조선후기 지방재정과 계방의 출현 : 제역 및 제역촌과 관련하여

송양섭(Song Yang-seop) 湖西史學會 2011 역사와 담론 Vol.0 No.59

The Gye-Bang is a form of financing administration reluctantly adopted by local governments as a protocol of Je-yeok witnessed the Daedong Act and the Gyunyeok Act during the eighteenth century. The old practice of Je-yeok, however, was extensively adhered in procuring local incomes even after the enactment of Daedong and the Gyunyeok because the financial compensation was limited to the central government and the local finance was still in trouble. In the meantime, with the background of both communal taxing and the practice of Yang-ho, a various ways of Bang-nab (a sort of proxy tax payment) were widespread; the traditional Jye-yeok Villages (the tax-exempt communities) were, as a result, transformed into a new form of Gye-bang. Same in the cases of contemporaneous Min-go and Gunpogye practices, the Gye-bang was a kind of proxy-taxing agent between local government and community; it was highly propagated with the merits of both evading military duties and financing local institutes though. As a result, the Gye-bang played a significant role in collecting local revenue and this explains why it was strongly customized in the local administration in spite of its banning by central government.

반계 유형원의 병농일치론(兵農一致論)과 군사제도 개혁안

송양섭 ( Song Yang-seop ) 한국실학학회 2020 한국실학연구 Vol.0 No.40

왜란과 호란 이후 많은 문제를 드러내고 있던 군제를 배경으로 유형원은 민의 재생산 기반과 군제를 일체화한 병농일치적 군제개혁안을 구상했다. 여기에는 조선전기의 戶首保人制가 차용되었으며 束伍分軍法을 부대편성의 원칙으로 제시하였다. 병농분리의 대표적 군영인 훈련도감은 그 효용을 인정하여 그대로 존속하도록 하였다. 병농일치의 원칙을 기본으로 하면서도 경험적으로 효용성이 증명된 제도는 그대로 채용하는 유연한 태도였다. 주력 병종은 正兵으로 이들은 公田制의 頃夫에 해당하는 균질적 소농으로 군역체계의 표준단위가 되었다. 공전제의 기반 위에 병농일치의 군호편성은 대략 5∼7배에 달하는 戶保數의 증가를 가져오도록 한 것으로 실로 ‘북벌’의 염원에 걸 맞는 획기적인 군사력 증강이라 할 만 했다. 중앙군제는 5위를 복설하고 騎兵과 步兵으로 병종을 단순화하였다. 입역방식은 어영청의 그것을 차용하였다. 훈련도감은 왕성수비의 정예병으로 일정한 독립성을 인정하고 금군과 도성치안을 위한 대책도 제시하였다. 지방군에 대해서는 鎭管體制의 복구와 營將制의 폐지를 주장했다. 특히 『紀效新書』의 分軍法을 기본으로 하면서도 생활공간과 부대편제를 일치시켜 군현 단위의 자기완결적 방어시스템의 구축하고자 했다. 이러한 방안은 상당부분 유성룡의 주장에서 영향을 받은 것이었다. 각읍은 자체의 수비전략과 관방시설 등을 갖춘 독자적 방어단위로 전국적으로 읍성을 축조하여 유사시 방어의 거점으로 삼도록 했다. 유형원의 구상은 고제의 취지를 살린 공전제의 바탕에 조선전기적 군제를 복구하면서도 당대의 제도를 적절히 참용하여 체계화한 종합적인 개혁안이었다. Yu Hyeongwon designed a plan for military system reform based on farmer-soldier concurrence, which integrated reproduction base of the people and the military system, as the system had been showing various issues after the Hideyoshi Invasion in 1592 and the Manchu Invasion in 1636. Here Yu adopted the Hosu-Boin system of the early Joseon dynasty, and suggested a principle of unit organization called Sogobungunbeop (束伍分軍法). At the same time, Yu admitted the utility of Hullyeondogam, the representative military division based on the full-time soldier (兵農分離), and left it subsisted. In principle, Yu targeted the militia (兵農一致), but at the same time he showed a flexible approach to use the system proven useful experientially. The main forces consisted of Jeongbyeong(正兵;the regular soldiers), who were homogeneous peasants identical to Gyeongbu (頃夫) in Gongjeonje(公田制; Public Land system), and these soldiers were the standard unit of the military service system. Consisting the military household units(軍戶) based on Gongjeonje resulted in the increase of the number of the households responsible for the military service and its provision, around 5 to 7 times. It could be considered as an innovative reinforcement of the military force commensurate with the hope of so-called ‘Bukbeol’, the Northern Campaign. For the system of the central army, Yu planned to restore the Five Guards and simplified the type of the units into the cavalry and the infantry. The style of service resembled that of Eoyeongcheong. He also acknowledged the independence of Hullyeondogam as the elite forces defending the royal capital, as well as presenting alternatives for the security of the capital and the Royal Guards. For the local army, Bangye urged the restoration of Jingwan (鎭管) system and the abolishment of Yeongjang (營將) system. Especially, he sought to construct the self-perfecting defense system in every Prefectures and Counties, not only based on Jixiao Xinshu (紀效新書), but also coordinating the living space and the unit organization. The part of this plan was mostly influenced by that of Ryu Seongryong. Yu Hyeongwon set every local prefectures and counties as the strongpoint of the defense in emergency by constructing Eupseong, the local fortress, across the country, making it an independent unit of defense equipped with defensive strategies and facilities on its own. Yu's design was the comprehensive reformation plan, where based on Gongjeonje, he revived the ancient system, at the same time restoring the early dynastic model of the military system and utilizing his contemporary system.

