17세기 박태보의 양전에 대한 인식

Abstract

Based on a number of letters written by Park Tae-bo, this paper deals with his perception of Yangjeon(量田). In addition to personal content, his letters contain images of his contemplating the issues of the time with people around him. There are noteworthy contents related to Yangjeon in the letters from when he was active as the governor of Icheon(伊川), Gangwon-do. Through this, we can look at one aspect of his attempt to implement Yangjeon and the contents of his intended Yangjeon project. What he intended was to secure the budget of Icheon and stabilize the people’s livelihood through the reduction of the tax of Icheon-hyeon. The yangjeon method he thought of was not to secure the final exact taxes or to seek the accuracy of the land surveying(打量), but to solve the harm suffered by the people by adjusting the tax method levied on the land. He aimed at resolving the inequality of taxes inequality and making the people a better place. In particular, the operation of the village in Icheon was greatly threatened by the slash-and-burn agriculture and the increase of refugees, and problems related to the unclear administration due to the newly installed YiJujin(伊洲鎭) had to be resolved. The content of the Yangjeon he insisted on was a method that could well reflect the characteristics of Gangwon-do. He objected to the method of defending by distinguishing continuously cultivated land from intermittently cultivated land, and insisted on changing the way of taxing the refugees while identifying cultivated land as intermittently cultivated land and applying the Tax only when farming. Park Tae-bo’s some efforts were accepted by central governments, but they did not reflect his intentions. Some of his thoughts were reflected in Yangjeon in Gangwon-do. Even if he presented the direction of Yangjeon in Gangwon-do, he could not revise it because there was a limit as a local leader for him. The goal of Park Tae-bo’s idea of Yangjeon was to solve the problem of ‘unevenness in the connection’. But the Yangjeon method is close to investigate the uncultivated land. He was more interested in solving the problems in Gangwon-do, where he was assigned. He tried to connect with Yangjeon to solve this problem, and it should be highly appreciated that he influenced the process.