19세기 광주유수부의 남한산성 재정운영 ―稅入항목을 중심으로

Abstract

In the 19-year reign of the King Jeongjo of Joseon, Gwangju-bu emerged a key military outpost on the outskirts of the capital city as it was elevated to 'yusub.' Until then, an efficient defense mechanism had yet to be guaranteed by previous dual management system for Namhansanseong co-handled by two governmental agencies Sucheong and Gwangju-bu. Under such circumstances, the launch of yusubu implied another systematic military and administrative mechanism for the Gwangju region. And it also constituted a vital requirement for the formation of fiscal system for Gwangju. The structure of Gwangju-yusubu's fiscal and taxation system can be characterized by military land tax levied on wide-ranging soldiers across Gyeonggi-do, Chungcheong-do, and Hwanghae-do, Goseung-Beonjeon imposed on Buddhist monks across six 'do' areas (provinces), land tax on dunjeon under the control of yusubu in Gyeonggi-do, Gangwon-do,Hwanghae-do, Chungcheong-do, Gyeongsang-do, and Jeolla-do, and hwangok-momi enforced in Gyeongsang-do, Chungcheong-do, Hwanghae-do,Pyeongan-do. Gwangju-yusubu's taxation scheme stands in stark contrast to the fiscal framework for a general byeongyeong (barrack). Gwangju-yusubu not only levied a land tax on areas under the jurisdiction of yusubu or a military land tax on soldiers but also appropriated part of tax revenues which should go to central governmental agencies: Hojo, Byeongjo, and Seonhyecheong. Consequently, it could secure its own military financing sources to operate an outlying defense base far away from the capital city, Hanyang. These fiscal revenues mainly converged on three fiscal agencies:Young-go, Bojang-go, and Bohyang-go. Young-go and Bojang-go undertook allocation of financial resources to those entities in charge of administrative and financial affairs of Gwangju-yusubu. The remaining organizations couldn't be operated without the support of Young-go and Bojang-go. Conversely, these organizations also provided financial support for Young-go and Bojang-go on various grounds. A set of administrative and financial agencies under the jurisdiction of yusubu were closely intertwined with one another via a solid financial network. By contrast, Bohyang-go played a simple role in direct allocation of wages to yusubu officials. Given such financial allocation to officials and officers engaged in the operation of yusubu, however, Bohyang-go's function shows little difference compared with Young-go and Bojang-go.