미군정 시대의 우리나라 지적사에 관한 연구

Abstract

The purpose of this study is to review the Cadastral history, which was suspended for about 3 years under the US Army Military Government(USAMG), which was carried out from September 1945, when military Government began, until August 1948 when the Korean government was established, out of the 110-year Cadastral history in our country. According to the study results, the Joseon land tax ordinance established by the Japanese Government General of Korea(JGGK) in 1943 was applied to cadastral affairs registration during the USAMG, except for partial revision as to the issue of certified copies, readings of Cadastral Records and cadastral surveying fees in December 1946. As for the Cadastral administration, the Bureau of Taxation was established as a part of the Ministry of Finance and Tax Agencies were established at the provincial offices according to the Reorganization of Bureau of Internal Revenue, which were enacted in March 1948. In the case of central government organization, the Accounting Section of the Financial Bureau was elevated to the Taxation Bureau of the Ministry of Finance, and it was converted into the Bureau of Taxation of the Ministry of Finance later on. As for mid-level supervisory organization, the Bureau of Finance in the Provincial Office was converted to the Tax Agencies, and the Cadastral affairs of the first line was carried out by the Tax Offices since the period of the JGGK. Cadastral surveyings were carried out by various level performers, such as cadastral surveying engineers at provincial offices or tax offices, surveying engineers at the national or public agency levels, Cadastral surveyors designated by provincial governor and surveying engineers for self-employed businesses, but it was recognised that no education or training for Cadastral officials had been carried out. The land tax system followed that of the JGGK, the national tax was transferred to the Taxation Agencies as the organization was established, and local tax was transferred to the Bureau of Interior Affairs at the Provincial Offices in March 1948. Accordingly, it was confirmed that our Cadastral history had continued as innovation in the Cadastral administrative organization was carried out during the USAMG.