17세기 함경도지역 공물수취체계와 상정법 시행

Abstract

Tribute system is a system that receives various items necessary for national operation in kind. However, Tribute system caused operational problems. As a result, various discussions for the reform of the Tribute system were raised. It has resulted in the enforcement of the Daedong Law(大同法). The Sangjeong Law (詳定法) was implemented in Hamgyung District (咸鏡道). The Sangjeong Law (詳定法) is similar to the Daedong Law (大同法). However, there were differences in the way of operating system. The Sangjeong tax was differentiated according to the Gunhyun(郡縣, regional reign) and land category. And each office`s dividend payment system(各司分納制) was implemented. As a result, each office(各司) directly managed the Sangjeong tax. This is the result of difficulty in securing stable revenue in the agricultural environment in Hamgyung District(咸鏡道) and difficulty in identifying revenue and expenditure records. In addition, there was maintenance of local finance, but it was insufficient level.