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학위논문 동서

高麗의 歲出構造에 관한 硏究

최병출

부산 : 東亞大學校 1991.

58p ; 26cm.

학위논문(석사) : 東亞大學校 大學院 : 역사교육전공, 1992.2.

영문초록 : Till now, In the Koryo Dynasty the fundamental rule of financial policy and the principal itemes of Annual Expenditure were examined individually, which were Kukyong(國用), Nokbong(祿俸), and Gunsu(軍需), etc. The finances in Koryo Dynasty were based upon the land distribution system of the nation. The financial management divided into the revenue land of nation and the entrust land of revenue or the revenue land of non-nation according to the reversion place of the products. Minjun(民田), as representative classification of land of the revenue land of nation were become the financial resources of Kukyong(國用) , Nokbong(祿俸), Gunsu(軍需) as important financial resources of nation. The entrust land of revenue was according to the occupation and role, Yangbanjun(兩班田), Gongeumjun(功蔭田), Guninjun(軍人田), etc. that the classification of land was returned at individual of products, in case of individual, and Gonghaejun(公解田) , Jangchujun(莊處田), Hakjun(學田), etc. that the classification of land was returned at the Authorities concerned of products, in case Authorities. Therefore, The government of Koryo Dynasty was prepared to the foundation of existence in the midst of establishing its corrresponding to specially the collect and receive system in case of management of financial policy. All sorts the social structure of nation was shapped out of the close connextion with these collect and receive system, and at the same time was influenced at the formation of the collect and receive system. At first, Kukyong was one of the three major expenditure items. The resources of finance under the system of Chonsi Land Distribution system for Official was applied with the tax of counties and perfectures and land-taxes of Minjun(民田), alloted mainly to Kukyongjun(國用田). The organization such as Big Storehouse(大倉), Right side's storehouse(右倉) took charge of it's mangement and main expenditure items were religious services(祭祀), the reception of a guest(寬客接待), junyok(田役), a funersal service(喪葬), a relief(賑恤), and public workes(管繕), etc. And yet, at the latter term of Koryo dynasty, normal management of Kukyong become almost impossible because of the over-all confusion in financial affairs. Accordingly the national finance and the royal family's one mingled each other so much without independence that their use and management with Gonsang(供上), were not divided clearly. Second, the system of Nokbong in early Koryo dynasty was equipped on a large scale in the period King Munjong(文宗), and its financial resources amounted over 157,000 suk(石) that was the sum of 139,736 suk 13 du(斗), - income of Left side's Storehouse(左倉), -and 17,722 suk 13 du of Seokyung big storehouse(西京大倉). But the tax(貢賦), of counties and perfectures, as we as these income of land taxes(租稅) belonged to Left side's storehouse, assigned for the funds of Nokbong. Namely it was comprehended that Nokbong was alloted with tax(租稅, 貢賦), income of counties and perfectures attaches to the Left side's Storehouse and all the practical business related Nokbongze(祿俸制), was under the control of Left side's Storehouse. But the system of Nokbong was reformed Nokgwajunze(祿科田制), because of the matinal finance's overall poverty. Third, Gunsu(軍需) of the Koryo dynasty esablished a principal that soldier's themselves paid clothes, foods, and weapons etc. through the medium of Guninjun(軍人田). But realistically, So many soldier couldn't afford to pay that clothes, foods, and weapons, etc. were given to poor or depending soldiers, and land was confered on a selected soldier(選軍). Therefore Gunsu ranked one of three major expenditure items in the national finance. In the early Koryo dynasty, war expenditure which saldiers themselves paid on the basis of Chonsi Land Distribution System for Official was mostly used as Gunsu. Besides land - taxes income of Two- Fromtiers(兩界) region which dedicated only to Gunsu, and the management of Dunjun(屯田), and the part of tax(田租,貢賦), in five provinces region all was appropriated for Gunsu. And yet, the collapse of Chonsi Land Distribution System for Official resulted in the destruction of military system. that is, the military service(軍役) become painful for solodiers because powerful men snatched various Gunsujun(軍需田), which had made possible to pay Gunsu by themselves and soldiers couldn't be provided with sufficient materials for their living from Guninjun. Therefore, at the letter term of the Koryo dynasty, the military service as treated contemptuously and as the result it became very hard to levy soldiers even in case of emergency. Then at the letter term, the enlistment(募兵), was enforced to the peasantry on large scale. It seemed that these phenomena increased Gunsu in the national finance and furthermore, frequent raid of other country and international relations made severer the burden of Gunsu. But the government couldn't groupe a new reformation scheme to fill up these increasing Gunsu. Merely with various, irregular methods, lacking amounts of Gunsu was filled up. For example, Gunsu was assigned by imposing a heavy tax on every kind of private land(私田), or by receiving various goods as the form of temporary tax, Kwaryum(科斂), from all classes of people, that is, the nobility, common people, and every from servants.

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