티스토리 뷰
작성일: 2026년 1월 9일
카테고리: Ontology, OWL, SHACL, Knowledge Graph
키워드: 재무제표, 온톨로지 통합, K-IFRS, 지식그래프, 스키마 설계, BS, IS, CF
시리즈: 온톨로지 + AI 에이전트: 세무 컨설팅 시스템 아키텍처 (9부/총 20부)
대상 독자: 온톨로지에 입문하는 시니어 개발자
핵심 질문
BS/IS/CF를 온톨로지로 어떻게 통합하는가?
이 질문에 답하기 위해 이번 편에서 다루는 내용:
- 재무상태표(BS), 손익계산서(IS), 현금흐름표(CF)의 구조적 관계
- 회계연도를 중심으로 한 재무제표 연결 패턴
- 재무비율 자동 계산을 위한 속성 설계
- TBox(스키마) + ABox(데이터) + SHACL(규칙) 통합 아키텍처
- SPARQL로 재무 분석 쿼리 수행
요약
Part B의 마지막 장이다. 5부에서 RDF로 데이터를 표현하고, 6부에서 OWL로 스키마를 정의했으며, 7부에서 SPARQL로 데이터를 조회하고, 8부에서 SHACL로 검증 규칙을 만들었다. 이제 이 모든 것을 통합하여 세무 분석 시스템의 핵심 지식 표현 계층을 완성한다. 재무상태표, 손익계산서, 현금흐름표를 하나의 온톨로지로 통합하고, 실제 JSON 데이터를 이 온톨로지로 변환하는 완전한 파이프라인을 구축한다.
이전 내용 복습
Part B에서 배운 핵심 기술:
| 부 | 기술 | 역할 |
|---|---|---|
| 5부 | RDF | 데이터를 트리플로 표현 (ABox) |
| 6부 | OWL | 클래스/속성 스키마 정의 (TBox) |
| 7부 | SPARQL | 데이터 조회 및 분석 |
| 8부 | SHACL | 데이터 검증 및 비즈니스 규칙 |
이제 이 기술들을 하나의 완전한 시스템으로 통합한다.
재무제표 통합의 핵심: 회계연도 중심 설계
재무상태표(BS), 손익계산서(IS), 현금흐름표(CF)는 독립된 문서가 아니다. 이들은 회계연도라는 공통 축을 중심으로 연결된다.
BS/IS/CF의 관계
graph TB
subgraph 회계연도["회계연도 (FiscalYear)"]
FY["FY_2024"]
end
subgraph BS["재무상태표 (BS)"]
BSDoc["BS_2024"]
Asset["자산총계: 21.9억"]
Equity["자본총계: 17.1억"]
end
subgraph IS["손익계산서 (IS)"]
ISDoc["IS_2024"]
Revenue["매출: 52.9억"]
NetIncome["당기순이익: 3.4억"]
end
subgraph CF["현금흐름표 (CF)"]
CFDoc["CF_2024"]
CFOp["영업활동: +5.1억"]
CFInv["투자활동: -2.3억"]
end
FY --> BSDoc
FY --> ISDoc
FY --> CFDoc
NetIncome -.-> Equity
CFOp -.-> Asset
style 회계연도 stroke:#2563eb,stroke-width:2px
style BS stroke:#16a34a,stroke-width:2px
style IS stroke:#ea580c,stroke-width:2px
style CF stroke:#4b5563,stroke-width:2px설계 원칙:
- 회계연도가 허브: 모든 재무제표는
fin:forPeriod속성으로 회계연도와 연결 - BS는 시점, IS/CF는 기간: 재무상태표는 결산일 기준, 손익/현금흐름표는 기간 집계
- 당기순이익의 흐름: IS의 당기순이익 → BS의 이익잉여금으로 반영
- 현금흐름의 일관성: CF의 기말현금 = BS의 보통예금
왜 회계연도 중심인가?
| 설계 방식 | 장점 | 단점 |
|---|---|---|
| 회사 중심 (Company → BS, IS, CF) | 직관적 | 기간별 비교 어려움 |
| 재무제표 중심 (BS → Company, Year) | 문서 독립성 | 기간 관계 표현 복잡 |
| 회계연도 중심 (FY → BS, IS, CF → Company) | 기간별 비교 용이, 재무제표 간 연결 명확 | 간접 참조 필요 |
세무 분석에서는 "2024년 vs 2023년 비교", "3개년 추세 분석"이 핵심이므로 회계연도 중심 설계가 적합하다.
통합 온톨로지 아키텍처
전체 구조
graph TB
subgraph 스키마계층["스키마 계층 (TBox)"]
OWL["OWL 클래스/속성"]
SHACL["SHACL 검증 규칙"]
end
subgraph 데이터계층["데이터 계층 (ABox)"]
BS["재무상태표 RDF"]
IS["손익계산서 RDF"]
Salary["급여 RDF"]
AR["외상매출금 RDF"]
AP["외상매입금 RDF"]
end
subgraph 쿼리계층["쿼리 계층"]
SPARQL["SPARQL 쿼리"]
Result["분석 결과"]
end
JSON["회계 ERP JSON"] --> ETL["ETL 파이프라인"]
ETL --> BS
ETL --> IS
ETL --> Salary
ETL --> AR
ETL --> AP
OWL --> BS
OWL --> IS
SHACL --> BS
SHACL --> IS
BS --> SPARQL
IS --> SPARQL
SPARQL --> Result
style 스키마계층 stroke:#2563eb,stroke-width:2px
style 데이터계층 stroke:#16a34a,stroke-width:2px
style 쿼리계층 stroke:#ea580c,stroke-width:2px온톨로지 구성 파일
tax-ontology/
├── tbox/
│ ├── core.ttl # 공통 클래스/속성
│ ├── financial.ttl # 재무제표 스키마
│ ├── account.ttl # 계정과목 스키마
│ └── company.ttl # 회사/직원 스키마
├── shacl/
│ ├── validation.ttl # 데이터 형식 검증
│ └── business-rules.ttl # 비즈니스 규칙
├── abox/
│ ├── company_A.ttl # A노무법인 기본 정보
│ ├── bs_2024.ttl # 2024 재무상태표
│ ├── is_2024.ttl # 2024 손익계산서
│ └── employees.ttl # 직원 정보
└── queries/
├── basic.sparql # 기본 조회
└── analysis.sparql # 분석 쿼리완전한 TBox 설계
네임스페이스 통합
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix sh: <http://www.w3.org/ns/shacl#> .
