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    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:wgs="http://www.w3.org/2003/01/geo/wgs84_pos#"
    xmlns:owl="http://www.w3.org/2002/07/owl#"
    xmlns:j.0="http://lod.law.go.kr/property/"
    xmlns:j.1="http://www.w3.org/2004/02/skos/core#"
    xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
    xmlns:gn="http://www.geonames.org/ontology#"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#">
  <j.1:Concept rdf:about="http://lod.law.go.kr/resource/legislationTermType_121677">
    <j.1:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/legislationTermType"/>
    <j.1:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <j.0:legalTerm xml:lang="ko">회계처리기준</j.0:legalTerm>
    <j.0:legalTermCode rdf:datatype="http://www.w3.org/2001/XMLSchema#integer"
    >121677</j.0:legalTermCode>
    <j.0:hasDailyTermCategory rdf:resource="http://lod.law.go.kr/resource/dailyTermType_218659"/>
    <j.0:hasDailyTermCategory rdf:resource="http://lod.law.go.kr/resource/dailyTermType_14183"/>
    <j.1:broader rdf:resource="http://lod.law.go.kr/resource/legislationTermType"/>
    <j.0:hasDailyTermCategory rdf:resource="http://lod.law.go.kr/resource/dailyTermType_314443"/>
    <j.0:hasDailyTermCategory rdf:resource="http://lod.law.go.kr/resource/dailyTermType_14185"/>
    <rdfs:label xml:lang="ko">회계처리기준</rdfs:label>
  </j.1:Concept>
</rdf:RDF>