지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 한국역사연구회 역사와현실 역사와 현실 제117호
- 발행연도
- 2020.9
- 수록면
- 147 - 183 (37page)
- DOI
- 10.35865/YWH.2020.09.117.147
이용수
초록· 키워드
오류제보하기
Discussed in this article is the nature of “Yu’in” figures, who were objects of taxation in the Goguryeo system.
It seems like Juseo and Suseo, especially their accounts of Goryeo (Goguryeo) and its law, indeed consulted the same source material regarding Goguryeo Yul/Rryeong(律令) laws, yet in recording them actually employed different types of descriptions. Goguryeo’s tax institution described in the latter seems quite similar to that of the early Buk-Wi(before the reforms of Emperor Hyomun-je), as Goguryeo’s collection of textile(布) and cereal(穀) altogether as taxes(稅) resembles Buk-Wi’s Joh(調) tax quite much, and Goguryeo’s calculation of taxes(租) based on households(戶) is also not that different from other Buk-Wi conventions.
The Goguryeo ‘People(“In, 人”)’ described in Suseo as entities paying ‘Joh (調)-style tax(稅)’ to the government were in fact peasants, opposite the “Yu’in” figures (which is also the focus of this article), so they do not seem to be identical with the objects of ‘Individual(口) tax.’ In terms of taxation fashion and methods of designation(as a taxation unit or a household), “In” and “Yu’in” were different beings which were also objects of different kinds of taxation.
The term “Yu’in” generally appears opposite ordinary peasants, and also appears as an abbreviation to a group of people described as ‘Yushik Baekseong, Gongsang Yushikjimin.’ People with occupations other than agriculture, such as commerce and manufacturing, who had to be managed with different types of census registers, belonged to this category, and that means “Yu’in tax” was levied upon households which were engaged in occupations other than agriculture. The kind of tax that was most painful to them were labor drafts related to their occupations, but because it was never mentioned in Suseo, it may appear as if they were recipients of certain tax exemptions.
It seems like Juseo and Suseo, especially their accounts of Goryeo (Goguryeo) and its law, indeed consulted the same source material regarding Goguryeo Yul/Rryeong(律令) laws, yet in recording them actually employed different types of descriptions. Goguryeo’s tax institution described in the latter seems quite similar to that of the early Buk-Wi(before the reforms of Emperor Hyomun-je), as Goguryeo’s collection of textile(布) and cereal(穀) altogether as taxes(稅) resembles Buk-Wi’s Joh(調) tax quite much, and Goguryeo’s calculation of taxes(租) based on households(戶) is also not that different from other Buk-Wi conventions.
The Goguryeo ‘People(“In, 人”)’ described in Suseo as entities paying ‘Joh (調)-style tax(稅)’ to the government were in fact peasants, opposite the “Yu’in” figures (which is also the focus of this article), so they do not seem to be identical with the objects of ‘Individual(口) tax.’ In terms of taxation fashion and methods of designation(as a taxation unit or a household), “In” and “Yu’in” were different beings which were also objects of different kinds of taxation.
The term “Yu’in” generally appears opposite ordinary peasants, and also appears as an abbreviation to a group of people described as ‘Yushik Baekseong, Gongsang Yushikjimin.’ People with occupations other than agriculture, such as commerce and manufacturing, who had to be managed with different types of census registers, belonged to this category, and that means “Yu’in tax” was levied upon households which were engaged in occupations other than agriculture. The kind of tax that was most painful to them were labor drafts related to their occupations, but because it was never mentioned in Suseo, it may appear as if they were recipients of certain tax exemptions.
목차
머리말
1. 『주서』와 『수서』고려전의 부세 관련 기사 검토
2. 『수서』고려전에 나타난 고구려의 부세체계
3. 호의 편제양상과 편호대상으로의 유인(遊人)
맺음말
참고문헌
Abstract
참고문헌 (42)
참고문헌 신청
함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
중국 세제개편의 회고 및 전망 -1990년대 이후 세제개편을 중심으로-
한중관계연구
2015 .01
-
부동산 세제의 국제 비교와 시사점
유라시아연구
2019 .01
-
해방 이후 북한 조세개혁의 배경과 세목(稅目)의 변화 — 국세를 중심으로 —
사림
2020 .01
-
1950년대 후반 세제개혁과 미국 조세고문단의 활동
역사와현실
2017 .09
-
일제시기 ‘유흥세’ 운영의 추이와 특징
한국사연구
2019 .12
-
Yu Kilchun’s Concept of Reform of the Tax System in the Korean Empire
International Journal of Korean History
2016 .08
-
5세기 초·중반 동아시아 국제질서의 재편과 고구려의 외교정책
역사와현실
2022 .06
-
Global Tax Policy Developments Related to Highly Digitalized Businesses
외국학연구
2018 .01
-
Analysis on Tax Benefits in China ― The Impact of Tax Benefits Reducing Disparity across Industries and Regions in China
중국학
2016 .01
-
해방 직후 북한의 재정·금융 상황과 임시 재정 대책
사학연구
2020 .06
-
中国田赋制度变迁的探讨
한중관계연구
2015 .01
-
고구려의 賦稅制度와 下戶의 사회경제적 지위 변화
고구려발해연구
2023 .07
-
고구려와 북조의 조공관계 성격
한국사학보
2019 .05
-
遭遇와 衝突로 高句麗 後期를 이해하다 -김진한, 2020, 『고구려 후기 대외관계사 연구』-
선사와 고대
2021 .01
-
가야 諸國과 고구려의 관계
한국고대사연구
2020 .06
-
세금(稅金)과 시대정신(時代精神)
시민인문학
2019 .01
-
한중 부동산 관련 세법의 비교를 통한 중국 부동산 보유세 도입에 관한 연구 : <종합부동산세>와 <개인주택 부동산세 잠행방법>을 중심으로
인문사회과학연구
2022 .08
-
7세기 중엽 국제정세 변동과 고구려 대외관계의 추이
대구사학
2018 .01
-
조세 및 재정에 대한 납세자들의 이해력에 영향을 미치는 요인 분석
유라시아연구
2021 .09
-
우리나라 조세지출의 소득재분배 효과 분석: 소득세 관련 항목을 중심으로
사회과학연구
2018 .01
이 논문의 저자 정보
이 논문과 함께 이용한 논문
최근 본 자료
댓글(0)
0