조선후기 田結稅 징수와 ‘중간비용’ 연구

Abstract

The finance of Joseon Dynasty was managed based on land tax(田結稅) offered by rural area. Jeongyulse tax opposed by Dynasty government was just tax purposed to be paid by government and there were differences from tax collected from actual farmers of rural area because they couldn't help considering loss of collection, transportation and storing in old-fashioned logistics system based on the spot finance. At that time, subordinate costs for obtaining tax purposed by government are called as intermediate costs. It cannot define clearly from when intermediate costs were set, but it started to be formulated from the late 16th century. Royal government firstly formulated and fixed the amount(定額化) of all kinds of intermediate costs during the process to pay to central government so as to grasp purposes taxes as taxes paid to the central government were generally reduced because of the changes of jeonse(田稅) system, etc. Intermediate costs for payment to central government were collected conventionally all through the 17th century and they became formal regulations after included to 『Sokdaejeon(續大典)』 susejo(收稅條) through the old process of maintenance. Therefore, taxes that farmers must pay formally were added. They were not legislated, but intermediate costs which were managed in rural areas started to classify detailed items and be formalized in about the 18th century. However, intermediate costs set in rural area didn't have any regulation fixed by central government, so collection scale could be changed by regional situation. Therefore, there were possibilities to make problems according to the self-management of rural area with authority of tax collection. From the late 18th century, royal government and rural government started to make usual regulations of each item for intermediate costs set by rural area so as to eliminate possibilities of the problem. In addition, the contents were made by documents through the jeolmok(節目) and seongchaek(成冊), so financial management of rural gun and hyun was reformed and indiscriminate tax collection was blocked. Intermediate costs were recorded on eupsarye (邑事例) of rural gun and hyun, published by central government without big systematic change after the people's revolt(民亂) of the 19th century. And, it was applied until the late 19th century and the effectiveness was lost after the tax payment in cash or kind(租稅金納化) during the Gabo Reform(甲午改革). The purpose of intermediate costs was to prepare costs taken for the whole process to secure purposes taxes. Also, intermediate costs cannot help being maintained because of the wage of administrators. Joseon Dynasty paid wage of administrators through the nokbongje, but couldn't fix the wage of manpower working in each warehouse or rural government formally. They were living with all kinds of intermediate costs instead of the wages. Government couldn't pay their wages, so accepted to set and manage intermediate costs for themselves. They were necessary costs to maintain central and rural administration, unlike the extra exploitation or unnamed extra taxes.