19세기 광주유수부의 남한산성 재정운영 -세입(稅入)항목을 중심으로

조낙영 ( Nak Young Cho ) 성균관대학교 대동문화연구원 2011 大東文化硏究 Vol.76 No.-

정조 19년(1795) 광주부는 유수부로 승격된 것을 계기로 일원적인 방어체계 아래에서 서울 외곽의 방비를 책임지는 군사 요충지로 확립되었다. 수어청과 광주부의 이원적인 관리체계 아래서는 효율적인 산성관리가 이루어질 수 없었다. 정조 19년 유수부의 성립은 체계적인 군사, 행정체계 뿐만 아니라 재정체계를 성립하는데 있어서도 중요한 전제가 되는 것이었다. 광주 유수부의 재정 세입구조를 살펴보면 경기도 전역과 충청도, 황해도를 걸치는 광범위한 범위에 있는 군병들에게 거두는 군전세, 6도에 걸쳐있는 승려들에게 거두는 고승번전, 경기도, 강원도, 황해도, 충청도, 경상도, 전라도에 있는 유수부 소속 둔전에게 거두는 둔세, 경상도, 충청도, 황해도와 평안도에서 운영되는 환곡모미를 특징적으로 들 수 있다. 이러한 세입은 일반적인 지방관아의 재정구조와는 현격히 다른 것이었다. 광주 유수부는 유수부 범위 내에 있는 전결의 전세나 군병들의 군전세를 수세하는 것에서 그치는 것이 아니었다. 중앙의 호조, 병조, 선혜청으로 유입되어야 할 재원을 유수부가 이용하게 함으로써 서울 외곽의 방어기지를 운영할 수 있는 군사재정을 마련한 것이었다. 이렇게 유수부가 거두어들인 재원들은 영고, 보장고, 보향고로 집중되었다. 이 중영고와 보장고는 유수부의 행정과 재정을 담당하는 다양한 기관들에게 재원을 분배하는 역할을 담당했다. 영고와 보장고의 지원이 없으면 여타 기관들의 운영이 이루어질 수 없었다. 또한 영고, 보장고의 재정지원을 받은 여러 기구들은 마찬가지로 여러 가지 명목으로 영고와 보장고에 그들의 재정을 지원하기도 했다. 유수부에 소속된 여러 행정·재정기구들은 긴밀한 재정적 네트워크를 통해서 운영되었다. 반면 보휼고는 직접 관원들에게 급료를 지급하는 역활만을 담당했으나 유수부를 운영하는 관리와 군관들에게 재원을 지급한다는 기능면에서는 영고와 보장고와 다를 바가 없었다. In the 19-year reign of the King Jeongjo of Joseon, Gwangju-bu emerged a key military outpost on the outskirts of the capital city as it was elevated to ``yusub.`` Until then, an efficient defense mechanism had yet to be guaranteed by previous dual management system for Namhansanseong co-handled by two governmental agencies Sucheong and Gwangju-bu. Under such circumstances, the launch of yusubu implied another systematic military and administrative mechanism for the Gwangju region. And it also constituted a vital requirement for the formation of fiscal system for Gwangju. The structure of Gwangju-yusubu`s fiscal and taxation system can be characterized by military land tax levied on wide-ranging soldiers across Gyeonggi-do, Chungcheong-do, and Hwanghae-do, Goseung-Beonjeon imposed on Buddhist monks across six ``do`` areas (provinces), land tax on dunjeon under the control of yusubu in Gyeonggi-do, Gangwon-do, Hwanghae-do, Chungcheong-do, Gyeongsang-do, and Jeolla-do, and hwangok-momi enforced in Gyeongsang-do, Chungcheong-do, Hwanghae-do, Pyeongan-do. Gwangju-yusubu`s taxation scheme stands in stark contrast to the fiscal framework for a general byeongyeong (barrack). Gwangju-yusubu not only levied a land tax on areas under the jurisdiction of yusubu or a military land tax on soldiers but also appropriated part of tax revenues which should go to central governmental agencies: Hojo, Byeongjo, and Seonhyecheong. Consequently, it could secure its own military financing sources to operate an outlying defense base far away from the capital city, Hanyang. These fiscal revenues mainly converged on three fiscal agencies: Young-go, Bojang-go, and Bohyang-go. Young-go and Bojang-go undertook allocation of financial resources to those entities in charge of administrative and financial affairs of Gwangju-yusubu. The remaining organizations couldn`t be operated without the support of Young-go and Bojang-go. Conversely, these organizations also provided financial support for Young-go and Bojang-go on various grounds. A set of administrative and financial agencies under the jurisdiction of yusubu were closely intertwined with one another via a solid financial network. By contrast, Bohyang-go played a simple role in direct allocation of wages to yusubu officials. Given such financial allocation to officials and officers engaged in the operation of yusubu, however, Bohyang-go`s function shows little difference compared with Young-go and Bojang-go.

