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      • KCI등재

        정만석의 응지상소(應旨上疏) 중 삼폐(蔘弊)에 관한 연구

        최학삼(Hack-Sam Choi) 한국조세연구포럼 2018 조세연구 Vol.18 No.1

        조선시대 정조 재위시절 연일 현감 정만석이 영남의 여섯 가지 폐단에 대하여 올린 상소가 있다. 본 연구는 이 상소에서 정만석이 인삼의 공납과 관련한 삼폐(蔘弊)에 대하여 정조에게 보고했던 내용에 대하여 중점적으로 검토해 보았다. 정만석이 보고한 인삼의 공납과 관련한 폐단은 인삼의 진상과 공납과정에 책임이 있는 심약에게 삼상이 들러붙어 인삼방납의 폐단을 만들었고, 또한 인삼의 유통과정에서 발생한 각종 수수료 및 비용 명목의 과중한 부가세 때문에 인삼의 가격이 폭등하여 그 부담은 결국 인삼을 공납해야 하는 지역의 백성들에게 지워졌다는 것이다. 정만석은 이러한 폐단에 대한 해결책으로 대동법의 방식과 같이 인삼을 서울에서 작공(作貢)하는 방법을 제안하였다. 그러나 이 개선책은 성공하지 못하고 인삼은 기존의 방식대로 공납되었다. 본 연구는 삼상이 지방관청과의 특수관계를 이용하여 인삼공납의 방납을 일삼는 폐단에 대한 단순한 이해보다는 삼상이 심약이라는 지방의원과 결탁하여 인삼 공납의 방납을 일삼고, 그 과정에서 발생하는 인삼가격의 폭등과 부정이익의 공유, 각종 부가세의 발생 등 폐단이 발생하여 인삼을 공납하는 백성의 고통이 가중되었다는 것을 정만석의 상소를 통해 발견했다는 것에 그 의의가 있다. Man-Suk Jung, the governor of Younil Hyun, reported to the King Jeongjo on the 6 types of tax abuses including the malpractice on the ginseng gongnap. This study reviews the abuse on ginseng gongnap and Man-Suk Jung’s suggestions to improve the ginseng gongnap related malpractices and corruptions. Man-Suk Jung reported that the major corruptions on the ginseng gongnap were incurred due to the malpractice of Simyak(the government officer who inspects the medical herb and plants to be tribute to the government) and collecting the ginseng gongnap at the district level by purchasing the ginseng from the ginseng merchant who has the monopolistic power on the price of ginseng. If the collecting procedure of the ginseng gongnap is streamlined by collecting the rice instead of ginseng as ginseng gongnap from the ginseng gongnap payers and purchasing the ginseng to be contributed from the ginseng merchant by the government officer at the predetermined price, there would be limited room of malpractice of simyak and the additional burden due to the evaluation and loss incurred during the collecting procedure would be reduced. The righteous of this study is finding the Man-Suk Jung’s suggestions to cure the corruption relating to the ginseng contribution(gongnap) process by collecting the ginseng gongnap in Hanyang. If the suggestions of Man-Suk Jung are taken, then the malpractice of simyak would be phased out and the additional burden of the gongnap payers would be eradicated by collecting the ginseng gongnap with rice and purchasing the ginseng from the ginseng merchant in Hanyang by the government at the predetermined price and contributing the said gongnap in Hanyang by the purchased ginseng. By doing this the price of ginseng would be reduced and gongnap payers’ burden would be reduced in accordance with the suggestions made by Man-Suk Jung at the time of King Jeongjo.

      • KCI등재

        중국 동부 지역의 오염수준과 경제성장 -삼폐(三廢)수준과 소득수준의 역U자형 관계에 대한 검증-

        송재두 ( Jae Do Song ) 한중사회과학학회 2012 한중사회과학연구 Vol.10 No.2

        Environmental Kuznets curve hypothesis, under which environmental quality is improved after achieving certain level of economic growth, is examined for eastern region of China in this article, and implications are drawn afterwards. Analytical result shows that the environmental Kuznets curve can explain the relationship between environmental quality and GDP per capita in the eastern region. Environmental quality, however, is deteriorating in some districts, such as Zhejiang, Fujian and Shandong, in spite of their high rate of economic growth for 20 years. Firms and factories in the districts seem not to trying to establish its antipollution policies, which mean eagerness to get technological progress and increasing returns to antipollution investment. When the strong statement of China`s central government on antipollution control is said, rigid enforcement of regulation on environmental quality will be strengthen in the districts. Firms and factories in the districts and to be in it, therefore, should adopt the technology and/or production method which can reduce pollutant.

