필자는 이 논문을 통해 1776년(정조 즉위) 정조가 단행한 「丙申定式」이 원안대로 시행되지 못하여 일정 부분 한계가 있다는 사실을 지적하고자 했다. 이를 위해 18~19세기의 연대기 자료와 규장각 소장의 庄土文籍 無土導掌 관련 고문서를 활용했다. 18~19세기로 가면서 조정에서 궁방에 지급할 토지가 부족하자 호조 元結에 궁방의 수조권을 설정하여 지급했는데, 이것이 무토이다. 유토가 折收・賜與・買得 등의 방식으로 확보되어 궁방이 소유권을 갖는 永作宮屯이라면, 무토는 궁방이 結 당 米 23두[租 60두, 錢 7냥 6전 7푼]의 收租權을 갖는 戶曹 소유의 토지이다. 시기가 지날수록 궁방전에서 무토가 차지하는 비중이 확대되면서 무토 도장의 중요성은 커져 갔다. 국가에서는 무토가 한 지역에 오랫동안 유지되어 나타날 수 있는 소유권 침탈을 방지하기 위해 10년 단위로[초기에는 3년] 移定하게 했지만, 이는 제대로 지켜지지 않았다. 무토도장의 역할은 호조 원결에서 미 23두를 궁방에 상납하는 것으로, 유토도장에 비하여 상대적으로 이권이 작고, 비중도 크지 않았다. 그래서 이들을 收稅導掌・役價導掌・坐食導掌으로 불렀다. 그야말로 무토도장은 세금을 거두는 일[役]을 담당하여 하는 일없이 앉아서 먹는 도장이었다. 사실 무토의 結稅는 지방 군현에서 거둬 호조로 상납하고, 호조가 궁방에 지급하면 되므로 도장을 혁파해도 크게 문제가 되지 않을 수 있다. 이러한 의미에서 正祖는 병신정식의 개혁의 하나로 무토도장의 혁파를 단행했다. 그러나 이는 본래의 매뉴얼대로 진행되지 못하였고, 90년이 지난 대원군 집권 초기(1864~1868)에야 혁파되었다. 장토문적에 편철된 고문서상에서는 1776년 이후에도 무토도장은 여전히 差定되었고, 도장권은 物權으로 지속적으로 거래되었다. 무토 수조권에 대한 호조직납의 원칙은 준행되지 못했고, 대원군 집권 초반 이후에나 가능해졌다. 그러나 이것도 그리 오래 지속되지는 못했다. 30여년 뒤 1894년에 甲午陞總으로 무토가 혁파되었기 때문이다. 즉, 1776년 정조에 의해 제안된 병신정식은 충돌과 타협을 거듭하다가 대원군대에 들어서야 실현되었다. 그러나 대원군이 90년이 지난 뒤에 병신정식의 원칙을 재천명한 것은 그만큼 그것이 갖는 의미가 컸기 때문이다.
This study showed that the reform of Muto-do right was not implemented immediately among various provisions contained in 「Byeongsin-jeongsik」 which had been proclaimed by King Jeongjo upon his ascent to the throne in 1779 based on about 200 old documents related to Muto-dojanggwon in Naesusamunjeok during the 18th to 19th century. The designation of Muto-dojang and transaction of Dojang have continued since the period of reign by King Jeongjo. Based on that, 「Byeongsin-jeongsik」 was found to have had a limited meaning and the state of Dogjang right of Muto and transaction, which had received little attention thus far, could be understood. Muto Dojang continued to have its place without being reformed by the Byeongsin-jeongsik implemented at the ascent of King Jeongjo to the throne(1776) until it was finally reformed during the period of regent rule(1864~1868). As a result, the tax incomes were transferred from each county and prefecture to Hojo and then subsequently sent to Gungbang. Direct transfer by Hojo began only from 1864. However, the system of direct transfer by Hojo did not last long. That system was dismantled by Muto through the Gabo-seung-chong in 1894. Byeongsin-jeongsik repeated conflict with reality and negotiation over the long-term, and could be realized only during the regent period. The regent attempted to proclaim the principle of Byeongsin-jeongsik again after as many as 90 years, which reflects the significance and importance of Byeongsin-jeongsik. Based on aforesaid study, the issue over the reform of Muto-dojang would need to be reexamined, which has been taken for granted thus far. Therefore, the Muto-dojang, along with Yuto-dojang, would also need to be recognized again as a new area of research. In addition, Dojang still remains in various areas such as Dunto, Nobiyeokga, Sawijeon, etc., as well as Gungbang. It would be necessary to broaden understanding of the Dojang right that has been limited to Yuto-dojang to date. From now on, it would be necessary to review the financial reform by regent in full scale, as well as the reform policies of regent for Gungbang. Dojang of Muto has the characteristics basically different from Dojang of Yuto. Their role was confined to the transfer of tax money which they were responsible for, regardless of the operation of Gungbang, in the same way as Dojang in Yuto. They were called 'Joasik-dojang' or 'Suse-dojang', implying that they did not have heavy workloads. Thus, the central government attempted to abolish the system and increase efficiency of operation. However, it continued to remain due to the significant interest involved. Muto-dojang was elevated to the status of public figures because the State considered their role similar to that of public figures. The Muto-dojang is considered to have also played certain role in the formation of Gungbang. In other words, Gungbang is thought to have played certain role in the obtainment of Wongyeol from Hojo, but specific details remain unknown. Muto Dojang could not create as much interest as Yuto Dojang did. They did not engage themselves actively in relative sense, and it could be found that the fluctuations in the price were not very large. However, such type of interest was difficult to be abandoned because certain income could be earned by the gentry with lower social status or people around the Palace. Nonetheless, the characteristics of Muto-dojang will become clearer if the studies on Yuto-dojang are diversified.