과세지견취도 작성사업에 관한 연구 = A study on the project of the initial cadastral map named a fiscal land sketch map of Korea.

국문 초록 (Abstract)

과세지견취도(課稅地見取圖) 작성사업에 대한 연구는 토지조사사업의 결과물인 지적도가 만들어지기 이전에 지세부과를 위한 국가 공적장부로 완성되었던 과세지견취도 작성사업의 역사적, 제도적 의의를 살펴보는데 목적이 있다. 아울러 과세지견취도의 성격과 작업방법, 종사자, 사업기간과 실적, 사업비용, 과세지견취도의 용도와 도면적 특성 등 사업전반에 대한 내용을 분석․검토하였다.

결수연명부작성사업과 과세지견취도 작성사업이 완료되면서 우리나라에는『결수연명부 + 과세지견취도』라는 공부형태를 갖추게 되었다. 이것은 세지적의 기본 틀이라고 할 수 있는 『대장 + 도면』이라는 지적제도 운영의 기본 시스템이 구비하게 되었다는 것을 의미한다. 토지조사사업의 완료로 작성된 『토지대장 + 지적도』라는 지적공부와 더불어 토지과세의 주요 자료로 유용하게 사용되었던 결수연명부는 지세명기장으로 다시 지세대장으로 대체되었다. 과세지지견취도는 1914년 지세령시행규칙이 제정․시행되면서 명칭의 변경없이 지적도에 준하여 취급해 오다가 1943년 조선지세령시행규칙을 제정하면서 부칙으로 지세령시행규칙을 폐지함으로써 동시에 과세지견취도에 대한 규정이 사라지게 되었다.
이후 지적도를 등사하여 만든 지위등급도(地位等級圖)를 이용하여 토지등급과 임대가격 등을 조사하였으며, 현재는 지적도면 전산화가 완료되어 한국토지정보시스템(KLIS ; Korea Land Information System)에서 축척에 불구하고 필요한 크기로 출력이 가능한 공시지가현황도(公示地價現況圖)를 이용하고 있다.

본 연구에서는 과세지견취도를 작성하게 된 이유 및 과세지견취도 작성인력, 과세지견취도의 성격, 과세지견취도 실적 및 효과를 분석하고자 하였다. 연구결과 과세지견취도는 지세수입확대를 위해 작성되었으며, 토지소유자․경작자가 자발적으로 경작면적과 납세의무자를 신고하도록 유도하기 위하여 최하급 행정단위인 면장 책임하에 사업이 진행되었고 리․동장 등이 조사원으로 참여하였다. 또한 측량사, 제도사 등 기술자들이 과세지견취도 작성사업에 참여하였으나 사업의 시급성, 경비 등의 이유로 전량 초보적인 견취측량방법을 통하여 과세지견취도를 작성하였다.
그러나 과세지견취도라는 지적도와 유사한 도면을 구비할 수 있어 토지의 위치를 용이하게 파악할 수 있었고, 결수연명부와 더불어 세지적을 충족할 수 있는 『도면+공부』라는 지적공부와 유사한 형태를 갖춘 지적시스템이 최초로 만들어졌다는데 그 의의를 둘 수 있는 것으로 분석되었다.

주요어 : 과세지견취도, 결수연명부, 토지대장, 지적도, 견취측량

목차 (Table of Contents)

