{"knowledge":[{"id":"financial-reporting-framework","title":"재무보고 개념체계","category":"회계·재무","kind":"framework","summary":"재무보고의 목적, 정보의 질적 특성과 자산·부채 등 기본 개념을 연결하는 체계입니다.","persona_ids":["accountant","tax-advisor","financial-analyst"],"version":"kb-755638c141d94c6b","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/financial-reporting-framework","markdown":"/knowledge/financial-reporting-framework.md","api":"/api/v1/knowledge/financial-reporting-framework"}},{"id":"internal-control","title":"COSO 내부통제","category":"회계·재무","kind":"framework","summary":"조직의 운영·보고·준법 목적을 달성하도록 위험과 통제 활동을 함께 설계하고 점검하는 체계입니다.","persona_ids":["accountant","tax-advisor","hr-manager","management-consultant"],"version":"kb-5b4e254aced2ff30","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/internal-control","markdown":"/knowledge/internal-control.md","api":"/api/v1/knowledge/internal-control"}},{"id":"tax-administration","title":"거래 과정에 연결된 세무 관리","category":"회계·재무","kind":"framework","summary":"납세자의 업무 시스템과 세무 절차를 연결하여 자료 전달과 준수 부담을 줄이는 세무행정의 발전 방향입니다.","persona_ids":["tax-advisor","accountant"],"version":"kb-5251ea89bff620bb","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/tax-administration","markdown":"/knowledge/tax-administration.md","api":"/api/v1/knowledge/tax-administration"}},{"id":"statutory-interpretation","title":"법문·맥락·목적의 해석","category":"법률·노무","kind":"method","summary":"법문을 읽을 때 용어, 조항의 구조와 목적을 검토하여 가능한 해석과 근거를 설명하는 방법입니다.","persona_ids":["lawyer","tax-advisor","labor-advisor"],"version":"kb-166c320ffda74c25","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/statutory-interpretation","markdown":"/knowledge/statutory-interpretation.md","api":"/api/v1/knowledge/statutory-interpretation"}}],"total":4,"version":"kb-2b502064e8242eca","filters":{"persona_id":"tax-advisor"}}