고려시대 요공(徭貢)의 실체와 공납제 운영 양상

소순규 한국중세사학회 2020 한국중세사연구 Vol.0 No.61

It is true that the contents of the system have not been clearly studied, especially those related to spot such as tributes and compulsory labor services in the taxation systems in the Goryeo Dynasty. In this paper, I tried to access the substance of Yogong(徭貢), compulsory labor service and tax), which was not discussed in detail in the previous research, and based on this, I intended to review the overall operation of the tributary system during the Goryeo Dynasty. As a result of the research, Yogong is a tribute provided through the compulsory labor service of baekjung(白丁) living in general Juhyun(州縣), Hyang incense, and Bugok. Unlike prescribed labor, which solves the burden of compulsory labor through physical labor, the Yogong was a method for baekjung to provide labor service. The ordinary people in So(所) performed labor services by producing and paying for certain materials, so the tribute of Yongong and So were different tributes that came from the difference in the burden of labor service among the residents and the common people. It can be said that these two kinds of tributes were the backbone of the tribute to the Goryeo society before Sangyo and Jabgong appeared. Judging from this characteristic of Yogong, the double receiving structure, as pointed out in the previous study, did not need to be established. As the Nation-Counties and Prefectures were the taxation system of Joyongjo(租庸調), the previous study which explained Minho is a receiving of Jopoyeok(租布役) was an explanation in the position that a tribute is equivalent to Jo(調) of Joyongjo. However, Yogong and tributes from So(所), that is a tribute of the Goryeo Dynasty was related to the role(役), and, accordingly, it is possible to identify by unifying that receiving categories, Joyongjo and Jopoyeok. 영문초록으로 대체

조선초 大閱儀의 의례 구조와 정치적 의미

소순규 고려대학교 역사연구소 2012 사총 Vol.75 No.-

This study attempts to shed new light on the military rites of the Joseon dynasty, a topic which related studies have by and large avoided, by analyzing the royal military review ceremony conducted during early Joseon. The term daeyeol (大閱, military review) refers to a royal ceremony in which the Joseon king conducted a direct review of the military forces. This was regarded as a military training ceremony that fell under the category of the ‘ritual ceremonies’ that made up the gunnye (軍禮, military rites) portion of the Orye (五禮, Five Rites), or national state rites during Joseon. The structure of the royal military review ceremony was designed to clearly highlight the fact that control over the military was the prerogative of the king and that the latter was also the main actor in such military reviews. The daeyeol (military review) was first implemented during the early reign of King Sejong. The importance of daeyeol was further emphasized during the period spanning from the reign of King Sejong to that of King Seongjeong. As such, the status of the daeyeolui (大閱儀, royal military review ceremony) was eventually upgraded to the point where it was included in the Oryeui (五禮儀, Five Rites) section of the <Sejong sillok (世宗實錄, Annals of King Sejong)>. Thereafter, military training methods underwent great changes before this particular ceremony was included in the <Gukjo oryeui (國朝五禮儀, Five Rites of State)>. The implementation of the royal military review ceremony served two purposes: while was to showcase the king’s supreme command over the military, the other was to rally the troops prior to a large-scale military operation. In this regard, the royal military review ceremony was implemented right before the onset of Jurchen conquest campaigns.