논문 : 17세기 강화도(江華島) 비축곡(備蓄穀)의 마련과 운영

조낙영 ( Nak Young Cho ) 서울대학교 국사학과 2005 韓國史論 Vol.51 No.-

『부역실총』을 통해 본 경기의 재원 특성 및 운영 구조

조낙영(Cho, Nak-young) 한국역사연구회 2013 역사와 현실 Vol.- No.90

According to Ju-Rye(周禮), the Gyeong"gi(京畿) region signifies the hinterland within 500 ri radius of the capital. Gyeong"gi is the closest region to Han yang and was the province subject to the de facto central power of the capital. The taxation policies in this region reflected the characteristics of Gyeong"gi. A close examination of documents inside Buyeok-silchong concerning the Gyeong"gi region reveals that 95% of the tributes from the region were payments to the central financial institution, the Ho-jo ministry, the Seon‘hye-cheong and Gyun’yeok-cheong offices, as well as the central military institutions (such as the Byeong-jo ministry, and military camps including Hullyeon Dogam, Geum‘wi-yeong, Eo’yeong-cheong, Su’eo-cheong, Chong’yung-cheong). Tributes to the central government were mostly made in the form of rice and metallic currency. In similar fashion, certain items repeatedly appeared on the levy list for the central military institutions. Gyeong"gi taxes delivered to the five central military camps were all in the form of rice and metallic currency. Revenues for Hullyeon Dogam, Eo’yeong-cheong, Geum‘wi-yeong and three military camps came in metallic currency. Taxes paid to Su eo-cheong and Chong’yung-cheong from the Gyeong"gi region were in the form of rice. In this way, the capital was able to receive rice and metallic currency from the Gyeong"gi residents under the jurisdiction of five central camps. A lot of Gyeong"gi residents were obligated to accommodate the passage of ambassadors, to construct and provide labor and finances for royal tombs and manage transportation organization. To alleviate the burden of the Gyeong"gi residents, the central government transferred some finances from the Sam‘nam region to support them. Despite the minor support from other regions, Gwansu-mi from Daedong-mi or sagaek-jigong-mi, sufficient support could not be secured for the finances required by many eups. This was due to its geographical feature as the gateway to the capital and the land site for royal tombs. In the 18th century, with the consolidation of absolute monarchy, funerary rituals and memorial ceremonies became more frequent and ambassadorial visits like Gug’yeok became more sporadic. Therefore, many eups in the Gyeong"gi region were forced to impose taxes and manager revenues in addition to the regulations of the central government. For the Gyeong"gi region which had to provide labor and finances as the capital’s hinterland, additional taxes were inevitable.

17세기 후반~18세기 초, 강화 유수부 군향곡의 이전과 의미

조낙영(Cho, Nak-young) 한국역사연구회 2017 역사와 현실 Vol.- No.103

In the early 17th century, Gang’hwa-bu (as a local administrative unit established on the Gang’hwa-do island) was designated as an emergency shelter for the government and the royal family in case of drastic situations or grim circumstances. Following such decision, the region was promoted and received the ‘Yusu-bu’ rank, while coastal defense was upgraded immensely. What was equally important for the government and the region at the time was to secure a huge amount of military provisions such as grains, to feed all the troops stationed there. And in order to do that, reclamation plans were launched to divert farms and ranches inside the island (and also its coastal areas) into lands that could support agricultural production. At the same time, areas near the Gang’hwa-bu region were allowed to loan military reserves from the Gang’ hwa-bu authorities. Productions from large scale garrison farms and the operations of Hwan’gok(grain loans, as mentioned above) led to a successful accumulation of a large amount of grains which was then in turn used as relief expenses for many areas in the Gyeonggi-do province. In the 17th century, the military provision grains of the Gang’hwa Yusu-bu unit, alongside the Namhan Sanseong fortress reserve from the same province’s Gwangju area, served as an important source of funding regional relief efforts planned to aid Gyeonggi provincial population. And in the second half of the 17th century and also in the early days of the 18th, the Gang’hwa grain was again used as a reserve resource to aid central offices which were suffering deficits. It was also frequently used to aid the Hojo Ministry of Finance. Before, Hojo (with the Seon’hye-cheong office) was the one which most critically supported the Yusu-bu authorities, as their budget was always insufficient. Till the second half of the 17th century, there were still military tensions between Joseon and Qing China, and Gang’hwa was still the primary emergency shelter, so through the reign of king Hyeonjong, the Hojo office, which was suffering from its own deficit caused by all the exempted taxes because of the draughts, loaned military grains from Gang’hwa Yusu-bu and then returned them to Gang’hwa in the form of land tax or Daedong taxes, offering financial assistance to Gang’hwa in the process. But in the 18th century, tensions with Qing subsided, and this time a huge portion of grains at Ganghwa were diverted to the Hojo ministry and used as part of the central government’s budget. As a result, a new trend in which military budgets that had been separately operated began to be tied into the jurisdiction of several central financial offices, started to form.