https://bugs.documentfoundation.org/show_bug.cgi?id=152218

            Bug ID: 152218
           Summary: FILESAVE PDF PAC tool reports "Link annotation is not
                    nested inside a Link structure element" error with
                    footnote
           Product: LibreOffice
           Version: 7.5.0.0 alpha0+ Master
          Hardware: All
                OS: All
            Status: UNCONFIRMED
          Severity: normal
          Priority: medium
         Component: Printing and PDF export
          Assignee: [email protected]
          Reporter: [email protected]
            Blocks: 139007

When the attached file with footnotes is exported to PDF with PDF/UA enabled
and the file is checked in the PAC tool, the reported error is "Link annotation
is not nested inside a Link structure element"

1, Open attached file
2, Export it as PDF, with enabled PDF/UA option
3, Check with the PAC tool:
https://pdfua.foundation/en/pdf-accessibility-checker-pac

PAC would report the error on the attached screenshot.

VeraPDF https://demo.verapdf.org/ with PDF/UA setting on the second page,
reports:

Validation information
Rule    Status
Specification: ISO 14289-1:2014, Clause: 7.9, Test number: 1    
Note tag shall have ID entry    Failed
3 occurrences   Hide
SENote  
noteID != null && noteID != ''  
root/document[0]/StructTreeRoot[0](47 0 obj PDStructTreeRoot)/K[0](4 0 obj
SEDocument Document)/K[3](11 0 obj SEDiv Div)/K[0](12 0 obj SENote Note)
root/document[0]/StructTreeRoot[0](47 0 obj PDStructTreeRoot)/K[0](4 0 obj
SEDocument Document)/K[3](11 0 obj SEDiv Div)/K[1](14 0 obj SENote Note)
root/document[0]/StructTreeRoot[0](47 0 obj PDStructTreeRoot)/K[0](4 0 obj
SEDocument Document)/K[4](19 0 obj SEDiv Div)/K[0](20 0 obj SENote Note)


Specification: ISO 14289-1:2014, Clause: 7.18.5, Test number: 1 
Links shall be tagged according to ISO 32000-1:2008, 14.8.4.4.2, Link Element. 
Failed
3 occurrences   Hide
PDLinkAnnot     
structParentType == 'Link' || isOutsideCropBox == true || (F & 2) == 2  
root/document[0]/pages[0](1 0 obj PDPage)/annots[0](22 0 obj PDLinkAnnot)
root/document[0]/pages[0](1 0 obj PDPage)/annots[2](24 0 obj PDLinkAnnot)
root/document[0]/pages[1](16 0 obj PDPage)/annots[0](26 0 obj PDLinkAnnot)


Version: 7.5.0.0.alpha0+ (X86_64) / LibreOffice Community
Build ID: 5116d6ad85d804e7b7897bc57a4a4bf9d5bed4f1
CPU threads: 14; OS: Windows 10.0 Build 19044; UI render: Skia/Raster; VCL: win
Locale: de-DE (hu_HU); UI: en-US
Calc: threaded


Referenced Bugs:

https://bugs.documentfoundation.org/show_bug.cgi?id=139007
[Bug 139007] [META] PDF accessibility
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