19세기 후반 정부의 염세징수와 그 성격

Abstract

This thesis illustrates an instance and its characteristics of collecting the salt tax revenue in Tongli Trade Negotiation Office Amun(통리교섭통상사무아문) from 1885 to 1894. Since 1876, right after opening of ports, increasing number of foreign trade and economic development have led to active salt production and distribution. Among them, King Gojong established Tongli Gimu Amun(통리기무아문) in December 1880 and promoted to reform. In 1882 winter, Tongli Gimu Amun was seperated to Tongli Trade Negotiation Office Amun(통리교섭통상사무아문) and Tongli militarist Secretary Amun(통리군국사무아문). Tongli Trade Negotiation Office Amun(Tongsang Amun) needed funds to be more active, so government allowed them to impose some taxes including salt tax revenue. In 1885, Tongsang Amun appointed salt tax monitor and started to levy salt tax revenue in Gyeongsang Province. Moreover, one year later, Tongsang Amun collected salt tax from eight provinces including Gyeonggi Province. In the past,salt tax had been levied by means of salt production such as salt ponds. However,one thing to notice is that tax revenue was levied on the amount of salt itself. Specifically, Tongsang Amun tried to levy salt tax revenue from three to six jeon(전)per salt one suk(roughly 180 liter). In addition, Tongsang Amun tried to impose salt distribution taxes to merchants. In order to succeed in collecting salt tax in Tongsang Amun, levying salt tax revenue from other government offices must have been prohibited. However, it did not work well. As other government offices tended to collect tax on salt production,salt producers and merchants submitted a number of petitions and even resisted. After the Gabo Reform, collecting offices of salt tax revenue have been continuously changed from Takji Department(탁지부) to Gungnae Department(궁내부), and again changed to Naejang Won(내장원). In addtion, a way to impose tax revenue on salt has been changed from means of production to product itself. In 1906, Tonggam Department(통감부) levied tax on a product itself.