조선후기 황해도 詳定法 시행과 지방재정
저자
발행사항
서울: 동국대학교 일반대학원, 2023
학위논문사항
학위논문(박사) -- 동국대학교 일반대학원 , 사학과 , 2023. 2
발행연도
2023
작성언어
한국어
발행국(도시)
서울
형태사항
vi, 241 p.: 삽도, 도표; 26 cm.
일반주기명
동국대학교 논문은 저작권에 의해 보호받습니다
지도교수: 노대환
서지적 각주와 참고문헌(p. 208-[219]) 수록
UCI식별코드
I804:11020-000000085907
DOI식별코드
소장기관
The finances of Joseon (朝鮮) were based on the Joyongjo System (租庸調). Land taxes, labor, and tribute were directly imposed on land, people, and households, respectively, and the Joseon court collected the taxes and used them as financial resources for the operation of the state. However, the subject of taxation was gradually concentrated on land, while most of the direct exact of labor and goods disappeared. The Daedong System (大同法, the uniform land tax law) was the most important system that brought about this concentration of land tax. The Daedong System was applied to most of the country over a hundred years. But the system implemented for each province was not the same and the regulations differed according to the regional situation. Among them, three provinces operated the Daedong System under the name of ‘Sangjeong System (詳定法)’. The Sangjeong System was also implemented in Hwanghae Province (黃海道) and this is the main topic to be dealt with in this study. This study aims to analyze the causes and processes of the implementation of the Sangjeong System in Hwanghae Province and the subsequent changes in local finances. And from the gathered information, the historical significance of the operation of the Sangjeong System will be elucidated.
During the early Joseon period, the same method of tributary payment system (貢納制) was implemented in Hwanghae Province as other regions. Tributes in the form of in-kind were assigned to each county and district. And in each region, they were imposed on people, collected, and then paid to the central government. It was characteristic that minerals and wood were assigned to Hwanghae Province as tribute. However, rather than directly paying in-kind, most minerals and wood were paid in currency instead. While a large portion of the tributes in Hwanghae Province was paid with money, so-called sadaedong (私大同) was implemented in each region. Sadaedong was a method of paying the corresponding value with money instead of the in-kind tribute, and it was implemented at county and district levels in various ways. The Sumi System (收米法) of Haeju (海州) and Daedongjeyeok (大同除役) of Baecheon (白川) are representative examples of sadaedong in Hwanghae Province. However, sadaedong was only a kind of contract that occurs between the regional offices and the people as a result, and the general tributary payment system method has not changed. The central government still maintained the method of the in-kind payment of tax, so the regional offices had to purchase tribute with the collected money, and problems such as bangnap (防納, contractual tribute payment) continued. In order to solve this problem, revise of the entire tributary payment system was needed, but it was difficult. Furthermore, the external crisis situation in the early 17th century was a hindrance to revise. Hwanghae Province was a military-damaged area and the province had to directly cover military and diplomatic expenses. In 1618, with the dispatch of soldiers to the Ming Dynasty, offerings from Hwanghae Province and Yangseo (兩西) area were transferred to Yangho (兩湖) area, and the operation of the tributary payment system in Yangseo area was virtually suspended. The restoration of tribute in Yangseo area was not possible until 1646. At this time, Hwanghae Province adopted a method of paying byeolsumi (別收米) without recovering the tributary payment system.
As the Daedong System was applied throughout the country until the late 17th century, the system was not implemented only in Hwanghae Province beside Pyeongan Province (平安道), which was a boundary area. Both inside and outside Hwanghae Province argued that it was necessary to apply the Daedong System in order to reduce the heavy tax burden. However, it was not easy to implement the system in Hwanghae Province, since land surveying for the entire province was not carried out. And furthermore, there were factors that put a great burden on local finances such as chiksu (勅需). Since the late 17th century, some regions independently conducted land surveys, and as the visiting of Qing diplomats reduced significantly, the basis for the implementation of the Daedong System was laid. However, since the tax burden was different from region to region, it was suggested that the Sangjeong System should be applied, and as a result, the system was adopted in 1708. Since then, the so-called gichuksamok (己丑事目) containing the enforcement regulations of the Sangjeong System were created, and the system was completed. The characteristic of the Hwanghae Province’s Sangjeong System was that the ratio of preserving collected tax in the provinces was much higher than that of the Daedong System implemented in Samnam (三南) region. This was because wongong-ga (原貢價) was being replaced by byeolsumi, and chiksu, which was a big burden on local finances in Hwanghae Province, was paid as sangjeongmi (詳定米). Hwanghae Province’s Sangjeong System was continuously reorganized to overcome the difference in sangjeong-ga (詳定價) by region, which was pointed out as a problem in the early stages of implementation, and unified the presumption price into 12 do (斗), such as the Daedong System of Samnam region. In addition, along with the jakjeon (作錢) on land tax, the jakjeon on sangjeongmi was also implemented, and coins were paid to Sangun (山郡) regions and North of Jangsan (長山以北) regions.
In the mid-18th century, when the Gyunyeok System (均役法) was implemented, a large part of the financial resources of local finance were absorbed into the central finance. The local finance of Hwanghae Province was absorbed by the central government with a relatively high percentage of eunyeogyeol (隱餘結), raising difficulties in fiscal management. As the income structure deteriorated, in 1756, the government attempted to stabilize the local financial operation by controlling the operation of the Sangjeong System in Hwanghae Province, which had become lax since its implementation. For various reasons, the increased number of gwansu (官需) and sageakjigong-ga (使客支供價) were organized in accordance with the existing regulations, and other cases that deviated from the regulations were corrected. In 1769, chiksu, which accounted for the largest portion of the expenditure of the existing Sangjeong System, was covered by the interest brought through chiksugo (勅需庫). Since then, the financial resources secured by the Sangjeong System was used for regional operation in accordance with the existing regulations until the reign of King Jeongjo. However, there were still parts that the Sangjeong System did not cover, and an institutional mechanism was needed to solve this problem. In Hwanghae Province, mingo (民庫) was used as a way to solve japyeok (雜役) early on. Various expenditure items as well as chiksu were made based on mingo's financial resources. By analyzing the case of Boyeokgo (補役庫) of Pungcheon (豐川) in the late 18th century, it is assumed that mingo was in charge of assisting items that could not be solved in sangjeong-system. However, as the number of jeochimi (儲置米) gradually decreased, the role of mingo also changed. Previously, the ratio of sangjeongmi, which was stored in the region of more than half, decreased from the late 18th century, and in the mid-19th century, all of it was sent to the centeral goverment. The loss of local finances caused by the decrease in jeochimi was filled by raising other resources such as hwangok (還穀) and the organization that manages and spends these local resources was mingo. In the 19th century, mingo of Hwanghae Province actually replaced the part that was spent with sangjeongmi, and became an important organization for local financial management. However, there was also a decrease in the financial resources of mingo. As its role and expenditure increased than before, there was a situation in which the financial resources of mingo were insufficient. In addition, it was difficult to effectively operate mingo because the regulations were different for each region. As a result, in the mid-19th century, the provincial government directly summarized the cases of the operation of mingo in Hwanghae Province and attempted to improve the operation of mingo. The continuous interest and tension in the government's local financial management served as the cause of maintaining the local community in Hwanghae Province.
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