1896년 智島郡 創設과 西南海 島嶼 支配構造의 再編 : 吳宖默의 『智島郡叢?錄』을 중심으로

송양섭(Song Yang-seop) 고려사학회 2007 한국사학보 Vol.- No.26

이 글은 甲午 · 光武年間의 지방제도 개혁의 일환으로 이루어진 서남해도서지역이 독자적인 행정단위로 편제되는 과정과 이로 인해 나타나는 도서지역 지배구조의 재편 양상을 지도군의 사례를 통해 살펴보고자 하였다. 초대군수 吳宖默에 의해 주도된 지도군의 창설은 조선 후기 이래 장구한 기간동안 꾸준히 제기되었던 海島設邑論의 제도적 실현이었다. 지도군 창설로 도서지역은 보다 정비된 面里制가 적용되었고 村落, 戶數, 結摠 등 도서지역에 대한 상세하고도 체계적인 현황파악은 전시기와 비교할 수 없을 정도였다. 특히 官戶 · 煙突戶의 이중적 호구파악, 난맥상을 보이고 있던 토지 파악 등은 도서지역의 지리적 특성을 배경으로 이 시기 진행된 지방제도 · 재정 개혁책과 맞물려 나타난 복잡한 지역사회의 현실을 반영하고 있었다. 지도군 창설과정에서 중요한 시책 중 하나가 鄕會의 법제화와 鄕約 · 鄕長制의 실시였다. 이는 도서민에 의해 선출된 대표를 郡政에 참여시킴으로써 지역지배의 효율과 안정을 기하는 한편 종래 촌락사회 운영의 자율적 영역으로 존재해왔던 부문을 제도화한 것으로서 관권의 지역사회에 대한 침투가 더욱 강화되었음을 보여준다. 그것은 조세 · 재정과 같은 郡政의 주요한 부문에 대한 도서민의 자율성을 인정하면서도 이를 법적인 틀에 포섭함으로써 관의 통제에 두고 지역지배에 적극적으로 활용해나가는 방식이었다. 또한 사복시 목장이나 궁방 · 아문 등의 折受地가 대부분이었던 이 지역에 甲午陞總 이후 새로이 가해지는 結稅負擔을 둘러싸고 도서민은 結稅를 拒納하거나 반대로 둔세거납운동을 전개하는 등 자신들의 이해를 관철시키기 위한 적극적인 움직임을 보이고 있었다. 이는 지세수입을 늘리려는 탁지부의 의도와 이 지역에 오랫동안 지배권을 행사해온 궁방 등 각급기관의 이해가 도서지역의 현실과 맞물려 표출된 것이었다. The present paper discusses the process of establishing an independent local administrative unit of the southwestern archipelago. Aspects of reorganization of administrative structure are well exemplified by the establishment of lido County in 1896, which was led by Oh Hoengmuk, the first county executive. It was the realization of long standing argument of Archipelago county establishment. The establishment of lido County allowed a well organized Myeon-Li system and detailed census of villages, households and taxable land units in the archipelago. The administrative reorganization reflects complex reality of local societies in accordance with various finance and local institution reform projects during the late 19th century. One of the important policies in establishing the Jido County was legalization of Hyanghoe(鄕會) and enforcement of Hyangyak(鄕約) and Hyangjan system(鄕長制), which in turn allowed representatives to participate in the local government. The legalization of autonomous activities also shows the reinforcement of administrative power into the local societies. This marks the enforcement of the policy that acknowledges local autonomies while incorporating them into the legal structure. In the meantime, people in the archipelago were active in trying to resist the land taxation, which shows the conflict between the Ministry of Finance(度支部) and various local administrative units such as Gunbang(宮房).

