조선후기 사찰 재정 문서의 분류 －불교기록문화유산아카이브 자료를 중심으로

Abstract

The purpose of this paper is to classify late Joseon Dynasty temple historical manuscripts dealing with financial structures found in the Archives of Buddhist Culture, select major historical manuscripts, and establish a basis for research on the financial activities of the temple at the time. Finance refers to economic activities involving income, expenditures, and the management of financial resources for operating a social group or organization. In the late Joseon Dynasty, temple finances were operated based on a land-based income structure, an expenditure structure that regularly paid for monks’ labor, and a manager monk-centered structure in charge of these revenues and expenditures. The actual status of the land that occupied a pivotal position in the income structure of temples in the late Joseon Dynasty can be confirmed through land registers in historical manuscripts. At that time, the temple’s land was formed through dedications by monks. Next, monks’ labor, which constituted the core of the temple expenditure structure in the late Joseon Dynasty, can be identified through wanmun (完文) and jeolmok (節目). Temple monks regularly carried out labor as part of a state system. These monks’ labor was closely related to various financial units related to temples, such as the royal family, the central government, and local county prefectures. Finally, the monks who served as managers responsible for the temple's finances can also be examined through temple historical manuscripts. As such, research using temple historical manuscripts is of great value in that it specifically presents the financial structure and activities of temples in the late Joseon Dynasty, and further research using these resources is necessary.