조선후기 輿地圖書에 나타난 인천 지역의 田結稅와 漕運路 연구

다국어 초록 (Multilingual Abstract)

This study, based on contextual understanding of the land tax related provisions in 《Yeojidoseo(輿地圖書)》, tries to investigate what the structure and properties of land tax in the Incheon area. In this respect, this study would be a foothold for shedding light to noble aspects of history of local economy in late Chosun. Comparing records of hanjeon(旱田), sujeon(水田), and jeonse(田稅) in the Incheon area in 《Yeojidoseo》, we have found out that except Ganghwa-bu, which used jeonse tax income for its own finance, Incheon and Bupyeong didn’t have not so high rate of tax paying Gyeols(結). Results from the comparison 《Yeojidoseo》 with 《Takjijeonbugo》 suggest that this is because Incheon and Bupyeong had many non-taxed fields that were exempt from the levy of jeonse by the Ministry of Finance(戶曹). The records of Daedong(大同) in the Incheon area in 《Yeojidoseo》 show that Daedongse(大同稅) tended to be used for their own finances in such militarily important places like Ganghwa, Yeongjong, and Gyodong etc. Contrastively, it is observed that the amounts of payment and of reservation were divided in certain ratio in those areas relatively less important in their defense values such as Incheon and Bupeyong. The authority that all the areas except for Ganghwa paid jeonse to was Gwangheungcheong(廣興倉). However, in the case of daedong, Ganghwa used it for their own expenses without payment, whereas Gyodong paid it to Seonhyecheong(宣惠廳), and Incheon and Bupyeong to Chundaechang (春臺倉). As for the characteristics of Gyunse(均稅) in the Incheon area in 《Yeojidoseo》, Ganghwa, Yeongjong, and Gyodong show peculiarity of military purposes for the Capital defense whereas Incheon and Bupyeong have similar properties to common counties. However, since the Incheon area lied along with sea coasts with respect to its location, it had more revenue from sea taxes like ship tax and salt tax than from land tax. The coastal sea routes around the Incheon area were generally divided into the one toward the south and the other toward the north from Yu Island in Tongjin. The sea route around the Incheon area that had close relationship to grain paid as tax extended from Yu Island to Palmi Island of Incheon. Under this route existed 8 sea routes that connected Gyeonggi-do and Chungcheong-do. The name of Palmi Island originated from this. The sea route from Yu Island to Palmi Island lied on the line connecting Sohol Island and Deokjeok Island, between which lied so-called Seonamdaero(西南大路) that connected Chungcheong-do and Jeolla-do.