갑오․광무시기 징세체계의 변화와 경남固城지역의 항세운동

Abstract

The purpose of this paper is to study conflicts of interest and tax burdens in the Goseong local society according to attitude of the central government and changing of tax systems in Korea from 1894 to 1907. For this purpose, the research is examined by micro historical methodology focusing on perspective of the local about tax resistances of Goseong county during Gabo and Gwangmu(甲午․光 武) reforms. The central government appropriated the necessary financial resources to increased financial demands by collecting miscellaneous taxes since the opening of Korean ports. It was the cause of peasant movements like The Peasant Uprising of 1894 which is similar to the tax resistance movements. So it is examined a peasant uprising of 1894 in Goseong related with conflicts of interest group, local hereditary clerks and staff of local government (吏胥․鄕任) who make up a budget of miscellaneous taxes in Goseong local government under the Choson dynasty. The financial institution of central government had been operatedby the dual system of The Office of Crown Properties(內藏院) and The Office of Financial(度支部) during the Gabo and Gwangmu(甲午 ․光武) reforms. And the ruling system of that had been controlled by the administrative organ of The Great Han Empire and The Japanese Residency-General(統監府) since 1906. I found out that the people of Goseong had been depressed due to double taxation under the dual system in cental government from 1900 to 1907. People like local hereditary clerks and staff of the local government in Goseong had resisted The Royal Lands(驛屯土) rent managed by The Office of Crown Properties in the early 1900s. At that time, they also cooperated with ordinary people of Goseong area just like in a peasant uprising of 1894. Tax burden item changed from miscellaneous taxes in 1894 to The Royal Lands rent in the early 1900s. As mentioned above, this paper focuses on perspective of the local and is examined by micro historical methodology. So I understand that The Royal Lands rent was recognized as just a kind of tax by the position of the local. As you know, The Office of Crown Properties was regarded as a landowner who possessed The Royal Lands as a private realestate. The Office of Crown Properties insisted that tenant farmers who cultivated The Royal Lands have to pay land rent, not a land tax. Therefore, I found that peasant uprisings taken place in Goseong area were due to tax burden from 1894 to 1907. I believe that a case study of tax resistances in Goseong area will be helpful to study local history.