      • KCI등재

        조선후기 강릉부 우계면의 삼공(蔘貢) 관련 완문(完文) 연구

        박도식 ( Doh Sik Park ) 한국고문서학회 2012 古文書硏究 Vol.40 No.-

        As Wanmun is official document issue to Hyanggyo(鄕校, the confucian temple and school to teach local students in the Choseon Dynasty period), Seowon(書院, a memorial hall for confucianist services to honor distinguished scholars and statesmen), association(結社), village(村) an individual by the government office. It is characteristics of certification, prescription or disposition which ascertains whether something is true and even accept right or privilege. Wanmun was unilaterally issued in office, but usually published by the appeal or petition of a person or a group concerned. This Wanmun is a material related to Samgong(蔘貢, jinseng`s tribute) in Gangneungbu-Woogyemyun in late Choseon Dynasty. Samgong assigned at Gangwondo in early Choseon Dynasty and gathered by the Minjeong(民丁) had been offered to the Gamyeong(監營, provincial capital). But as days go by it was difficult to collect ginseng, and each Gunhyun(郡縣, regional reign) paid ginseng dealers and made them Bangnap(防納, blocking the delivery of the tribute). It was the reason why it was hard to gather ginseng, also ginseng became rare due to the extension Hwajeon(火田, fire-field agriculture) and gradually reducing the ginseng-producing area. Gangneung was the most suffering area because of surcharge of ginseng tribute. Gangneung dedicated in ginseng 55nyang(a denomination of weight), but the harvested ginseng got less and less than 20nyang. So the ginseng dealers had to buy it out of town and paid it to government. The ginseng dealers, moreover, could`` pay the tax to government with fixed ginseng price 80nyang paid by each Gunhyun bacause of the jinseng the prices. Thus although Gangneung raised them to 2,354nyang aside from paying 5,004nyang annually, they demanded moer and more every year. According to fluctuation in ginseng price and raising taxes, Gangneung received Sikrichon(殖利錢, moneymaking money) 6,100nyang which was financial aid from the national government and lent it to Minho, and got back principal with three-tenth interest. Gangneungbu especially established Bosam-gungwan(補蔘軍官) with 756members and collected 1nyang 5jeon per man. Villagers living in Ssanggye(雙溪)·Bukdong(北洞)·Ohgog(梧谷), Woogyemyun, Gangneungbu based upon Sanjeon(山田, a field in the mountains). They paid money in taxes instead of Whasok(火粟), Samgyeol(蔘結) and Wolgwahwasok-yeoncheong(月課火粟烟淸, the monthly honey tribute in fire-field agriculture). For example, Hhasok was 1jeon(錢) 2pun(分) each bok(卜), Samgyeol was 3jeon each bok. Althouch Yeongdong area in Gangneung was not essentially imposed with Wasamjeon(火蔘田), this must pay it bacause ginseng was produced in Naemyun(內面), Gangneung. After losing Hwajeonse(火田稅) and ginseng picker, Gangneung collected the ginseng taxes from Mingyeol of Yeongdong. Most local residents, who ground under the heavy burden of ginseng tax which was imposed on Hwajeon in Woogyemyun, even had become bankrupt owing to the years famine. Villages finally faced pulling apart. Aroung then, to solve the problem of jinseng tax, Go Jin-Chang and Lee Tae-Won with other 14members organized the Geumokgye(金玉契) and paied ginseng taxes instead of them.

      • KCI등재

        중국 안휘성의 환경오염 실태에 대한 실증적 연구

        심문보(Sim Moon Bo),범평(Bum Pyoung),정건섭(Chung Kyoun Sup) 한국도시행정학회 2012 도시 행정 학보 Vol.25 No.1

        Now China is facing environmental degeneration which has been presented generally in developing countries, such as water and air pollution, and solid waste in industry. The unsustainable development between economy and environment is an important problem, existing now in the Anhui province, China. If we want to construct the harmonious society, we must coordinate the human and the nature. Therefore, it has the vital significance for us to study on the economy and environment development of Anhui province, as well as environmental protect disparity between the regions and the cities. Through the analyses of the comparison among three main industrial waste on the present situation of industrial waste in Anhui province, this study aims at monitoring and forecasting in order to reduce three main industrial wastes in Anhui province. Moreover, the reasons for arising three main industrial wastes are also investigated. The results of this study can be summarized as follows. The Environment Kuznets Curve (EKC) of Anhui province has been fitted by using the data of three main industrial wastes in Anhui province through 2000 to 2009 years. Depend on the increase of economy in Anhui province, it can be an indication for a trend that the emission of industrial water pollution, air pollution, and solid waste would be increased. In addition, the three main industrial wastes would be boundless increased if the environment improvement project were not reinforced. Therefore, we have to give a lot care on the protection of environment, especially in the three main industrial wastes in Anhui province in order to stabilize a harmonious development between society and environment.

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