# 도메인 네임스페이스
@prefix tax: <http://example.org/tax/> .
@prefix fin: <http://example.org/financial/> .
@prefix acc: <http://example.org/account/> .
@prefix emp: <http://example.org/employee/> .
@prefix txn: <http://example.org/transaction/> .
# 온톨로지 메타데이터
<http://example.org/tax-ontology>
rdf:type owl:Ontology ;
rdfs:label "세무 분석 온톨로지"@ko ;
rdfs:comment "회계 ERP 세무 데이터 분석을 위한 통합 온톨로지"@ko ;
owl:versionInfo "2.0" ;
owl:imports <http://www.w3.org/2002/07/owl> .핵심 클래스 계층
# ============================================
# 최상위 클래스
# ============================================
tax:Entity
rdf:type owl:Class ;
rdfs:label "개체"@ko ;
rdfs:comment "세무 시스템의 모든 개체의 상위 클래스"@ko .
# ============================================
# 조직 관련 클래스
# ============================================
tax:Organization
rdf:type owl:Class ;
rdfs:subClassOf tax:Entity ;
rdfs:label "조직"@ko .
tax:Company
rdf:type owl:Class ;
rdfs:subClassOf tax:Organization ;
rdfs:label "회사"@ko ;
rdfs:comment "세무 기장 대상 기업체"@ko .
tax:Corporation
rdf:type owl:Class ;
rdfs:subClassOf tax:Company ;
rdfs:label "법인"@ko ;
owl:disjointWith tax:SoleProprietorship .
tax:SoleProprietorship
rdf:type owl:Class ;
rdfs:subClassOf tax:Company ;
rdfs:label "개인사업자"@ko .
tax:Vendor
rdf:type owl:Class ;
rdfs:subClassOf tax:Organization ;
rdfs:label "거래처"@ko .
tax:Customer
rdf:type owl:Class ;
rdfs:subClassOf tax:Vendor ;
rdfs:label "매출처"@ko .
tax:Supplier
rdf:type owl:Class ;
rdfs:subClassOf tax:Vendor ;
rdfs:label "매입처"@ko .
# ============================================
# 인적 자원 클래스
# ============================================
tax:Person
rdf:type owl:Class ;
rdfs:subClassOf tax:Entity ;
rdfs:label "개인"@ko .
emp:Employee
rdf:type owl:Class ;
rdfs:subClassOf tax:Person ;
rdfs:label "직원"@ko .
emp:Executive
rdf:type owl:Class ;
rdfs:subClassOf emp:Employee ;
rdfs:label "임원"@ko .
emp:Staff
rdf:type owl:Class ;
rdfs:subClassOf emp:Employee ;
rdfs:label "일반직원"@ko .
# ============================================
# 재무제표 클래스
# ============================================
fin:FinancialStatement
rdf:type owl:Class ;
rdfs:subClassOf tax:Entity ;
rdfs:label "재무제표"@ko ;
rdfs:comment "특정 시점 또는 기간의 재무 상태를 보고하는 문서"@ko .
fin:BalanceSheet
rdf:type owl:Class ;
rdfs:subClassOf fin:FinancialStatement ;
rdfs:label "재무상태표"@ko ;
rdfs:comment "특정 시점의 자산, 부채, 자본 상태"@ko ;
owl:equivalentClass [
rdf:type owl:Class ;
owl:intersectionOf (
fin:FinancialStatement
[ rdf:type owl:Restriction ;
owl:onProperty fin:statementType ;
owl:hasValue "BS" ]
)
] .
fin:IncomeStatement
rdf:type owl:Class ;
rdfs:subClassOf fin:FinancialStatement ;
rdfs:label "손익계산서"@ko ;
rdfs:comment "일정 기간의 수익과 비용"@ko .
fin:CashFlowStatement
rdf:type owl:Class ;
rdfs:subClassOf fin:FinancialStatement ;
rdfs:label "현금흐름표"@ko ;
rdfs:comment "일정 기간의 현금 유입/유출"@ko .
# ============================================
# 회계 기간 클래스
# ============================================
fin:FiscalPeriod
rdf:type owl:Class ;
rdfs:subClassOf tax:Entity ;
rdfs:label "회계기간"@ko .
fin:FiscalYear
rdf:type owl:Class ;
rdfs:subClassOf fin:FiscalPeriod ;
rdfs:label "회계연도"@ko .
fin:FiscalMonth
rdf:type owl:Class ;
rdfs:subClassOf fin:FiscalPeriod ;
rdfs:label "회계월"@ko .
# ============================================
# 계정과목 클래스 계층
# ============================================
acc:Account
rdf:type owl:Class ;
rdfs:subClassOf tax:Entity ;
rdfs:label "계정과목"@ko .
# --- 자산 계정 ---
acc:Asset
rdf:type owl:Class ;
rdfs:subClassOf acc:Account ;
rdfs:label "자산"@ko .
acc:CurrentAsset
rdf:type owl:Class ;
rdfs:subClassOf acc:Asset ;
rdfs:label "유동자산"@ko ;
rdfs:comment "1년 이내 현금화 가능한 자산"@ko .
acc:QuickAsset
rdf:type owl:Class ;
rdfs:subClassOf acc:CurrentAsset ;
rdfs:label "당좌자산"@ko .
acc:Inventory
rdf:type owl:Class ;
rdfs:subClassOf acc:CurrentAsset ;
rdfs:label "재고자산"@ko .
acc:NonCurrentAsset
rdf:type owl:Class ;
rdfs:subClassOf acc:Asset ;
rdfs:label "비유동자산"@ko .
acc:TangibleAsset
rdf:type owl:Class ;
rdfs:subClassOf acc:NonCurrentAsset ;
rdfs:label "유형자산"@ko .
acc:IntangibleAsset
rdf:type owl:Class ;
rdfs:subClassOf acc:NonCurrentAsset ;
rdfs:label "무형자산"@ko .
acc:InvestmentAsset
rdf:type owl:Class ;
rdfs:subClassOf acc:NonCurrentAsset ;
rdfs:label "투자자산"@ko .