16세기 田稅 財政 운영의 재검토

소순규 서울대학교 규장각한국학연구원 2018 한국문화 Vol.0 No.82

In the recent research on history, financial operation during the 16th century of Joseon Dynasty is described very negatively. One of the point significantly mentioned in such financial operation is downward fixation of Jeonse and decrease of Migok(米穀) income accordingly. During the 15th century, overall government system was established and the foundation of the nation was strengthened through abundant finance securement. On the contrary, in the 16th century, Younbun(年分) of Jeonse was gradually fixed downward(下下), and Jeonse income rapidly decreased accordingly, and national financial operation became poor. However, such explanation cannot fully explain downward fixation of Jeonse in the 16th century. Above all, such questions as, was Jeonse of the 16 century actually fixed downward? If so, how much did Jeonse receipt amount decrease? How did such decrease of Jeonse receipt influence the central financial operation? What was the cause of such change?, etc. were not clearly determined or no solution based on causal relation was suggested. According to the researcher’s review, national Jeonse income around the 15th century Gongbeob was 44~48Manseok(萬石), almost 50Manseok(萬石). During the 16th century, Jeonse receipt amount decreased to around 27Manseok(萬石). Receipt amount per 1 Gyeol also decreased from 6~7Du(斗) during mid and late 15th century to 4Du(斗) in thee 16th century. Such decrease of Jeonseo receipt amount was due to the national financial structure of mid 15th century. Financial structure based on Gongan(貢案)-Hwenggan(橫看), established during King Sejo’s reign, it was regulated to reduce expense rationally, also, pay(納入) tax to the central government with only necessary amount. Accordingly, tax pay to the central government was also minimized, and the amount of central tax payment was regulated based on the assumption of 4Du receipt per 1Gyeol, the poorest tax receipt condition. Establishment of such financial structure noticeably reduced the necessity to maintain receipt per 1Gyeol over 4Du(斗). Accordingly, Jeonse receipt in each province was fixed to 4Du(斗) per 1Gyeol. However, since the financial source paid to the central government through 4Du(斗) receipt per 1Gyeol was favorable, therefore, downward fixation of Jeonse in the 16th century did not directly influence the central finance. Nevertheless, downward fixation of Jeonse in the 16th century reduced the preliminary finances, that is, the reduction of Bichukgok. In case of Bichukgok of Seoul as an example, central Bichukgok, which had exceeded 1 million Seok during King Taejong, decresed to 50Manseok(萬石) during King Sejong. Later, during the late 15th century, it increased to around 1 million Seok(萬石), then decreased to 50~70Manseok(萬石) in the 16th century. National Bichukgok during King Myungjong’s reign in mid 16 rapidly decreased to 30Manseok(萬石), which value seemed to have been maintained until the outbreak of Japanese invasions of Korea. This way, downward fixation of Jeonse in the 16th century was derived out of the financial structure of the late 15th century, which did not directly influence central finance operation. However, national Bichukgok(備蓄穀) decreased to 30Manseok. Considering such result, the researcher thinks that current research on history, which describes financial operation of the 16th century negatively, should be reconsidered.

조선전기 座目의 운영과당상관 인사 관행

소순규 조선시대사학회 2020 朝鮮時代史學報 Vol.- No.94

Jwamok (座目 or 坐目) during the Joseon Dynasty was used as a list of or a roll book people who will be participated in events such as the official events of the state, meetings in government offices, and town meetings. The entry order of Jwamok meant the grade of the members, and the order was set according to specific criteria such as official position, status, and age. However, it seems that Jwamok was used in this general meaning since the late Joseon Dynasty, and it was used as a different example during the early Joseon. Jwamok in the Joseon Dynasty was a list recorded rank of Dangsanggwan(堂上官) in the royal court. Jwamok seems to have been maintained right after the enthronement of King Sejong, and gradually the subject of entry has been settled the rank of Dangsanggwan and over in the process of expanding the standard of Dangsanggwan into Jeong-Ilpum. Jwa-mok was used as a very important reference in the personnel administration for the affiliates of Dangsanggwan, which is not applied to Sunjabop, and sometimes, it conflicted with the bureaucracy system or King’s personnel right. In this study, it intends to examine the operation method of Jwamok, and the one side of HR practice of the Dangsanggwan in the early Joseon Dynasty through this. 조선시대 좌목(座目 또는 坐目)은 국가의 공식행사, 관서 내에서의 회합, 고을에서 열리는 향회 등의 행사에 참여하는 사람들의 명단 혹은 출석부와 같은 개념으로 사용되었다. 좌목의 기재 순서는 구성원들의 서열을 의미하였고, 관직, 신분, 나이 등 특정한 기준에 의해서 순서가 정해졌다. 그런데 좌목이 이러한 일반적인 의미로 사용된 것은 조선후기부터인 것으로 보이며, 조선전기의 좌목은 그와는 다소 다른 용례로 사용되었다. 조선전기 좌목은 조정 내 당상관들의 서열을 기재한 명단이었다. 좌목은 세종 즉위 직후부터 정비된 것으로 보이며, 이후 당상관의 기준이 정3품으로 확대되어 가는 과정에서 점차 기재대상이 당상관 이상으로 정착되어갔다. 순자법이 적용되지 않는 당상관 대상 인사 행정에서 좌목은 매우 중요한 참고자료로 활용되었고, 때로는 관료제 시스템이나 국왕인사권과 충돌하기도 하였다. 본 연구에서는 이러한 좌목의 운영 방식을 살펴보고, 이를 통해 조선전기 당상관 인사 관행의 일면을 살펴보고자 한다.

