미군정 시대의 지적법령 개정연혁에 관한 연구 = A Study on the History of Cadastral Law Under the United States Army Military Government in Korea

국문 초록 (Abstract)

본 연구목적은 우리나라의 지적 110년사 중에서 미군정이 시작된 1945년 9월부터 대한민국 정부가 수립된 1948년 8월까지 약 3년간 미군정 시대의 단절된 지적관련 법령의 개정연혁을 규명하는데 있다.
연구결과 1943년 조선총독부에서 제정한 조선지세령을 적용하였으나, 1946년 12월에 지적공부의 등본과 열람 및 측량수수료에 관한 사항을 일부 개정하였고, 1948년 3월에 사세국의 기구개혁이라는 법령을 제정하여 재무부에 사세국과 도 단위에 사세청을 신설하여 중앙은 재무국 사계과에서 재무부 사계국으로, 이를 다시 재무부 사세국으로 변경하였고, 중간감독기관은 도의 재무국에서 사세청으로 변경하는 개혁을 단행하였으며, 일선은 계속하여 조선총독부 시대부터 세무서에서 지적업무를 담당하였던 것으로 확인되었다.
따라서 미군정 시대에는 조선총독부의 지적관련 법령과 제도를 개선하지 아니하고 소극적으로 지적행정이 이루어진 것으로 알려져 왔으나, 지적행정조직에 대한 개혁을 단행하는 지적관계법령을 제정하는 등 우리나라의 지적사는 미군정 시대에도 단절되지 아니하고 계속하여 이어져 왔다.

다국어 초록 (Multilingual Abstract)

The purpose of this study is to review the History of Cadastral Law, which was suspended for about 3 years under the US Army military Government, which was carried out from September 1945, when military Government began, until August 1948 when the Korean government was established, out of the 110-year Cadastral history in our country.
According to the study results, the Joseon land tax ordinance established by the Japanese Governor-general in 1943 was applied to Cadastral during the US Army military Government, except for partial revision as to the issue of certified copies, public readings and cadastral surveying fees in December 1946.
the Bureau of Taxation was established as a part of the Ministry of Finance and tax offices were established at the provincial offices according to the Reorganization of Bureau of Internal Revenue, which were enacted in March 1948.
In the case of central government organization, the Accounting Section of the Financial Bureau was elevated to the Taxation Bureau of the Ministry of Finance, and it was converted into the Bureau of Taxation of the Ministry of Finance later on. As for mid-level supervisory agencies, the Bureau of Finance in the Provincial Office was converted to the Bureau of Taxation, and the Cadastral service of the first line was carried out by the Tax Offices since the period of the Japanese Government-general.
Accordingly, despite the argument that the History of Cadastral Law under the United States Army Military Government was conducted passively without improvement of laws and ordinances related to the Cadastral system established by the Japanese governor-general, it was determined that Cadastral history had continued as innovation in the Cadastral administrative organization was carried out, even though it was regarded as negative and relatively slow.