甲午改革~大韓帝國 初期(1894-1900년) 海稅 査檢과 徵收體系

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서울대학교 규장각한국학연구원
한국문화, Vol.40, pp. 283-313
The Ministry of Finance was in charge of maritime tax during Kabo Reform and early the Great Han Empire. At that time the central government used local officials or dispatched inspectors for the inspection of the maritime tax. But the government inspected the maritime tax mainly by dispatching inspectors instead of using local officials.

The Ministry of Finance excluded local officials for the inspection of maritime tax. It also excluded the local officials when levying the tax by dispatching revenue officials from central government to prevent the local officials from stealing the tax.

The revenue inspectors dispatched from the central government were mainly Hyangim that oppressed the local communities and merchants that newly expanded their power. The Ministry of Finance and the Ministry of Agriculture, Commerce and Industry tried to revise the maritime tax levying system based on these powers.

They tried to exclude the local officials when levying the maritime tax by dispatching inspectors from central government. But this system was stopped soon returning the right of levying maritime tax to local officials. Even though they dispatched inspectors from central government to levy maritime tax instead of using local officials, the inspectors werent formal officials but just temporarily hired persons. So they had not the authority to control the local officials systematically. Due to the resistance of local officials, the levying right of land-household tax was returned to local officials. It was difficult to establish maritime tax levying system excluding the local officials not controlling the resistance of the local officials.
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Kyujanggak Institute for Korean Studies (규장각한국학연구원)Korean Culture (한국문화) Korean Culture (한국문화) vol.40 (2007)
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