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논문 기본 정보

자료유형
학술저널
저자정보
최주희 (한국중앙연구원)
저널정보
한국사연구회 한국사연구 韓國史硏究 제164호
발행연도
2014.3
수록면
193 - 236 (44page)

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초록· 키워드

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Implemented from the mid-18thcenturyonwards, the Kyuny?kp?p(Equalized Tax Law) effectively cut the military cloth tax (kunp′o) that had historically flowed to the military units and government offices in half. As a result, the successful implementation of the Kyuny?kp?p became dependent on the appeasement of these entities’ repulsion for tax revenues reduction. When the Kyuny?kp?p was enforced, King Y?ngjo published practices to cut the expenses of the central government, in particular the <S?nhyech′?ng ch?ngnye(The Practice of Tribute Bureau)>, so as to additionally reduce the expenses of the royal family. The publication of the <S?nhyech′?ng ch?ngnye> during the reign of King Y?ngjo actualized the ideology of kyuny?k (equalized tax) by decreasing the tributes that represented the authority of the royal family.
Although the publication of the <S?nhyech′?ng ch?ngnye> resulted in less tax revenues for the Kyuny?kch′?ng (Office of Equal Service), King Y?ngjo’s campaign was nevertheless highly successful because of his scaling back of tributes to the royal family. He was also able to reach a consensus on kamp′il k?ptae (substitute for the decrease of cloth tax). In addition, King Y?ngjo strengthened the royal authority over the financial management of military units and government offices by establishing the Kyuny?kch′?ng fully responsible for substitute financial resources.

목차

Ⅰ. 머리말
Ⅱ. 減疋給代 논의와 두 가지 정례
Ⅲ. 『선혜청정례』의 간행과 의도
Ⅳ. 損上의 모범과 益下의 실제
Ⅴ. 맺음말
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