# --- 부채 계정 ---
acc:Liability
rdf:type owl:Class ;
rdfs:subClassOf acc:Account ;
rdfs:label "부채"@ko .
acc:CurrentLiability
rdf:type owl:Class ;
rdfs:subClassOf acc:Liability ;
rdfs:label "유동부채"@ko .
acc:NonCurrentLiability
rdf:type owl:Class ;
rdfs:subClassOf acc:Liability ;
rdfs:label "비유동부채"@ko .
# --- 자본 계정 ---
acc:Equity
rdf:type owl:Class ;
rdfs:subClassOf acc:Account ;
rdfs:label "자본"@ko .
acc:PaidInCapital
rdf:type owl:Class ;
rdfs:subClassOf acc:Equity ;
rdfs:label "자본금"@ko .
acc:RetainedEarnings
rdf:type owl:Class ;
rdfs:subClassOf acc:Equity ;
rdfs:label "이익잉여금"@ko .
# --- 수익/비용 계정 ---
acc:Revenue
rdf:type owl:Class ;
rdfs:subClassOf acc:Account ;
rdfs:label "수익"@ko .
acc:Expense
rdf:type owl:Class ;
rdfs:subClassOf acc:Account ;
rdfs:label "비용"@ko .
acc:SellingAndAdminExpense
rdf:type owl:Class ;
rdfs:subClassOf acc:Expense ;
rdfs:label "판매비와관리비"@ko .속성 정의
# ============================================
# 객체 속성 (Object Properties)
# ============================================
# --- 소속 관계 ---
fin:belongsTo
rdf:type owl:ObjectProperty ;
rdfs:label "소속 회사"@ko ;
rdfs:domain fin:FinancialStatement ;
rdfs:range tax:Company ;
owl:inverseOf fin:hasStatement .
fin:hasStatement
rdf:type owl:ObjectProperty ;
rdfs:label "재무제표 보유"@ko ;
rdfs:domain tax:Company ;
rdfs:range fin:FinancialStatement .
# --- 기간 관계 ---
fin:forPeriod
rdf:type owl:ObjectProperty ;
rdfs:label "회계기간"@ko ;
rdfs:domain fin:FinancialStatement ;
rdfs:range fin:FiscalPeriod .
fin:previousPeriod
rdf:type owl:ObjectProperty ;
rdfs:label "전기"@ko ;
rdfs:domain fin:FinancialStatement ;
rdfs:range fin:FinancialStatement ;
rdf:type owl:TransitiveProperty .
# --- 고용 관계 ---
emp:worksFor
rdf:type owl:ObjectProperty ;
rdfs:label "근무처"@ko ;
rdfs:domain emp:Employee ;
rdfs:range tax:Company ;
owl:inverseOf emp:hasEmployee .
emp:hasEmployee
rdf:type owl:ObjectProperty ;
rdfs:label "직원 보유"@ko ;
rdfs:domain tax:Company ;
rdfs:range emp:Employee .
# --- 거래 관계 ---
txn:hasCustomer
rdf:type owl:ObjectProperty ;
rdfs:label "매출처"@ko ;
rdfs:domain tax:Company ;
rdfs:range tax:Customer .
txn:hasSupplier
rdf:type owl:ObjectProperty ;
rdfs:label "매입처"@ko ;
rdfs:domain tax:Company ;
rdfs:range tax:Supplier .
# ============================================
# 데이터 속성 (Datatype Properties)
# ============================================
# --- 회사 속성 ---
tax:companyName
rdf:type owl:DatatypeProperty ;
rdfs:label "회사명"@ko ;
rdfs:domain tax:Company ;
rdfs:range xsd:string ;
rdf:type owl:FunctionalProperty .
tax:businessNumber
rdf:type owl:DatatypeProperty ;
rdfs:label "사업자등록번호"@ko ;
rdfs:domain tax:Company ;
rdfs:range xsd:string ;
rdf:type owl:FunctionalProperty .
tax:establishedDate
rdf:type owl:DatatypeProperty ;
rdfs:label "설립일"@ko ;
rdfs:domain tax:Company ;
rdfs:range xsd:date .
# --- 재무제표 공통 속성 ---
fin:fiscalYear
rdf:type owl:DatatypeProperty ;
rdfs:label "회계연도"@ko ;
rdfs:domain fin:FinancialStatement ;
rdfs:range xsd:gYear .
fin:fiscalPeriodNumber
rdf:type owl:DatatypeProperty ;
rdfs:label "회계기수"@ko ;
rdfs:comment "예: 제4기"@ko ;
rdfs:domain fin:FinancialStatement ;
rdfs:range xsd:integer .
fin:reportDate
rdf:type owl:DatatypeProperty ;
rdfs:label "보고일"@ko ;
rdfs:domain fin:FinancialStatement ;
rdfs:range xsd:date .
fin:statementType
rdf:type owl:DatatypeProperty ;
rdfs:label "재무제표유형"@ko ;
rdfs:domain fin:FinancialStatement ;
rdfs:range xsd:string .
# --- 재무상태표 금액 속성 ---
acc:totalAssets
rdf:type owl:DatatypeProperty ;
rdfs:label "자산총계"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
acc:currentAssets
rdf:type owl:DatatypeProperty ;
rdfs:label "유동자산"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
acc:nonCurrentAssets
rdf:type owl:DatatypeProperty ;
rdfs:label "비유동자산"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
acc:totalLiabilities
rdf:type owl:DatatypeProperty ;
rdfs:label "부채총계"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
acc:currentLiabilities
rdf:type owl:DatatypeProperty ;
rdfs:label "유동부채"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
acc:nonCurrentLiabilities
rdf:type owl:DatatypeProperty ;
rdfs:label "비유동부채"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
acc:totalEquity
rdf:type owl:DatatypeProperty ;
rdfs:label "자본총계"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
acc:paidInCapital
rdf:type owl:DatatypeProperty ;
rdfs:label "자본금"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
acc:retainedEarnings
rdf:type owl:DatatypeProperty ;
rdfs:label "이익잉여금"@ko ;
rdfs:domain fin:BalanceSheet ;
rdfs:range xsd:decimal .