조선 태종대 경상·전라도 조운제 정비의 재정사적 고찰

소순규 역사학회 2022 역사학보 Vol. No.

Since Joun system(漕運) was a very important system in the traditional era, in terms of the maintenance and operation of the state, many studies have been conducted accordingly. However no research has been done on the correlation with national fiscal policies. This study examines how the reform of Joun system was implemented in the context of financial history. The fiscal policy during the reign of Taejong(太宗) in Joseon Dynasty was aimed at securing national rice, so it was an important task to transport rice to Seoul from Gyeongsang(慶尙) and Jeolla(全羅) provinces which had the largest population and arable lands. However, rice taxation and the operation of Joun system planned by King Taejong was carried out in different ways in Gyeongsang and Jeolla provinces. In addition, the reform of Joun system in these provinces not only laid the foundation for the operation of Joun system, but also served as an opportunity to create the structural characteristics of fiscal operations in Joseon Dynasty. 전통시대 조운은 국가의 유지, 운영에서 매우 중요한 제도였고, 이에 따라 많은 연구가 이루어졌다. 그러나 조운이 국가의 조세물류란 점에도 불구하고, 지금까지 연구는 국가의 재정 정책과의 상관 관계를 염두에 두고 이루어지지 못한 측면이 크다. 본고는 조운제 정비가 어떠한 재정사적 맥락에서 시행되었는지 살핀 글이다. 태종대 재정 정책은 국가의 미곡 확보를 목표로 한 것이었고, 때문에 가장 많은 인구와 경작지를 가진 경상도와 전라도의 미곡을 서울로 수송하는 것이 중요한 과제였다. 그러나 실제 태종이 기획한 미곡 수세와 조운 운영은 경상도와 전라도에서 각각 다른 형태로 구현되었다. 아울러 경상도와 전라도 조운제 정비는 향후 조운제 운영의 기틀을 마련하였을 뿐 아니라, 조선 재정운영의 구조적 특징을 만든 계기가 되기도 하였다.

