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자료유형
학술저널
저자정보
저널정보
한국역사연구회 역사와현실 역사와현실 제50권
발행연도
2003.12
수록면
305 - 337 (33page)

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In this article, the nature of the ruling group members of the ancient societies in the Korean history, and the taxation system they employed, are examined. During the so-called 'Bu/部-system' stage, the ruling group held the supreme position, and acted upon collective superiority over the societies which were being ruled. Even after the Bu-system was dismantled, such position and authority were maintained. The government of the Unified Silla dynasty maintained a ruIing mechanism which was virtually identica1 to that of the Three-dynasty period. The refugees from the late Koguryo and Baekjae dynasties, and also the descendants of those refugees, all comprised subordinate communities and were ruled by the Silla nobility members and the descendants from the Original 6-Bu communities.
The taxation system of the Three-dynasty peripd was based on individual human numbers. During the Unified Silla dynasty period, a household rank determined by the economic feature and property status of the component members was utilized in taxation(especially in taxation of cereals/Jo·租 and other special items/Jo·調). But basing taxation upon household numbers was also essentially an extension of the habit of basing taxation upon human numbers. This habit was an age-old tradition of the ancient societies.
In the later periods, starting with the Taebong dynasty, taxation methods based upon the size of the land were established, and the practice of granting the officials a certain amount of taxation authority far their salary was enabled. Yet this kind of practice was still in its early phase, and during the Unified Silla dynasty period taxation from the land was only serving as a supplemental resource for the social relief programs.
The members of the ruling group in the Three-dynasty and Unified Silla dynasty periods were usually an exception and were not required to pay taxes. During the Unified Silla dynasty period they were asked to pay taxes from their lands, but it was only for compensational usages in administrative activities and therefore was not a serious requirement on the part of the required. Because the subordinate groups were the main source which will provide the needed materials through general taxation, the ruling figures could have been spared from such efforts and burdens. Situation like this was also the reason for the age-old human number-based taxation practices.
The local figures of the original Silla dynasty and same of the Goguryo and Baekjae refugees were added to the ruling group of the Koryo dynasty. This meant that with the foundation of the Koryo dynasty, the traditional ruling mechanism which had the descendants of the original 6-Bu members(who transformed themselves into Golpum/骨品 figures) role the descendants of the refugees from the other late dynasties, was completely dismantled, In taxational terms, this kind of change was a very significant one. Unlike the ruling figures of the earlier periods, the members of the ruling group of the Koryo dynasty were required to pay taxes which were calculated and determined by the size of their lands. This marked a stark contrast between the nature of those two ruling groups.

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머리말

1. 신라 지배층의 구성과 그 성격

2. 부세제도의 성격과 그 변동

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UCI(KEPA) : I410-ECN-0101-2009-911-013726222