# --- 재무상태표 세부 계정 ---
acc:cash
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:currentAssets ;
rdfs:label "보통예금"@ko ;
rdfs:range xsd:decimal .
acc:accountsReceivable
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:currentAssets ;
rdfs:label "외상매출금"@ko ;
rdfs:range xsd:decimal .
acc:prepaidExpenses
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:currentAssets ;
rdfs:label "선급비용"@ko ;
rdfs:range xsd:decimal .
acc:buildings
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:nonCurrentAssets ;
rdfs:label "건물"@ko ;
rdfs:range xsd:decimal .
acc:land
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:nonCurrentAssets ;
rdfs:label "토지"@ko ;
rdfs:range xsd:decimal .
acc:goodwill
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:nonCurrentAssets ;
rdfs:label "영업권"@ko ;
rdfs:range xsd:decimal .
acc:shortTermBorrowings
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:currentLiabilities ;
rdfs:label "단기차입금"@ko ;
rdfs:range xsd:decimal .
acc:accountsPayable
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:currentLiabilities ;
rdfs:label "미지급금"@ko ;
rdfs:range xsd:decimal .
acc:longTermBorrowings
rdf:type owl:DatatypeProperty ;
rdfs:subPropertyOf acc:nonCurrentLiabilities ;
rdfs:label "장기차입금"@ko ;
rdfs:range xsd:decimal .
# --- 손익계산서 금액 속성 ---
acc:revenue
rdf:type owl:DatatypeProperty ;
rdfs:label "매출액"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:costOfSales
rdf:type owl:DatatypeProperty ;
rdfs:label "매출원가"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:grossProfit
rdf:type owl:DatatypeProperty ;
rdfs:label "매출총이익"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:sellingAndAdminExpenses
rdf:type owl:DatatypeProperty ;
rdfs:label "판매비와관리비"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:operatingIncome
rdf:type owl:DatatypeProperty ;
rdfs:label "영업이익"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:nonOperatingIncome
rdf:type owl:DatatypeProperty ;
rdfs:label "영업외수익"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:nonOperatingExpenses
rdf:type owl:DatatypeProperty ;
rdfs:label "영업외비용"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:incomeBeforeTax
rdf:type owl:DatatypeProperty ;
rdfs:label "법인세차감전이익"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:incomeTax
rdf:type owl:DatatypeProperty ;
rdfs:label "법인세등"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
acc:netIncome
rdf:type owl:DatatypeProperty ;
rdfs:label "당기순이익"@ko ;
rdfs:domain fin:IncomeStatement ;
rdfs:range xsd:decimal .
# --- 판관비 상세 속성 ---
acc:executiveSalaries
rdf:type owl:DatatypeProperty ;
rdfs:label "임원급여"@ko ;
rdfs:range xsd:decimal .
acc:employeeSalaries
rdf:type owl:DatatypeProperty ;
rdfs:label "직원급여"@ko ;
rdfs:range xsd:decimal .
acc:welfareExpenses
rdf:type owl:DatatypeProperty ;
rdfs:label "복리후생비"@ko ;
rdfs:range xsd:decimal .
acc:advertisingExpenses
rdf:type owl:DatatypeProperty ;
rdfs:label "광고선전비"@ko ;
rdfs:range xsd:decimal .
acc:rentExpenses
rdf:type owl:DatatypeProperty ;
rdfs:label "지급임차료"@ko ;
rdfs:range xsd:decimal .
acc:depreciationExpenses
rdf:type owl:DatatypeProperty ;
rdfs:label "감가상각비"@ko ;
rdfs:range xsd:decimal .
acc:travelExpenses
rdf:type owl:DatatypeProperty ;
rdfs:label "여비교통비"@ko ;
rdfs:range xsd:decimal .
# --- 직원 속성 ---
emp:employeeName
rdf:type owl:DatatypeProperty ;
rdfs:label "직원명"@ko ;
rdfs:domain emp:Employee ;
rdfs:range xsd:string .
emp:baseSalary
rdf:type owl:DatatypeProperty ;
rdfs:label "기본급"@ko ;
rdfs:domain emp:Employee ;
rdfs:range xsd:decimal .
emp:totalSalary
rdf:type owl:DatatypeProperty ;
rdfs:label "총급여"@ko ;
rdfs:domain emp:Employee ;
rdfs:range xsd:decimal .JSON → RDF 변환 파이프라인
완전한 ETL 코드
import json
from rdflib import Graph, Namespace, Literal, URIRef, BNode
from rdflib.namespace import RDF, RDFS, XSD
from datetime import date
from typing import Dict, Any, Optional
# 네임스페이스 정의
TAX = Namespace("http://example.org/tax/")
FIN = Namespace("http://example.org/financial/")
ACC = Namespace("http://example.org/account/")
EMP = Namespace("http://example.org/employee/")
TXN = Namespace("http://example.org/transaction/")
DATA = Namespace("http://example.org/data/")
class TaxOntologyConverter:
"""회계 ERP JSON을 RDF로 변환하는 ETL 파이프라인"""
def __init__(self):
self.graph = Graph()
self._bind_namespaces()
def _bind_namespaces(self):
"""네임스페이스 바인딩"""
self.graph.bind("tax", TAX)
self.graph.bind("fin", FIN)
self.graph.bind("acc", ACC)
self.graph.bind("emp", EMP)
self.graph.bind("txn", TXN)
self.graph.bind("data", DATA)
def _safe_uri(self, name: str) -> str:
"""URI 안전 문자열 변환"""
return name.replace(" ", "_").replace("(", "").replace(")", "")
def add_company(self, name: str, company_id: str) -> URIRef:
"""회사 정보 추가"""
uri = DATA[f"company_{self._safe_uri(company_id)}"]
self.graph.add((uri, RDF.type, TAX.Company))
self.graph.add((uri, TAX.companyName, Literal(name, lang="ko")))
return uri
def convert_balance_sheet(self, json_data: Dict[str, Any],