朝鮮 初期 倭料 규모의 증가와 제도적 대응

소순규 조선시대사학회 2014 朝鮮時代史學報 Vol.69 No.-

This study is to figure out the ‘Provision given to the Japanese(倭料)’, which was the cost of diplomacy with Japan during the late 15th century in the Joseon Dynasty. Untill now, a lot of studies on the foreign relationship between the Joseon Dynasty and Japan have been conducted. But these studies have paid attention only to political, diplomatic and cultural relations between the two countries, or only to the trade and a Japanese pirate group(倭寇). They have not been interested in the ‘Provision given to the Japanese(倭料)’. The purpose of this study is to determine the meaning of the ‘Provision given to the Japanese(倭料)’ on the management of finance in the early Joseon Dynasty. The Joseon Dynasty was founded in the end of the 14th when the international political situation in East Asia had been dramatically changing. The government of the Joseon Dynasty needed to cope actively with the changing international circumstances. In this situation, the government executed foreign policies that establishing the Tributary System with the Ming Dynasty on one hand and conquering or conciliating Jurchen and Japanese on the other hand. These diplomacy policies generated considerable expense. Most of all, the ‘Provision given to the Japanese(倭料)’ was the top-line cost. It is assumed that the ‘Provision given to the Japanese(倭料)’ was institutionalized at the time of the reign of King Sejong, and since then the amount of the ‘Provision given to the Japanese(倭料)’ was increasing. It brought put a big financial burden on the government of Joseon. The Joseon’s government grappled with this financial problem. As a result, the government made a decision to use the rice paid as tax from Gyeongsangudo to pay the ‘Provision given to the Japanese(倭料)’. 이 연구는 15세기 후반 조선이 일본에게 지급하던 왜료에 대한 연구이다. 현재까지 한일관계사 연구는 적지 않은 성과를 쌓아왔지만, 대부분이 조선과 일본 관계의 정치․외교․무역․문화교류․왜구 문제 및 상호인식에 관한 연구들이 주류를 이루었으며 왜료에 대한 관심은 상대적으로 소홀했다. 본고에서는 이러한 문제의식 하에 기획되었으며, 15세기 조선의 재정 운영에서 왜료가 가지는 의미가 어떠한 것인지를 다각적으로 검토해 보고자 한다. 조선의 건국은 14-15세기 동북아시아의 급박한 정세 변화의 와중에 이루어졌다. 조선은 건국과 동시에 이러한 정세변화에 대응해야 했다. 이 결과 15세기 초 조선은 명과의 조공-책봉 관계를 수립함과 동시에 야인과 왜인에 대한 군사 정벌 및 회유정책을 아울러 시행하였다. 그런데 이러한 외교 정책에는 상당한 비용이 발생하였다. 여러 비용 중 조선에게 가장 큰 문제였던 것은 통교를 위하여 조선에 오는 왜인들에게 지급하는 식량, 즉 왜료(倭料)였다. 왜료는 세종대부터 제도화되어 지급된 것으로 보이는데, 세종 재위기간 동안 왜인들에 대한 우대 정책을 실시하면서 이후 왜료 지급량 역시 증가하였고 이는 조선 정부의 큰 재정적 부담이 되기에 이르렀다. 조선 정부는 여러 가지의 대응책을 마련하기 위하여 고심하였고, 그 결과 경상우도 지역에서 수세되는 대부분의 쌀을 왜료로 충당하게끔 제도화하기에 이르렀다.

燕山君代 貢案改定의 방향과 辛酉貢案의 특징

소순규 한국사학회 2019 史學硏究 Vol.0 No.134

Sinyugong-an, drawn up during Yeonsangun’s reign, was pointed out as the main cause of the evil of tribute during the 16th century. However, there is no research on the actual background, process, and characteristic of Sinyugong-an. The researcher examined the background and process of Sinyugong-an during Yeonsangun’s reign, characteristic of the relevant ordinance, and the evaluation of it during that period and later generations. As the result of examination, Sinyugong-an during Yeonsangun’s reign was a very rational public ordinance, and the evaluation on it was very positive during that period. However, revolution of tribute problem became as an issue of the government since the late 16th century, and Yi yi, who insisted on the issue, pointed out Sinyugong-an as the cause of the problem, in order to revise public ordinance and reform the system of tribute․ offering to the king. This seemed to be a political investigation to accomplish his insistence, rather than the result of investigation of concrete content of public ordinance. The image of Sinyugong-an, created based on Yi yi’s opinion during the late 16th century, influenced the researchers of later generations and today, accordingly, Sinyugong-an, the output of maladministration(弊政) during Yeonsangun’s reign, eventually came to be pointed out as the cause of the evil of tribute during the 16th century. This research intended to investigate the content and characteristics of Sinyugong-an, beyond such image. 연산군대 만들어진 신유공안은 16세기 공물 폐단의 근원으로 지목되어 왔다. 그런데 정작 신유공안의 작성배경과 과정, 특징 등에 대한 연구는 본격적으로 이루어진바가 없었다. 필자는 본고에서 연산군 신유공안의 작성 배경과 과정, 해당 공안의 특징, 그리고 이에 대한 당대 및 후대의 평가를 검토해 보았다. 검토 결과 연산군대 신유공안은 매우 합리적인 형태로 만들어진 공안이었으며, 이를 둘러싼 당대의 평가 역시 매우 긍정적이었다는 것을 확인할 수 있었다. 그런데 16세기 후반 이후 공물 문제의 개혁이 조정의 현안으로 떠오르게 되었고, 이를 주장하던 이이는 공안개정 및 공물․진상 수취의 제도 개혁을 위해 신유공안을 폐단의 근거로 지목하게 되었다. 이는 공안의 구체적인 내용에 대한 검토 결과라기보단 자신의 주장을 관철시키기 위한 정치적 수사였다고 보인다. 16세기 후반 이이의 발언에서 만들어진 신유공안의 이미지는 후대 및 오늘날의 연구자들에게 영향을 미치게 되었고, 그로 인하여 신유공안이 연산군대 弊政의 결과물, 16세기 공물 폐단의 근거로 지목되기에 이른 것이다. 본고는 이러한 이미지를 걷고 신유공안이 가진 내용과 특성을 사실에 근거하여 살펴보고자 한다.

