조선후기 綿紬廛 大房의 齋錢과 禮錢 운영 - 護喪所 자료의 실증 분석 -

Abstract

Taebang was at the center of the management of myŏnjujŏn. Taebang received money from its members and paid money to them through hosangso, chobigye, paeksagye, and sujuiso. The money was both chaetton and yejŏn. In this study, in order to examine the management of chaetton and yejŏn, three types of account books written by Taebang in relation to hosangso, such as hosangso sangyongch’aek, hosangso ch’ahach’aek, and hosangso chŏnjangtŭngnok, were empirically analyzed. The volume of chaetton and yejŏn and their long-term trend was identified from 1863 to 1900, when hosangso of myŏnjujŏn was disappeared into history. Hosangso sangyongch’aek was the account book of chaetton management and hosangso ch’ahach’aek was the account book of yejŏn management. Calculation in red letters was made every six months, but in order to know the specific calculation process, we must check hosangso chŏnjangtŭngnok. The management of hosangso by myŏnjujŏn can be commonly applied to chobigye, paeksagye, and sujuiso. The management of chaetton and yejŏn did not change significantly even after the amendment of regulations in 1878 and the Kabo Reform in 1894. Considering that both chaetton and yejŏn were applied internally to the members of myŏnjujŏn, it can be evaluated that myŏnjujŏn had been continued as a cooperative association regardless of its procurement function or the aspect of a merchant organization.