Journal of Korean Library and Information Science Society (한국도서관정보학회지)

Korean Library and Information Science Society (한국도서관정보학회)
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A Study on Tax Ontology Construction

조세 온톨로지 구축에 관한 연구

  • 장인호 (대진대학교 인문과학대학 문헌정보학과)
  • Received : 2013.02.20
  • Accepted : 2013.03.26
  • Published : 2013.03.30
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Abstract

The purpose of this study is to build the tax ontology which can be used to manage imposables by the state or local governments. In this, the tax and related concepts were analyzed and then concept hierarchy i.e., taxonomies were formed. Especially, in the concept hierarchy, after multiple inherits were decomposed as 'primitive concepts' and then Rector's 'methodology of ontology implementation normalization', in which defined concepts were recombined, was used. The methodology employed was that the tax system, which was entangled with the direct taxes, local taxes, and property taxes that has multiple-inherits, was expressed explicitly and logically. After that, automatic classification was carried out through the inference engine, consistency was verified. Finally, some practical cases of ontology created were enumerated.

본 연구의 목적은 국가나 지방자치단체가 과세 대상을 관리하는데 사용될 수 있는 조세 온톨로지를 구축하는 것이다. 이에 조세와 관련 개념을 분석한 후 개념 계층(taxonomies)을 형성하였다. 특히 개념 계층에서는 다중 계승을 '프리미티브 개념'으로 분해한 후 '정의된 개념'으로 재결합하는 Rector의 '온톨로지 구현 정규화 방법론'이 사용되었다. 그 방법론으로 직접세, 지방세, 그리고 보통세로 다중 계승되는 재산세와 같이 복잡하게 얽힌 조세의 체계를 명시적이고 논리적으로 표현하였다. 그 다음 추론 기구를 통하여 자동 분류를 실시하고, 일관성(consistency)을 검증하였다. 마지막으로, 구축된 온톨로지의 구체적 활용사례를 소개하였다.

Keywords

References

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