한국 고·중세 결부제의 전개과정

Abstract

In pre-modern economies that were founded on agriculture, it was important to identify which farmland belonged to which farmers in order to implement tax policies. Many nations encouraged agriculture through fair censuses and land measurements according to local characteristics. The Korean gyeol-bu(結負) system of land measurement was determined taxes based on the land area and production capacity, serving as a the core pre-modern land taxation instrument in Korea. In Gojoseon, an ancient gyeol-bu (結負) system was used to calculate only land yield. In the Middle Ages, from the Three Kingdoms Period to the beginning the Joseon Dynasty, the system was modified to measure both land yield and area. During this time, the pa (把) unit of land area was created and defined to promote international trade. When land size was the standard by which taxes were collected, people neglected yield. Then the bo(步積) standard was developed which accounted for both land yield and area. After that, the jeon-ju (田主) standard was developed for tax collectors. However, this standard was somewhat subjective, creating problems for the jeon-gaeg(佃客), taxpayers. In response, the bu (負積) standard was developed which jeon-gaeg(佃客) found more reliable, even when being used to evaluate small parcels of land.