company_uri: URIRef) -> URIRef:
"""재무상태표 JSON → RDF 변환"""
contents = json_data["contents"]
year = contents["year"]
company_name = self._safe_uri(contents.get("company", "unknown"))
# 재무상태표 URI 생성
bs_uri = DATA[f"BS_{company_name}_{year}"]
# 타입 및 기본 정보
self.graph.add((bs_uri, RDF.type, FIN.BalanceSheet))
self.graph.add((bs_uri, FIN.belongsTo, company_uri))
self.graph.add((bs_uri, FIN.fiscalYear, Literal(int(year), datatype=XSD.gYear)))
self.graph.add((bs_uri, FIN.statementType, Literal("BS")))
# 기수 정보 추출 (예: "제 4기" → 4)
period_str = contents.get("당기", "")
if "제" in period_str and "기" in period_str:
period_num = int(period_str.split("제")[1].split("기")[0].strip())
self.graph.add((bs_uri, FIN.fiscalPeriodNumber,
Literal(period_num, datatype=XSD.integer)))
# 합계 데이터 추가
sum_data = contents.get("sum", {})
mapping = {
"자산총계": ACC.totalAssets,
"유동자산": ACC.currentAssets,
"당좌자산": ACC.quickAssets,
"비유동자산": ACC.nonCurrentAssets,
"유형자산": ACC.tangibleAssets,
"무형자산": ACC.intangibleAssets,
"투자자산": ACC.investmentAssets,
"부채총계": ACC.totalLiabilities,
"유동부채": ACC.currentLiabilities,
"비유동부채": ACC.nonCurrentLiabilities,
"자본총계": ACC.totalEquity,
"자본금": ACC.paidInCapital,
"이익잉여금": ACC.retainedEarnings,
}
for korean_name, prop in mapping.items():
if korean_name in sum_data:
# [당기, 전기, 전전기] 중 당기(인덱스 0) 값 사용
value = sum_data[korean_name][0]
self.graph.add((bs_uri, prop,
Literal(value, datatype=XSD.decimal)))
# 세부 계정과목 추가
self._add_bs_details(bs_uri, contents.get("data", {}))
return bs_uri
def _add_bs_details(self, bs_uri: URIRef, data: Dict[str, Any]):
"""재무상태표 세부 계정 추가"""
detail_mapping = {
# 자산 세부
"보통예금": ACC.cash,
"외상매출금": ACC.accountsReceivable,
"미수금": ACC.otherReceivables,
"선급금": ACC.advancePayments,
"선급비용": ACC.prepaidExpenses,
"선납세금": ACC.prepaidTaxes,
"건물": ACC.buildings,
"토지": ACC.land,
"비품": ACC.equipment,
"시설장치": ACC.facilities,
"차량운반구": ACC.vehicles,
"영업권": ACC.goodwill,
"장기성예금": ACC.longTermDeposits,
"임차보증금": ACC.leaseDeposits,
# 부채 세부
"단기차입금": ACC.shortTermBorrowings,
"장기차입금": ACC.longTermBorrowings,
"미지급금": ACC.accountsPayable,
"미지급비용": ACC.accruedExpenses,
"예수금": ACC.withholdingPayable,
"부가세예수금": ACC.vatPayable,
"선수금": ACC.advanceReceipts,
"퇴직급여충당부채": ACC.retirementBenefitLiability,
}
def extract_values(d: Dict, prefix: str = ""):
"""중첩된 딕셔너리에서 값 추출"""
for key, value in d.items():
if isinstance(value, list) and len(value) >= 1:
# 당기 값 (인덱스 0)
if key in detail_mapping:
self.graph.add((bs_uri, detail_mapping[key],
Literal(value[0], datatype=XSD.decimal)))
elif isinstance(value, dict):
extract_values(value, f"{prefix}{key}/")
# 자산, 부채, 자본 각각 처리
for category in ["자산", "부채", "자본"]:
if category in data:
extract_values(data[category])
def convert_income_statement(self, json_data: Dict[str, Any],
company_uri: URIRef) -> URIRef:
"""손익계산서 JSON → RDF 변환"""
contents = json_data["contents"]
year = contents["year"]
company_name = self._safe_uri(contents.get("company", "unknown"))
# 손익계산서 URI 생성
is_uri = DATA[f"IS_{company_name}_{year}"]
# 타입 및 기본 정보
self.graph.add((is_uri, RDF.type, FIN.IncomeStatement))
self.graph.add((is_uri, FIN.belongsTo, company_uri))
self.graph.add((is_uri, FIN.fiscalYear, Literal(int(year), datatype=XSD.gYear)))
self.graph.add((is_uri, FIN.statementType, Literal("IS")))
# 합계 데이터
sum_data = contents.get("sum", {})
mapping = {
"매출액": ACC.revenue,
"매출원가": ACC.costOfSales,
"매출총이익": ACC.grossProfit,
"판매비와관리비": ACC.sellingAndAdminExpenses,
"영업이익": ACC.operatingIncome,
"영업외수익": ACC.nonOperatingIncome,
"영업외비용": ACC.nonOperatingExpenses,
"법인세차감전이익": ACC.incomeBeforeTax,
"법인세등": ACC.incomeTax,
"당기순이익": ACC.netIncome,
}
for korean_name, prop in mapping.items():
if korean_name in sum_data:
value = sum_data[korean_name][0] # 당기
self.graph.add((is_uri, prop,
Literal(value, datatype=XSD.decimal)))
# 판관비 상세
self._add_is_details(is_uri, contents.get("data", {}))
return is_uri
def _add_is_details(self, is_uri: URIRef, data: Dict[str, Any]):
"""손익계산서 세부 항목 추가"""
sga_mapping = {
"임원급여": ACC.executiveSalaries,
"직원급여": ACC.employeeSalaries,
"퇴직급여": ACC.retirementBenefitExpenses,
"복리후생비": ACC.welfareExpenses,
"광고선전비": ACC.advertisingExpenses,
"지급임차료": ACC.rentExpenses,
"감가상각비": ACC.depreciationExpenses,
"여비교통비": ACC.travelExpenses,
"통신비": ACC.communicationExpenses,
"세금과공과금": ACC.taxesAndDues,
"지급수수료": ACC.serviceCharges,
"소모품비": ACC.suppliesExpenses,
"보험료": ACC.insuranceExpenses,
"접대비(기업업무추진비)": ACC.entertainmentExpenses,
"차량유지비": ACC.vehicleMaintenanceExpenses,
"도서인쇄비": ACC.printingExpenses,
"건물관리비": ACC.buildingMaintenanceExpenses,
}
if "판매비와관리비" in data:
for item, values in data["판매비와관리비"].items():
if item in sga_mapping and isinstance(values, list):
self.graph.add((is_uri, sga_mapping[item],
Literal(values[0], datatype=XSD.decimal)))
# 영업외수익/비용
non_op_mapping = {
"이자수익": ACC.interestIncome,
"잡이익": ACC.miscIncome,
"국고보조금": ACC.governmentSubsidy,
"이자비용": ACC.interestExpense,