• 국문초록 ··················································································ⅰ
• 목 차 ················································································· ⅲ
• 표 목 차 ················································································· ⅴ
• 그림목차 ················································································· ⅵ
• 제 1 장 서 론········································································ 1
• 제1절 연구배경과 목적································································ 1
• 제2절 연구대상 및 범위······························································ 3
• 제3절 연구방법·········································································· 3
• 제4절 연구동향·········································································· 4
• 제 2 장 과세지견취도 작성의 목적과 의의···························8
• 제1절 지적(地籍) 용어의 사용························································8
• 제2절 과세지견취도 작성의 목적····················································9
• 1. 토지조사와 지세제도의 개편 시도···········································9
• 2. 결수연명부의 작성······························································10
• 3. 과세지견취도의 작성···························································14
• 제3절 과세지견취도 작성의 의의··················································19
• 제4절 지조개정을 통해 본 일본의 사례·········································20
• 1. 지권의 발행·······································································20
• 2. 지조개정사업과 자한도의 작성·············································22
• 제 3 장 과세지견취도 작성방법과 비용······························26
• 제1절 과세지견취도의 작성방법····················································26
• 1. 견취측량용품·····································································26
• 2. 견취도 작성방법································································26
• 제2절 과세지견취도의 종류··························································29
• 1. 과세지견취원도··································································29
• 2. 과세지견취도·····································································32
• 3. 경지배열일람도··································································33
• 제3절 과세지견취도 작성사업 종사인력·········································36
• 제4절 과세지견취도의 공시․열람················································39
• 제5절 과세지견취도 작성비용······················································41
• 제 4 장 과세지견취도 작성실적 및 효과·····························45
• 제1절 과세지견취도 작성실적·······················································45
• 제2절 과세지견취도 작성의 효과분석············································47
• 제3절 과세지견취도 등의 이용·····················································60
• 1. 결수연명부의 이용······························································60
• 2. 과세지견취도의 이용···························································62
• 제4절 과세지견취도의 발전·························································63
• 1. 지위등급도········································································63
• 2. KLIS에 의한 공시지가현황도···············································64
• 제 5 장 결 론········································································67
• 제 6 장 참고문헌····································································70
• 부 록 ·············································································72
• ABSTRACT ···········································································85
• 감 사 의 글 ·············································································87
• 표 목 차
• <표 2-1> 광무연간 수입부······························································10
• <표 2-2> 광무연간 지출부······························································11
• <표 2-3> 각 도별 결수연명부 조사․등록 완료실적표·························14
• <표 3-1> 개황도를 과세지견취도로 이용한 지역································38
• <표 3-2> 과세지견취도 공시결과 이의신청내역·································41
• <표 3-3> 충청남북도 과세지견취도 작성비용····································42
• <표 3-4> 과세지견취도 작성비용·····················································43
• <표 3-5> 과세지견취도 작성에 따른 면비지출내역·····························44
• <표 4-1> 1912년 과세지견취도 작성내역···········································45
• <표 4-2> 1913년 과세지견취도 작성내역···········································46
• <표 4-3> 과세지견취도와 사정당시 등록사항 비교표··························52
• <표 4-4> 과세지견취도 작성사업에 따른 결수증가표··························54
• <표 4-5> 1913년 12월분 견취도와 결수연명부 대조결과·····················55
• <표 4-6> 1913년 12월말 현재 각 도 토지소유자 지세납액별 인원표·····56
• <표 4-7> 1913년 12월말 현재 각 도 토지소유자 결수별 인원표···········57
• <표 4-8> 1905~1919년간의 과세지 면적의 변화·································59
• <표 4-9> 1914년 토지이동필수표·····················································61
• <표 4-10> 지위등급별 임대등급표 ··················································64
• 그 림 목 차
• <그림 2-1> 토지측량방식의 예························································23
• <그림 2-2> 지조개정시 작성한 地籍字分全圖·····································24
• <그림 3-1> 휴대용 견취판과 나침····················································26
• <그림 3-2> 리․동윤곽 작성방법·····················································28
• <그림 3-3> 김해군 주촌면 망덕리 과세지견취원도·····························30
• <그림 3-4> 과세지견취도 제작상황 재현도········································31
• <그림 3-5> 하동군 서양곡면 봉곡동 과세지견취도·····························33
• <그림 3-6> 제천군 근좌면 원박리 경지배열일람도·····························34
• <그림 3-7> 금문측량학교 졸업증서와 과세지견취도 종사원 채용장·······37
• <그림 3-8> 1912년 5월 작성한 울산군 청량면 율동 개황도·················38
• <그림 4-1> 하동군 서양곡면 봉곡동 과세지견취도 확대부분················51
• <그림 4-2> 하동군 양보면 박달리 지적도 제11호·······························51
• <그림 4-3> 울산군 하상면 반구리 지위등급도···································64
• <그림 4-4> 양구군 양구읍 공시지가현황도(KLIS)······························65