朝鮮前期 幼學의 大科 급제에 대한 검토

소순규 고려사학회 2018 한국사학보 Vol.- No.70

For the Civil Service Examination in Joseon period, it has been explained that a person who passed the Seangwon examination(生員試)・Jinsa examination(進士試) applied to literary examination(文科) after the study in Seongkyunkwan(成均館) for a certain period. But if we examine the Munkwabangmok(文科榜目), which is the list of the people who passed the literary examination(文科), we could discover the people who passed the literary examination as a confucian without passing through the Seangwon examination(生員試) or Jinsa examination(進士試) from the beginning of Joseon to the end of Joseon. The ratio of them among all was 10~20%, but it was increased to over 70% at the end of the dynasty. But in the current academia, no clear explanation about the system, in which this phenomenon was possible, was given so far. So first of all, I investigated the institutional back ground that the confucian scholars, who did not pass Sokwa examination(小科), could apply to the literary examination(文科) and pass it in the early Joseon period. As the result of it, I figured out that, in the law, Seangwon(生員) and Jinsa(進士) could apply to the literary examination(文科) after the certain period of study in Seongkyunkwan(成均館), but in actual management of the examination system, they set only the certain period of study in Seongkyunkwan(成均館) as the standard. It means that even if a confucian scholar who was not a Seangwon(生員) or Jinsa(進士), if he satisfied the studying period condition in Seongkyunkwan(成均館) in any form, he was able to apply to the literary examination(文科). Along with this, the application to the literary examination(文科) became possible through providing the evidence of attending not only the Seongkyunkwan(成均館) but also the Sahak(四學) or Dowhoe(都會) at 16th century. Due to this, bigger ratio of Yuhak(幼學) than the earlier period passed the literary examination in 16th century. 조선시대 과거시험은 보통 생원시・진사시를 합격한 인원이 일정 기간 성균관에서의 수학을 거쳐 문과에 응시하는 것으로 설명되어 왔다. 그런데 문과합격자들의 명단인 문과방목을 살펴보면, 조선초부터 조선말에 이르기까지 생원시나 진사시를 거치지 않은 사람들, 즉 幼學으로 문과에 합격한 사람들의 존재를 확인할 수 있다. 이들의 비중은 15세기 10~20%정도였다가 왕조 말엽에 이르면 70%를 상회하는 수준까지 높아진다. 그런데 현재 학계에서는 이러한 현상이 가능할 수 있었던 제도적인 내용에 대해서는 명확한 해명이 이루어지지 않았다. 이에 필자는 우선 조선전기를 대상으로 소과를 거치지 않은 유학들이 문과에 응시하고 합격할 수 있었던 제도적인 배경을 살펴보았다. 그 결과, 법전 규정상에서는 생원, 진사가 일정한 성균관 수학 기간을 거친 이후 文科에 응시할 수 있도록 되어 있었으나, 실제 제도의 운영에서는 일정한 성균관 수학 기간만을 기준으로 하였던 것을 확인할 수 있었다. 즉, 생원, 진사가 아닌 유학이라 하더라도 어떠한 형태로든 성균관에 입학하여 수학기간을 채우면 문과 응시가 가능하였던 것이다. 아울러 16세기에 이르면 성균관 뿐 아니라 四學이나 都會 등의 출석 증빙을 통해서도 문과 응시가 가능해 졌다. 이에 따라 16세기는 앞선 시기보다 더욱 많은 비율의 유학이 문과에 합격하는 현상이 빚어지게 되었다.

