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세종대 공법(貢法) 도입의 재정적 맥락 - 원인, 결과, 영향 -

Title
세종대 공법(貢法) 도입의 재정적 맥락 - 원인, 결과, 영향 -
Other Titles
Initiation of the Gongbeob(貢法) Law during King Sejong’s reign: Financial Meaning : Background, Results, Effects
Author
소순규
Keywords
공법(貢法); 국용전제(國用田制); 전세(田稅); 재정(財政); 공안(貢案); Gongbeob; Tax Law; Institution of Land for State Usage; Land Tax; finance; Gong’an Register
Issue Date
2020-12
Publisher
한국역사연구회
Citation
역사와 현실, no. 118, pages. 545-581
Abstract
세종대 새로운 조세수취제도로 만들어진 공법은 매우 합리적이고 선진적인 수취제도로 이해되어 왔다. 이에 따라 공법은 세종의 위대한 치적 중 하나로 언급되었고, 해당 내용은 중고교 교과서에도 ‘전분 6등, 연분 9등’이란 명칭으로 소개되기도 하였다. 그러나 실제 세종이 공법을 도입한 이유와 도입 과정, 그 결과와 영향에 대해선 자세히 언급되지 않았다. 그 결과 공법과 관련된 시대적 맥락이 제거되고, 법안의 내용만을 일방적으로 ‘합리적’이라 이해하게 된 것이다. 본고에서는 세종대 도입된 공법의 도입 원인과 과정, 결과와 영향에 대해 살펴보고자 하였다. 세종의 공법은 최종 결정된 법안과 전혀 다르게, 원래는 고정된 세액을 지향하던 세제였다. 그러나 시행 과정에서 관료들의 반대에 부딪쳤고, 결국 과거의 답험수세제의 핵심적 사항, 즉 ‘풍흉에 따른 수세액의 차등’이란 내용을 수용할 수 밖에 없었다. 이렇게 법안의 방향이 바뀌면서 토지에 따른 등급의 세분화를 추진하게 되었고, 결국 그것이 ‘전분 6등, 연분 9등’을 골자로 하는 공법으로 귀착된 것이다. 공법에서 본래 의도한 ‘재정의 항수 확보’에 실패한 세종은, 곧바로 국용전제를 도입함으로서 재정적 문제 해결을 도모하였다. 또한 세종대 공법 추진 과정에서 기획된 ‘재정의 항수 확보’란 문제의식은 이후 국왕들에게 영향을 미치게 되었고, 결국 전세를 비롯한 모든 재원을 ‘공안’이란 문서에 정액화 함으로서 구현되기에 이르렀다. 공법은 세종의 기획의도에 비추어 성공적이지 못한 결과를 도출하였지만, 그 추진과정에서의 이념 방향은 이후 조선시대 재정구조의 형성에 큰 영향을 미쳤다고 할 수 있다. The Gongbeob system, a new taxation system which was introduced to the Joseon society during King Sejong’s reign, has been believed by scholars and the public for a very long time as a reasonable and advanced taxation system. It was also heralded as one of the greatest achievements of King Sejong, and has been described along with terms such as ‘Six levels of Land, Nine levels of Weather and Yield,’ in Middle and High school textbooks. Yet why and how Sejong launched this particular system, and what was the result and effects of it, were never sufficiently discussed. Only the reputation of it being ‘reasonable’ has prevailed for a long time, while elements of the time itself which should be understood to properly define this new Law’s nature and meaning have remained poorly examined. So, discussed in this article is why this new Gongbeob Law was devised, how it was implemented, and what were the results and meaning of such implementation. Unlike how it actually ended up being, the Gongbeob system King Sejong first envisioned was a taxation system designed to collect only “pre-fixed” amounts, and not “changeable-due-to-conditions” amounts. But in the process of finalizing the general outline of the new system, governmental officials opposed such original idea, and King Sejong had no other choice but to maintain the age-old principle that had been upheld in the previous tradition of ‘Assess first, then Levy Tax,’ and incorporate the usual practice of collecting different amount of taxes according to the weather and yield of that year. As the very nature of the new law drastically changed, it was decided to also categorize statuses of the land more meticulously, and that was how the aforementioned ‘Six levels of Land, Nine levels of Weather and Yield’ came to be the most well-known characteristic of the new law. King Sejong originally wanted to secure a fixed amount of fiscal income by this new Gongbeob system to battle the monetary problems of the government. But as he was not able to do so, he also initiated the Institution of Land for State Usage(國用田制), and tried to yet again solve the income problem. However, Sejong’s original objective continued to resonate with future kings, and later, all resources which were slated to be taxed -including all the collected land taxes- were eventually registered on the document called ‘Gong’an.‘ One may say, the final format of Gongbeob was nowhere near the law Sejong wished it to become, but the intention and aim later had an enormous impact on Joseon’s fiscal policy and structure nonetheless.
URI
https://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE10512757&language=ko_KR&hasTopBanner=truehttps://repository.hanyang.ac.kr/handle/20.500.11754/173103
ISSN
1225-6919; 2733-9505
DOI
10.35865/YWH.2020.12.118.545
Appears in Collections:
COLLEGE OF HUMANITIES[S](인문과학대학) > HISTORY(사학과) > Articles
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