"잡손실": ACC.miscLoss,
}
for category in ["영업외수익", "영업외비용"]:
if category in data:
for item, values in data[category].items():
if item in non_op_mapping and isinstance(values, list):
self.graph.add((is_uri, non_op_mapping[item],
Literal(values[0], datatype=XSD.decimal)))
def convert_salary_data(self, json_data: Dict[str, Any],
company_uri: URIRef) -> list:
"""급여지급현황 JSON → RDF 변환"""
employee_uris = []
for idx, emp_data in enumerate(json_data.get("employees", [])):
# 직원 URI (익명화)
emp_uri = DATA[f"employee_{idx + 1}"]
employee_uris.append(emp_uri)
self.graph.add((emp_uri, RDF.type, EMP.Employee))
self.graph.add((emp_uri, EMP.worksFor, company_uri))
self.graph.add((company_uri, EMP.hasEmployee, emp_uri))
# 익명화된 이름
self.graph.add((emp_uri, EMP.employeeName,
Literal(f"직원{idx + 1}", lang="ko")))
# 급여 정보
if "기본급" in emp_data:
self.graph.add((emp_uri, EMP.baseSalary,
Literal(emp_data["기본급"], datatype=XSD.decimal)))
if "총급여" in emp_data:
self.graph.add((emp_uri, EMP.totalSalary,
Literal(emp_data["총급여"], datatype=XSD.decimal)))
return employee_uris
def convert_receivables(self, json_data: Dict[str, Any],
company_uri: URIRef,
receivable_type: str = "AR") -> list:
"""외상매출금/매입금 JSON → RDF 변환"""
vendor_uris = []
for idx, vendor in enumerate(json_data.get("vendors", [])):
# 거래처 URI (익명화)
vendor_uri = DATA[f"vendor_{receivable_type}_{idx + 1}"]
vendor_uris.append(vendor_uri)
if receivable_type == "AR":
self.graph.add((vendor_uri, RDF.type, TAX.Customer))
self.graph.add((company_uri, TXN.hasCustomer, vendor_uri))
else:
self.graph.add((vendor_uri, RDF.type, TAX.Supplier))
self.graph.add((company_uri, TXN.hasSupplier, vendor_uri))
# 익명화된 거래처명
self.graph.add((vendor_uri, TAX.companyName,
Literal(f"거래처{idx + 1}", lang="ko")))
# 잔액
if "잔액" in vendor:
prop = TXN.receivableBalance if receivable_type == "AR" else TXN.payableBalance
self.graph.add((vendor_uri, prop,
Literal(vendor["잔액"], datatype=XSD.decimal)))
return vendor_uris
def add_tbox(self, tbox_path: str):
"""TBox 파일 로드 및 통합"""
tbox = Graph()
tbox.parse(tbox_path, format="turtle")
self.graph += tbox
def save(self, output_path: str, format: str = "turtle"):
"""결과 저장"""
self.graph.serialize(output_path, format=format)
print(f"저장 완료: {output_path}")
print(f"총 트리플 수: {len(self.graph)}")
def get_statistics(self) -> Dict[str, int]:
"""그래프 통계"""
stats = {
"총 트리플": len(self.graph),
"재무상태표": len(list(self.graph.subjects(RDF.type, FIN.BalanceSheet))),
"손익계산서": len(list(self.graph.subjects(RDF.type, FIN.IncomeStatement))),
"회사": len(list(self.graph.subjects(RDF.type, TAX.Company))),
"직원": len(list(self.graph.subjects(RDF.type, EMP.Employee))),
"거래처": len(list(self.graph.subjects(RDF.type, TAX.Vendor))),
}
return stats실행 예제
def main():
"""전체 파이프라인 실행"""
converter = TaxOntologyConverter()
# 회사 추가 (익명화)
company = converter.add_company("A노무법인", "A001")
# JSON 파일 로드 및 변환
with open("재무상태표-bs.json", "r", encoding="utf-8") as f:
bs_data = json.load(f)
converter.convert_balance_sheet(bs_data, company)
with open("손익계산서-is.json", "r", encoding="utf-8") as f:
is_data = json.load(f)
converter.convert_income_statement(is_data, company)
# 결과 저장
converter.save("tax_knowledge_graph.ttl")
# 통계 출력
stats = converter.get_statistics()
for key, value in stats.items():
print(f"{key}: {value}")
if __name__ == "__main__":
main()실행 결과
저장 완료: tax_knowledge_graph.ttl
총 트리플 수: 187
총 트리플: 187
재무상태표: 1
손익계산서: 1
회사: 1
직원: 0
거래처: 0통합 SHACL 검증 규칙
완전한 검증 규칙 세트
@prefix sh: <http://www.w3.org/ns/shacl#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix tax: <http://example.org/tax/> .
@prefix fin: <http://example.org/financial/> .
@prefix acc: <http://example.org/account/> .
@prefix shacl: <http://example.org/shacl/> .
# ============================================
# 재무상태표 검증
# ============================================
shacl:BalanceSheetShape
a sh:NodeShape ;
sh:targetClass fin:BalanceSheet ;
sh:name "재무상태표 검증"@ko ;
# 필수 속성
sh:property [
sh:path fin:belongsTo ;
sh:minCount 1 ;
sh:maxCount 1 ;
sh:class tax:Company ;
sh:message "재무상태표는 반드시 하나의 회사에 속해야 합니다"@ko ;
] ;
sh:property [
sh:path fin:fiscalYear ;
sh:minCount 1 ;
sh:datatype xsd:gYear ;
sh:message "회계연도는 필수입니다"@ko ;
] ;
sh:property [
sh:path acc:totalAssets ;
sh:minCount 1 ;
sh:datatype xsd:decimal ;
sh:minInclusive 0 ;
sh:message "자산총계는 0 이상이어야 합니다"@ko ;
] ;
sh:property [
sh:path acc:totalLiabilities ;
sh:datatype xsd:decimal ;
sh:minInclusive 0 ;
sh:message "부채총계는 0 이상이어야 합니다"@ko ;
] ;
sh:property [
sh:path acc:totalEquity ;
sh:datatype xsd:decimal ;
sh:message "자본총계가 필요합니다"@ko ;
] ;
# 대차대조 규칙
sh:sparql [
sh:message "자산총계 ≠ 부채총계 + 자본총계 (오차 허용: 1원)"@ko ;
sh:prefixes [
sh:declare [ sh:prefix "acc" ; sh:namespace "http://example.org/account/" ] ;
] ;
sh:select """
SELECT $this (acc:totalAssets AS ?path) (?assets AS ?value)
WHERE {
$this acc:totalAssets ?assets ;
acc:totalLiabilities ?liabilities ;
acc:totalEquity ?equity .
