大同法 시행 이후 중간비용의 처리양상과 科外別役의 문제

Abstract

Existing transportation costs, fees, and labor costs linked to the collection of the Uniform Land Tax(Daedongse) were rolled into the Uniform Land Tax following the expansion of the related law(Daedongbeop) nationwide during the late 17th century. The collection en bloc of various spot goods as well as military and corvee labor services under the Uniform Land Tax led to an easing of the abuses associated with the collection of surtaxes and miscellaneous expenses. However, the Joseon government found itself having to run the central and local governments based solely on the amounts collected through the Uniform Land Tax. In this regard, the government sought to overcome the deficit in general expenses by assigning extra corvee labor to the tribute men who paid the costs of tribute products in conjunction with important national events. However, this extra corvee labor privately assigned by government officials on top of the official national corvee labor had the effect of significantly increasing the burden bore by tribute men. In this regard, the government organized consultative meetings that had as their objective the resolution of the problems faced by tribute men and merchants. It also published records related to the situation of tribute men in a book called <Tribute Malpractice(gongpye)>. As such, following the implementation of the Uniform Land Tax Law, the Joseon government continued to try to find ways to alleviate the exploitative nature of the extra corvee labor arbitrarily implemented by the central government agencies and bodies.