조선 세종조 配享功臣 신개의 정치적 역할과 종묘 배향의 배경

소순규 고려대학교 민족문화연구원 2019 民族文化硏究 Vol.82 No.-

In the royal ancestral shrine of Joseon dynasty, there was a place known as ‘Gongsindang’, where the mortuary tablets of retainers with the most merits were placed. The status of these meritorious retainers could be considered important keyword for understanding of political history of that period. King Sejong, known as the greatest King of Joseon Dynasty, had 7 meritorious retainers whose mortuary tablets were placed in the Gongsindang and among them, 5 meritorious retainers had placed their mortuary tablets in the Gongsindang during that era; of Prince Yang-Neyong and Prince Hyo-Ryeong were placed later. Hwang Hee, Heo Jo, and Choi Yoon-Duk are still very famous figures of the time as well as today, and Lee Su, a former teacher of King Sejong, had a clear reason for his mortuary tablet being placed in the royal ancestral shrine. On the other hand, in case of Singae, who is going to be addressed in this study, his accomplishment has not been clearly investigated till now and he is one of unfamiliar figures to researchers of today. Thus, this study is aiming to address how he managed to rise to the status of a meritorious retainer whose mortuary tablet was placed in the royal ancestral shrine. He played very critical roles in the important political issues during King Sejong’s era and especially, proved his ability to push matters in compliance with King Sejong’s intention. Also, for a considerable period of the last years of King Sejong’s regime, he served as a prime minister. This study aims to investigate the political roles of Singae as well as accomplishments of King Sejong’s reign through them. 종묘에는 공신당이란 공간이 설정되어 있고, 그곳에는 각 왕대별로 가장 공훈이 높은 배향공신을 모시고 있다. 배향공신의 면면은 당대 정치사를 이해하는 중요한 키워드라 할 수 있다. 조선의 최고 성군이라 일컬어지는 세종은 모두 7명의 배향공신을 두고 있는데, 이 중 추후에 배향된 양녕대군과 효령대군을 제외하면 당대에 배향된 공신은 모두 5명이다. 황희, 허조, 최윤덕 등은 당대는 물론 오늘날에도 매우 유명한 인물들이며, 이수는 호학군주인 세종의 스승으로 뚜렷한 배향 이유를 확인할 수 있다. 이에 비하여 본고가 다루고자 하는 신개의 경우, 그의 업적이 무엇인가 불분명하고오늘날 연구자들에게도 생소한 인물 중 하나이다. 본 연구에서는 신개가 어떠한 이유로 종묘의 배향공신의 지위에까지 오를 수 있는지 살펴보았다. 그는 세종 당대 중요한정치적 사안에 매우 핵심적으로 활약하였고, 특히 국왕 세종의 의사에 부합하는 사안의 추진능력을 보여주었다. 또한 세종 말년 상당 기간을 실질적 수상으로서 재직하기도 하였다. 본고는 이러한 신개의 정치적 역할을 재조망하고 이를 통해 세종대의 업적을 재음미해 보고자 하였다.

