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세종대 貢法 제정에서 免稅 조항에 대한 검토
Examination of the tax exemption clause in the enactment of Gongbeop[貢法] on the Sejong period

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Authors
이민우
Issue Date
2019-03
Publisher
서울대학교 규장각한국학연구원
Citation
한국문화, Vol.85, pp. 67-92
Keywords
공법세종면세진전토지제도GongbeopKing Sejongtax exemptionJinjeonthe land system
Abstract
This paper reviewed the discussion on the tax exemption clause in the process of establishing GongBeop[貢法] on the King Sejong period. The lawmakers wanted to strictly limit tax exemption, and eventually the taxation of the Jinjeon[陳田] was carried out. In this paper, it was argued that the restrictions on tax exemption were introduced in order to eliminate the land which is not cultivating. From this point of view, it was understood that the policy strictly restricting tax exemption was not intrinsic or unreasonable as a tax law but intentionally prepared according to the purpose of legislation. And the direction of this policy was due to equilibrium allocation of the land to balance the land and the population, and was consistent with the goal of the land policy through the early Joseon dynasty.
ISSN
1226-8356
Language
Korean
URI
https://hdl.handle.net/10371/168164
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Kyujanggak Institute for Korean Studies (규장각한국학연구원)Korean Culture (한국문화) Korean Culture (한국문화) vol.85-88(2019)
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