17~18세기 과세지 확대와 宮房田 규제 강화

Abstract

Joseon Dynasty managed national finance based on land tax. After Japanese invasion of Korea, land was nationally abandoned, financial base became weak, and all of institutions including hojo strived to secure of taxation sites. Among them, royal institutions expanded self-managing lands with jeolsuje(折受制). Especially, royal finance included lots of lands farmed newly while actually cultivating wasteland. In other words, gungbangjeon(宮房田) was tax-free land(免稅地), so it was a big burden to secure taxes of central government as the scale increased. Therefore, the court prepared regulations to restrict the scale of tax-free gyeol in 1663. But, tax-free gyeol was continuously increasing because of the gungbang exceeding the restricting regulation and appearance of new gungbang. In 1695, tax-free gyeol getting out of the regulations was returned, hojo provided wonjeon(元田) 200 gyeol(結) to new gungbang, gungbangjeon preparation was changed to the type purchasing insufficient tax-free gyeol. Because of the measure, jeolsuje was abolished, but returning of gungbangjeon getting out of the regulations was insufficient. Finally, in 1776, a measure that husa(後嗣) was not existing, tax-free gyeol passing 4 generations(代) was collapsed, and gungbangjeon getting out of the regulations was conducted. Due to the measure, total 31 daejinㆍmuhugungbang were collapsed and 11,212 gyeol possessed by several gungbang was changed to taxation site.