17세기 말-18세기 전반 둔전리정책의 논의와 전개

Abstract

This article is intended for examining some changes in the military estate(屯田), intertwined with fiscal and tax policies, and the debate and management of the state along with them. Through the 17th century the expansion of the military estate caused various socioeconomic problems, and worst was its direct penetration into arable lands of commoners (民田), After the tedious debates, the state abolished the typical pattern of 'Cheolsu-Je' (折受制 : a grant system that offers the military estate agency the waste land remaining unclaimed) and, instead, implemented 'Mingyeolmyeonse-Je' (民結免稅制: a system that exempts land tax, but instead reverts the exempted amount to the military estate agency), 'Keupgamaedeuk-Je' (給價賈得制 : a system where the military estate agency is to make a purchase of private land) that is the Assessment of 1695 (乙亥定式). This implement was made due to the fact that the state was not able to illegally or physically encroach into the private land as the commoners continued to re-claimed and cultivate war-devastated fields after the Hideyoshi and Mancburian invasions. Also, in terms of policy this system was an advanced one Since the state employed a more economic pattern of 'Keupgamaedeuk-Je' (給價賈得制) than 'Cheolsu-Je' (折受制) done by physical, extra-economic measures. Meanwhile one of the problems caused by the provision of the military estate was the increase of tax-exempted land. which was dealt with by the Financial Ministry that exerted on increasing taxes, The taxation of the military estate. its Fixed Exemption System. and the abolishment of the exemption of the Equaized Land System (大同法) on new military estates in 1729 indicate a new phase where the tax-free privilege of the military estate became delimited And, the laborers (屯軍) under the military estate experienced a change. At that time the military estate was a space into which taxpayers fled to abandon their responsibility, In the process of debates on civil service innovation debates during the reign of King Sukjong (r.1661-1720). the number of laborers decreased and was fixed up by Assessment of 1742 and 'Yangyeoksilchong(良役實摠)', which had boon effective as a principle for assessing the military tax until the 19th century. To sum UP. given the severe situation where the central and local bureaus had their independent financial system at random and controlled over their land .and laborers. the various plans and policies to handle the military estate were significant in that the state made an attempt to resolve the fiscal problems by subsuming the commoners who had economically grown within the military estate.