18ㆍ19세기 屯田에 있어서 屯民의 抵抗과 定摠制의 채택

宋亮燮(Song Yang-Seop) 역사학회 2002 역사학보 Vol.174 No.-

During the 18th and 19th centuries, the peasants assigned to or located at the garrison farms throughout the Chosun society were starting to stand up and violently resist to the taxation pressures inflicted upon them by the government, while the Gun-amun military divisions were also beginning to respond to this situation with not that friendly means as well. In this research, the nature and continuation of those conflicts, along with the ramifications they caused, will all be examined to assess the overall situation of the garrison farm operations in this time period. What should be noted is that, underlying the various changes of land ownerships or operation styles at the time were the unwavering faith and efforts of the garrison farm peasants who were trying to break away from the government's oppressive land control. Their efforts were initially targeted at taxes reduction, but the real objective was to secure legal ownership over the garrison farm lands which they were cultivating and managing, to the effect of establishing an actual ownership. Those conflicts which involved the garrison farm ownerships and operations, clearly reveal to us that the garrison farm administration was reaching a turning point in this time period, as the governmental offices were losing authority over these particular land units which they officially owned for centuries, due to the resistance activities of the lower-class peasants and local landlords. Eventually the garrison farm lands were to be continually transformed into ordinary land units as conflicts continued, because the people responsible for the actual cultivation efforts continued to gain more and more momentum, enough to claim the land they were cultivating to be the land of their own. As a result of the continuous resistance on the peasants' part, the pressure of taxation gradually decreased, and as the military divisions were continually losing their authorities and ownerships over the garrison farms, the farms started to be gradually transformed into ordinary land units. Threatened by series of economical changes engineered under the joint effort of the local officials and local influentials, the military divisions realized they were facing financial crises, and tried to level the playground by implementing a new taxation method, which required fixed amount of taxes to be submitted regardless of the agricultural conditions or yield status of the year, and required the Eup(邑) units to submit the entirety of their taxes simultaneously, and not separately. This new taxation method was called the Jeongchong-jae(定摠制) administration. This new method was undoubtedly designed to allow the military divisions to secure fixed amount of income, regardless of the ownership instabilities which were becoming quite apparent. But the new method was applied to the taxation process under the supervision of the local officials, and the Myeon, Ri local units as taxation units were under the distinct influences of the local influentials. So the military divisions still had to face the continuous resistance from the local officials and influentials who were trying to reduce the taxation. In response, the military divisions also managed to find a way to indirectly retaliate to these resistance by simply not releasing any needed amount of relief items. Unlike the ordinary lands which the Ministry of Taxation had the authority to distribute relief material, the distribution of relief material to the people attached to the garrison farms were under the authority of the military divisions. But as time went on, the implementation of this new method only carne to serve as a glaring proof that the land-owners(the military divisions) were no longer in total control of the taxation process. In fact the military divisions were in a defensive position here. Absolute ownerships over the garrison farms were being already broken down everywhere, and the taxation process was no longer based

정조(正祖)의 왕실재정 개혁과 "궁부일체(宮府一體)"론(論)