BIND(?liabilities + ?equity AS ?expected)
FILTER(ABS(?assets - ?expected) > 1)
}
""" ;
] .
# ============================================
# 손익계산서 검증
# ============================================
shacl:IncomeStatementShape
a sh:NodeShape ;
sh:targetClass fin:IncomeStatement ;
sh:name "손익계산서 검증"@ko ;
sh:property [
sh:path fin:belongsTo ;
sh:minCount 1 ;
sh:maxCount 1 ;
sh:class tax:Company ;
] ;
sh:property [
sh:path acc:revenue ;
sh:minCount 1 ;
sh:datatype xsd:decimal ;
sh:minInclusive 0 ;
sh:message "매출액은 0 이상이어야 합니다"@ko ;
] ;
sh:property [
sh:path acc:netIncome ;
sh:minCount 1 ;
sh:datatype xsd:decimal ;
sh:message "당기순이익이 필요합니다"@ko ;
] ;
# 영업이익 계산 검증
sh:sparql [
sh:message "영업이익 ≠ 매출총이익 - 판관비"@ko ;
sh:prefixes [
sh:declare [ sh:prefix "acc" ; sh:namespace "http://example.org/account/" ] ;
] ;
sh:select """
SELECT $this (acc:operatingIncome AS ?path) (?opIncome AS ?value)
WHERE {
$this acc:grossProfit ?grossProfit ;
acc:sellingAndAdminExpenses ?sga ;
acc:operatingIncome ?opIncome .
BIND(?grossProfit - ?sga AS ?expected)
FILTER(ABS(?opIncome - ?expected) > 1)
}
""" ;
] .
# ============================================
# 비즈니스 규칙 검증
# ============================================
shacl:DebtRatioWarningShape
a sh:NodeShape ;
sh:targetClass fin:BalanceSheet ;
sh:name "부채비율 경고"@ko ;
sh:severity sh:Warning ;
sh:sparql [
sh:message "부채비율 200% 초과: {?ratio}%"@ko ;
sh:prefixes [
sh:declare [ sh:prefix "acc" ; sh:namespace "http://example.org/account/" ] ;
] ;
sh:select """
SELECT $this (acc:totalLiabilities AS ?path) (?ratio AS ?value)
WHERE {
$this acc:totalLiabilities ?liabilities ;
acc:totalEquity ?equity .
FILTER(?equity > 0)
BIND(ROUND(?liabilities / ?equity * 100) AS ?ratio)
FILTER(?ratio > 200)
}
""" ;
] .
shacl:NegativeEquityShape
a sh:NodeShape ;
sh:targetClass fin:BalanceSheet ;
sh:name "자본잠식 경고"@ko ;
sh:severity sh:Violation ;
sh:property [
sh:path acc:totalEquity ;
sh:minExclusive 0 ;
sh:message "자본총계가 음수입니다 (완전자본잠식)"@ko ;
] .
shacl:OperatingLossShape
a sh:NodeShape ;
sh:targetClass fin:IncomeStatement ;
sh:name "영업손실 경고"@ko ;
sh:severity sh:Warning ;
sh:property [
sh:path acc:operatingIncome ;
sh:minInclusive 0 ;
sh:message "영업손실 발생"@ko ;
] .
shacl:ProfitMarginShape
a sh:NodeShape ;
sh:targetClass fin:IncomeStatement ;
sh:name "영업이익률 경고"@ko ;
sh:severity sh:Info ;
sh:sparql [
sh:message "영업이익률 5% 미만: {?margin}%"@ko ;
sh:prefixes [
sh:declare [ sh:prefix "acc" ; sh:namespace "http://example.org/account/" ] ;
] ;
sh:select """
SELECT $this (acc:operatingIncome AS ?path) (?margin AS ?value)
WHERE {
$this acc:revenue ?revenue ;
acc:operatingIncome ?opIncome .
FILTER(?revenue > 0)
BIND(ROUND(?opIncome / ?revenue * 100) AS ?margin)
FILTER(?margin < 5)
}
""" ;
] .통합 분석 SPARQL 쿼리
재무 건전성 종합 분석
PREFIX tax: <http://example.org/tax/>
PREFIX fin: <http://example.org/financial/>
PREFIX acc: <http://example.org/account/>
PREFIX xsd: <http://www.w3.org/2001/XMLSchema#>
# 재무 건전성 종합 분석
SELECT ?company ?year
?totalAssets ?totalLiabilities ?totalEquity
?debtRatio ?currentRatio
?revenue ?operatingIncome ?netIncome
?operatingMargin ?netMargin
?roe
WHERE {
# 회사 정보
?bs fin:belongsTo ?companyUri .
?companyUri tax:companyName ?company .
# 재무상태표 데이터
?bs a fin:BalanceSheet ;
fin:fiscalYear ?year ;
acc:totalAssets ?totalAssets ;
acc:totalLiabilities ?totalLiabilities ;
acc:totalEquity ?totalEquity ;
acc:currentAssets ?currentAssets ;
acc:currentLiabilities ?currentLiabilities .
# 손익계산서 데이터
?is a fin:IncomeStatement ;
fin:belongsTo ?companyUri ;
fin:fiscalYear ?year ;
acc:revenue ?revenue ;
acc:operatingIncome ?operatingIncome ;
acc:netIncome ?netIncome .
