세종대 貢法 제정에서 免稅 조항에 대한 검토

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.