송양섭 ( Yang Seop Song ) 성균관대학교 대동문화연구원 2011 大東文化硏究 Vol.76 No.-

정조는 즉위 직후(1776) 규정 외로 보유하고 있는 궁방전을 조사하여 대대적인 출세를 단행하고 여러 궁방의 전결을 호조로 이속시키는 등 다양한 조치를 취하였다. 이를 통해 약 6만여 결에 달하는 궁방전의 1/3∼1/2 정도가 出稅됨으로써 내수사와 주요 궁방의 면세결은 크게 줄어들고 확정된 면세결총은 이후 궁방전 운영의 하나의 기준으로 자리 잡게 된다. 아울러 「丙申定式」을 통해 無土免稅田의 호조귀속과 導掌 下送禁止 조치가 취해졌다. 도장·궁차 등의 파견을 통한 宮稅 징수가 금지되고 각읍 수령이 수취를 담당하여 호조에 상납토록 하자 내수사·궁방은 토지에 대한 직접적인 지배력을 크게 상실하였으며 호조로부터 상당부분의 재원을 지원받지 않으면 안 되는 처지가 되었다. 정조는 그 외에도 신설궁방에 대한 재정긴축을 꾸준히 추진하였다. 노비공에 대한 조치도 취해졌다. 정조 2년(1778) 내노비에 대해 추쇄관 파견을 금지하고 비총제를 적용했다. 비총제의 실시로 노비공은 수령이 수취하여 내수사에 상납하면 내수사가 각궁에 분배하는 형태로 운영되었다. 궁방 사패노비는 해당읍에서 상납하면 호조에서 이를 각궁에 나누어주도록 하였다. 정조의 개혁조치 이후 궁방전과 노비공의 운영 양상도 변화하였다. 궁세·노비공의 수취와 분배과정에서 호조·내수사의 역할이 두드러지고 지방수령의 역할이 중시되면서 두 가지 재원의 수취가 지방재정과 관련되기 시작했다. 왕실재정의 수입 가운데 토지 수입의 경우 전체의 85.1% 정도가 호조에서 지원되었고 노비공도 상당부분이 내수사를 통해 분배되었다. 정조의 왕실재정 개혁책은 대부분 ``궁부일체``론을 이념적 근거로 삼고 있었다. 궁부일체론을 통해 정조가 추진한 왕실재정 개혁은 첫째, 왕실재정 운영업무를 대거 국가재정의 중추인 호조가 흡수하거나 통제함으로써 합리적 운영을 위한 토대를 마련하는 것, 둘째, 內需司의 운영을 정규 행정기구와 밀착시켜 자의성의 소지를 줄이는 한편 진휼 등 공공부문에 대한 지출을 늘려 공적 재원으로서의 위상을 강화하는 것이었다. 셋째는 比摠制의 적용을 통해 宮房免稅結과 奴婢身貢의 총액을 설정함으로써 예산규모의 적정한 관리를 꾀하였으며, 넷째는 관료제와 군현제적 질서에 왕실재정 수취과정을 편입시키는 형태였다. 이러한 운영원리는 대체로 18세기 단계에서 하나의 모델을 이루는 것으로 생각되지만 그것은 정형화한 체제가 아닌, 상황논리에 의해 언제든지 왜곡될 가능성을 안고 있었다. 이 때문에 이후에도 內需司를 포함한 왕실재정 운영에는 신료들의 끊임없는 견제와 비판이 가해질 수밖에 없었다. 조선왕조의 왕실재정이 끝내 私的인 성격을 탈각하지 못했음에도 일정한 수준의 公的 성격을 유지할 수 있었던 것은 이 같이 왕실재정에 대한 끊임없는 비판과 견제를 통해 형성된 정치적·제도적 긴장관계가 크게 작용했기 때문이었다. King Jeongjo``s agenda for reformation of royal finance is basically based on the Gungbuilcheron (literally the doctrine for uniformity of both regality and government administration). The Gungbuilcheron enabled him to prompt his reformation plan in four principles: 1) the royal finance is fully administered and/or controlled by Hojo so that a reasonable management is guranteed; 2) the management of the Naesusa (a purchasing agency on behalf of the royal palace) is meddled with by govenmental administration in order to avoid its prodigality; 3) the budget for palace is effectively controlled by prescribed tax deduction rate and count of royal servants according to the Bichongje (calculation of net sum amount); 4) royal incoming procedure is in harmony with the contemporaneous bureaucracy and local administration. Although seems to have formed a typical model in the eighteenth century, these principles were liable to be falsified under certain conditions. Therefore, the royal finance, including the Naesusa, has been continuously constrained and appealed by governmental retainers. This incessant criticism and checking against royal finance created a political and institutional tension; and this tension was responsible for the public image of royal finance of Joseon all that its nature remained rather private and secluded.

