• Journal of Korean Library and Information Science Society
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• v.44 no.1
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• pp.385-408
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• 2013

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.