朝鮮 成宗代 貢案改定의 배경과 특징

소순규 조선시대사학회 2018 朝鮮時代史學報 Vol.- No.87

In the study on the finance of Joseon Dynasty, Gong-an(貢案) take a very important part. Gong-an(貢案), the national asset book, was the most important material for national finance operation along with the expense regulation, Hweng-gan(橫看). Such point was also perceived in the existing researches, however such research on the point has not been regularized so far. Particularly, the contents such as the revision process of Gong-an, change of Gong-an system, etc. have not been examined at all. The researcher determined 5 sessions of composition of Gong-an during the early Joseon Dynasty, based on this, investigated the characteristics of each Gong-an. This research intended to determine the characteristics of Seongjong Gong-an, here, Songjong Gong-an was the revision of King Sejo’s Eulyu Gong-an in a few years after it had been drawn up. This way, this research intended to investigate the background of composition of new Gong-an in such a short period, the process of revision of Gong-an, and the characteristics of Gong-an that was drawn up as the result. According to a total ban on proxy payment(代納) of tribute, a necessity of a new Gong-an appeared. King Seongjong hurried several measures to receive tribute in kind system as soon as he ascended the throne, on the other hand, he started revision of Gong-an. This way, Gong-an revision was finalized until Seongjong’s reign 4th year, and new Gong-an was presumed to be commonly used since the 5th year. Since Songjong Gong-an aimed at transfer to payment in kind system, tribute was divided considering the production area of the products(物種), differently from the past. Also, to minimize the harm along with ban on proxy payment, Gong-aek(貢額), decreased to half compared to King Sejo’s Eulyu Gong-an, was regulated. And it seemed that the proxy payment value, established during King Sejo’s reign of the past, was referred to, in the process of division of tribute. However, connection of Gong-an and Hweng-gan, change of Gong-an system, etc. were succeeded with King Sejo’s Eulyu Gong-an as it was. Gong-an revised during King Seongjong completed the institutional frame of receipt of tribute, based on payment in kind along with 『Gyeonggukdaejeon』. Nevertheless, reduction of Gong-aek to minimize public harm was conducted unreasonably, accordingly, the problem of lack of financial source was constantly raised during King Seongjong’s reign. In his latter years, King Seongjong agreed to the necessity of revision of Gong-an and directed a new revision work, however this task was conducted during King Younsangun’s reign after Seongjong. 조선시대 재정사 연구에서 貢案은 매우 중요한 위치를 차지한다. 국가의 예산 장부인 貢案은 지출 규식인 橫看과 더불어 국가 재정 운영의 가장 핵심적인 자료였다. 기존 연구에서도 이러한 점을 인식하였지만, 정작 이에 대한 연구는 본격화되지 못하였다. 특히 공안의 개정과정, 공안 체제의 변화 등의 내용은 전혀 검토되지 못한 측면이 크다. 필자는 조선전기 공안 작성이 5차례 있었음을 확인하였고, 이를 근거로 각각의 공안이 가지는 특성을 살펴본 바 있다. 본고에서는 성종대 공안의 특성을 확인하고자 하였는데, 성종대 공안은 앞서 세조대 을유공안이 만들어진지 몇 년 만에 개정된 공안이었다. 이처럼 짧은 시간 안에 새로운 공안이 작성된 배경이 무엇이며, 공안개정의 과정은 어떠하였고, 그 결과 만들어진 공안은 어떠한 특성을 가지는지 등을 본 연구를 통해 살펴보고자 하였다. 예종대 공물 대납(代納)의 전면 금지에 따라 성종 초반 새로운 공안의 필요성이 대두하였다. 성종은 즉위와 더불어 현물납 체제로 공물을 수취하기 위한 여러 가지 조치를 서둘렀으며, 한편으로는 공안의 개정에 착수하였다. 이리하여 성종 4년경까지 공안개정 작업이 마무리되었고 성종 5년경부터는 새로운 공안이 통용되었던 것으로 보인다. 성종대 공안은 현물납 체제로의 전환을 목표로 한 공안이었기에, 과거와 달리 物種의 산지 여부를 고려하여 공물을 분정하였다. 아울러 대납 금지에 따른 민폐를 최소화하기 위하여 세조대 을유공안에 비하여 절반 정도로 줄어든 貢額을 규정하였다. 그리고 공물 분정 과정에서 과거 세조대 성립된 대납가를 참고하였던 것으로 보인다. 그러나 공안과 횡간의 연동, 공안의 체제 변화 등은 세조대 을유공안을 그대로 계승하였다. 성종대 개정된 공안은 『경국대전』과 더불어 현물납을 기본으로 하는 공물 수취의 제도적 틀을 완성하였다. 그러나 민폐를 최소화하기 위한 공액 감축은 무리하게 시도된 측면이 있었고, 이에 따라 성종 재위 기간 내내 재원 부족의 문제가 항상적으로 거론되기에 이르렀다. 성종은 말년에 이르러 공안 개정의 필요성에 동의하고 새로운 개정 작업을 지시하기도 하였으나 결국 이 과업은 성종대 이후 연산군대 이루어지게 되었다.