf:about="http://lod.law.go.kr/resource/divisionType_2200000032223_00000000000000000000">
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/divisionType"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <rdfs:label>편장절관</rdfs:label>
    <ldp:divisionName xml:lang="ko">회계처리</ldp:divisionName>
    <ldp:divisionCode rdf:datatype="http://www.w3.org/2001/XMLSchema#integer"
    >00000000000000000000</ldp:divisionCode>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <ldp:divisionName xml:lang="ko">대손충당금 설정방법</ldp:divisionName>
    <ldp:divisionName xml:lang="ko">대손충당금 설정 대상자산</ldp:divisionName>
    <ldp:divisionName xml:lang="ko">목적</ldp:divisionName>
    <ldp:divisionName xml:lang="ko">근거자료의 보관 및 관리</ldp:divisionName>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/divisionType"/>
    <ldp:divisionName xml:lang="ko">충당금 설정시점</ldp:divisionName>
    <ldp:divisionName xml:lang="ko">손익의 귀속시기</ldp:divisionName>
  </rdf:Description>
</rdf:RDF>