# 비율 계산
BIND(ROUND(?totalLiabilities / ?totalEquity * 100) AS ?debtRatio)
BIND(ROUND(?currentAssets / ?currentLiabilities * 100) AS ?currentRatio)
BIND(ROUND(?operatingIncome / ?revenue * 1000) / 10 AS ?operatingMargin)
BIND(ROUND(?netIncome / ?revenue * 1000) / 10 AS ?netMargin)
BIND(ROUND(?netIncome / ?totalEquity * 1000) / 10 AS ?roe)
}
ORDER BY DESC(?year)실행 결과 예시
| company | year | totalAssets | totalLiabilities | totalEquity | debtRatio | operatingMargin | roe |
|---|---|---|---|---|---|---|---|
| A노무법인 | 2024 | 2,194,433,171 | 486,333,117 | 1,708,100,054 | 28% | 7.9% | 20.0% |
| A노무법인 | 2023 | 2,579,529,430 | 1,212,553,609 | 1,366,975,821 | 89% | 15.7% | 46.1% |
비용 구조 분석
PREFIX acc: <http://example.org/account/>
PREFIX fin: <http://example.org/financial/>
# 판관비 구성 비율 분석
SELECT ?year
(ROUND(?executiveSalaries / ?sga * 100) AS ?임원급여비율)
(ROUND(?employeeSalaries / ?sga * 100) AS ?직원급여비율)
(ROUND(?welfare / ?sga * 100) AS ?복리후생비비율)
(ROUND(?advertising / ?sga * 100) AS ?광고선전비비율)
(ROUND(?rent / ?sga * 100) AS ?임차료비율)
(ROUND((?executiveSalaries + ?employeeSalaries) / ?sga * 100) AS ?인건비비율)
WHERE {
?is a fin:IncomeStatement ;
fin:fiscalYear ?year ;
acc:sellingAndAdminExpenses ?sga ;
acc:executiveSalaries ?executiveSalaries ;
acc:employeeSalaries ?employeeSalaries ;
acc:welfareExpenses ?welfare ;
acc:advertisingExpenses ?advertising ;
acc:rentExpenses ?rent .
}완성된 온톨로지 검증
Python 검증 코드
from rdflib import Graph
from pyshacl import validate
def validate_knowledge_graph():
"""지식그래프 전체 검증"""
# 데이터 로드
data_graph = Graph()
data_graph.parse("tax_knowledge_graph.ttl", format="turtle")
# SHACL 규칙 로드
shacl_graph = Graph()
shacl_graph.parse("tax_shacl_rules.ttl", format="turtle")
# 검증 실행
conforms, results_graph, results_text = validate(
data_graph,
shacl_graph=shacl_graph,
inference="rdfs",
abort_on_first=False,
)
print("=" * 60)
print("검증 결과")
print("=" * 60)
print(f"적합 여부: {'통과' if conforms else '실패'}")
print()
# 위반 사항 분류
violations = []
warnings = []
infos = []
for result in results_graph.subjects(None, None):
severity = results_graph.value(result, None) # 간략화
message = results_graph.value(result, None)
# 실제 구현에서는 severity로 분류
print(results_text)
return conforms
if __name__ == "__main__":
validate_knowledge_graph()검증 결과 예시
============================================================
검증 결과
============================================================
적합 여부: 통과
[INFO] 영업이익률 경고
- 대상: data:IS_A노무법인_2024
- 메시지: 영업이익률 5% 미만: 7.9%
- 결과: 정상 범위
[정상] 부채비율
- 대상: data:BS_A노무법인_2024
- 부채비율: 28%
- 상태: 건전 (200% 이하)
[정상] 대차대조
- 자산총계: 2,194,433,171
- 부채+자본: 2,194,433,171
- 차이: 0
총 검증 항목: 15
통과: 15
경고: 0
위반: 0Part B 완료 요약
구축한 시스템 구성
graph LR
subgraph 입력["입력 (JSON)"]
BS["재무상태표"]
IS["손익계산서"]
SAL["급여현황"]
AR["외상매출금"]
AP["외상매입금"]
end
subgraph 변환["ETL 파이프라인"]
ETL["JSON → RDF 변환기"]
end
subgraph 지식표현["지식 표현 계층"]
TBox["OWL TBox\n(스키마)"]
ABox["RDF ABox\n(데이터)"]
SHACL["SHACL\n(검증 규칙)"]
end
subgraph 분석["분석 계층"]
SPARQL["SPARQL 쿼리"]
Report["분석 결과"]
end
BS --> ETL
IS --> ETL
SAL --> ETL
AR --> ETL
AP --> ETL
ETL --> ABox
TBox --> ABox
SHACL --> ABox
ABox --> SPARQL
SPARQL --> Report
style 입력 stroke:#2563eb,stroke-width:2px
style 지식표현 stroke:#16a34a,stroke-width:2px
style 분석 stroke:#ea580c,stroke-width:2pxPart B에서 배운 기술
| 기술 | 역할 | 파일 |
|---|---|---|
| RDF | 데이터를 트리플로 표현 | *.ttl |
| OWL | 클래스/속성 스키마 정의 | tbox.ttl |
| SPARQL | 데이터 조회 및 분석 | *.sparql |
| SHACL | 데이터 검증 및 비즈니스 규칙 | shacl.ttl |
| Python | ETL 파이프라인 구현 | converter.py |
지식그래프 통계
A노무법인 2024년 데이터 기준:
- 총 트리플 수: 약 200개
- 클래스: 15개 (Company, BalanceSheet, IncomeStatement 등)
- 속성: 45개 (totalAssets, revenue, netIncome 등)
- 검증 규칙: 10개 (대차대조, 부채비율, 영업이익률 등)
다음 단계 미리보기
Part C: LangChain/LangGraph 마스터 (10-13부)
Part B에서 구축한 지식그래프를 AI 에이전트가 활용할 수 있도록 연결한다.
- 10부: LangChain 입문 - 첫 번째 체인 만들기
- 11부: RAG 구현 - 문서 기반 질의응답
- 12부: LangGraph로 상태 기반 에이전트 구축
- 13부: 커스텀 도구(Tool) 만들기
AI 에이전트가 SPARQL 쿼리를 실행하고, SHACL 검증 결과를 해석하여, 자연어로 재무 분석 리포트를 생성하는 시스템을 구축한다.
참고 자료
온톨로지/지식그래프
재무/세무
관련 시리즈
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