특집 : 조선후기 실학자의 현실 인식과 사회경제개혁론; 반계 유형원의 지방제도 개혁론

송양섭 ( Yang Seop Song ) 한국실학학회 2014 한국실학연구 Vol.0 No.27

지방제도 개혁론은 유형원이 구상한 이상국가의 실행조직이자 구동체계로 매우 중요한 위상과 역할을 가지고 있었다. 유형원은 많은 모순과 문제점을 안고 있었던 지방제도를 자연지리적 공간 구성을 기본으로 제반요소를 참작하며 새로이 개편함으로써 정치나 윤리 등의 문제에 의해 쉽사리 변동되지 않는 항구적 제도로 확정짓고자 했다. 이는 기존 7개의 군현등급을 5개로 단순화하고 영세한 군현을 대대적으로 통폐합함으로써 부세부담의 공평성을 기하는데 초점이 맞추어졌다. 유형원의 군현제 개편안은 미완에 그친 것이었지만 토지와 호구를 기준으로 읍격을 재조정함으로써 부세수취와 재정운영의 독자적 단위로서 내실을 기할 수 있도록 한 의도가 드러난다. 수령을 포함한 군현내 각종 직임을 상관-부관 체제로 운영하도록 하였고 향관을 비롯한 면 단위 책임자의 자격을 엄격히 규정하는 한편 관직체계로 진출할 수 있는 階梯的 통로를 터줌으로써 유력 재지세력의 적극적인 참여를 유도하였다. 행정실무자들에게는 업무의 대가로 적정한 보수를 지급하도록 하였다. 군현 차원에서는 각종 기반시설을 설치하도록 하여 자기완결적인 통치의 단위로서 면모를 갖추도록 하였다. Reforming local government system is very instrumental and crucial for Yu, Heong-Weon in realizing and operating his idealized state. He amended inconsistent and harmful localization plan based on the environmental section and other relevant factors; he aimed to set a permanent local system not influenced by politics and such abstract attributes as local ethics and traditions. This task focused on pursuing the equity of taxation by reducing the seven classes of counties/prefectures into five and by annexing petty local units. His reformation plan, although incomplete, is intended to regulate the qualification of individual towns according to land and population so that they can function as independent taxing and budgeting units. The local positions, including the head of county, are organized into boss/adjutant system; the qualification of local officials are strictly prescribed but their career are to be sequentially extended to central government in order to make local influentials actively participate in administration; their services are also rewarded by appropriate payments. The individual counties and prefectures are to be equipped with various social infra facilities, enough to become self-sufficient and autonomous local units.

균역법 시행기 雜役價의 詳定과 지방재정 운영의 변화 : 충청도 지역을 중심으로

송양섭(Song Yang-seop) 고려사학회 2010 한국사학보 Vol.- No.38

This study analyzes the process through which the miscellaneous taxes(雜役稅) that were, along with the ky?lmi(結米, new surtax on land), imposed as part of the Kyuny?kp?p (均役法, Equalized Tax Law). In addition, it also examines the changes which took place in terms of the management of local finances after the implementation of the Equalized Tax Law in the Ch'ungch'?ng(忠淸) area. After many twists and turns, the miscellaneous taxes were imposed only in the Ch'ungch'?ng area, a situation which caused a significant rift between the Governor of Ch'ungch'?ng Province and the Kyuny?kch'?ng(均役廳, Office of Equalized Tax Service) over whom should gain control of the additional finances. This rift had its origins in the fact that the miscellaneous taxes were originally implemented as a means to supplement the finances of the central government, not to facilitate local government's management of their finances. The imposition of a 3-tu(斗) of grain surtax on each piece of land managed by the governor in effect complemented other established taxes such as the ch?ch'imi(儲置米, grains for local finance), sangjin'gok(常賑穀, relief grain), and ky?lch?n (結錢, cash surtax on land). The enforcement of miscellaneous taxes was a significant denouement in that it officialized a local finance system that had long been dependent on existing practices and customs. However, the limitations of this original system were exposed amidst the growing demands being made on local finances. In this regard, the creation by local governments of various items on which taxes could be imposed and the establishment of independent financial resources such as min'go(民庫, local treasury) should be viewed as an attempt on the part of local governments to mitigate their financial crisis.

壬辰倭亂期 國家의 屯田 設置와 經營

송양섭(Song Yang-seop) 고려사학회 1999 한국사학보 Vol.- No.7

17세기 전반 梧里 李元翼의 정치활동과 정책구상

송양섭(Song Yang-Seop) 한국인물사연구소 2006 한국인물사연구 Vol.5 No.-

17세기 江華島 방어체제의 확립과 鎭撫營의 창설

송양섭(Song Yang-seop) 고려사학회 2002 한국사학보 Vol.- No.13