16, 17世紀 兩班家 婦人의 田畓賣買 活動

한효정(Han Hyo-Jung) 한국사연구회 2008 한국사연구 Vol.142 No.-

Women in the Chos?n society are known to have enjoyed certain rights in marriage, kindred organization, inheritance and so forth until the mid seventeenth century. As exemplified by the “Janyeo gyunbun sangsok(子女均分)”, the equal inheritance among sons and daughters and the existence of property inherited through the material line, the Chos?n women were granted some property rights. In any society the security of property right is a foundation for economic activities. This Study focuses on the Yangban ladies’ activities in the sale and purchase of farmlands in the sixteenth and seventeenth centuries, in its attempt to bring into light Chos?n women’s economic activities. This Study is based on the classification, distribution analysis, review of the formal characteristics and contents review, of the sale and purchase of farmlands contracts found in ancient documents, a party to which was found to be a Yangban lady. The result of this Study is summarized as follows: First, the sale and purchase of farmlands contracts which evidently show Yangban ladies’ involvement were not high in the distribution in farmland trading by the Yangban class in the sixteenth and seventeenth centuries. However, the actual distribution should have been much higher than the result of the distribution analysis, given that the prevailing trading by proxy, unclear gender identities of owners and limited public activities by women due to the neo-Confucian distinction between husband and wife. Second, the sale and purchase of farmlands contracts were drafted to describe the parties thereto not as an individual but as a member of the “family(家)” which was the basic unit of social organizations in the Chos?n society, that is, in the party’s relational status to the household, such as a wife or a mother. Third, the Yangban lady in the Chos?n society were officially allowed to use a seal on their own. They in fact used a seal or usuchon(右手寸, right knuckle drawing) to affix ones’ seals to documents. This is a proof of the Chos?n society’s official recognition of the Yangban ladies’ farmland sales and purchase activities. Fouth, this Study found that the Yangban ladies sold a farmland for two reasons: economic hardship or the purchase of other farmlands. Both cases reveals the fact that the Yangban ladies possessed and exercised certain rights to the farmlands owned by their husbands as well as their own lands and managed such lands. In particular, the latter cases, i.e., the sale of a farmland for the purchase of other lands, evidence these Yangban ladies’ active agricultural management activities. One of such women was a Ms. Choi of the Gyeongju Sonssi(慶州 孫氏) gamun(clan), who had so great influence in the family to prevail over the ritual heir in the household management, and in particular, to accumulate large tracts of land by continuing to purchase farmlands more than once a year. This is regarded as one of the tendencies of the sixteenth century Yangban landowners toward land accumulation. In light of the foregoing, it is found that the Yangban lady’s farmland sales and purchase activities were officially recognzied in the Chos?n society and such activities were found considerably active. Such feature is attributable to a characteristic of the household management in the Chos?n era. In other words, a household in pre-modern society served the functions of both production and consumption, and agriculture was the principal industry at that time. As such, the Chos?n women’s major duties included farmland management and the securing of farmlands was deemed to be desirable to pursue.

유휴농지의 활용방향 설정을 위한 평가지표 개발

배승종,윤성수,한이철,윤홍일,Bae, Seung-Jong,Yoon, Seong-Soo,Han, Yi-Cheol,Yoon, Hong-Il 한국농공학회 2010 한국농공학회논문집 Vol.52 No.5

The objective of this study is to develop evaluation indices which can be applied to analyze rational rehabilitation-policy directions of redundant farmlands. To achieve this objective, the main tasks of this research are 1) categorizing the redundant farmlands rehabilitation types 2) developing the evaluation indices of redundant farmlands rehabilitation 3) determining the weights of each index. The redundant farmlands rehabilitation types were classified into agricultural rehabilitation type, non-agricultural rehabilitation type and hybrid type which are called by agricultural income model, rural environment improvement model and hybrid model as development project name, respectively. The 5 parts and 21 indices for evaluation of redundant farmlands rehabilitation directions were extracted by case studies and experts brainstorming. The weights of each index were determined by Analytic Hierarchy Process (AHP). The developed evaluation indices were applied to study areas located on Yanghwa district of Gongju-city and Aewol district of Jeju-city. From the results of this study, it was ascertained that the evaluation indices developed in this study would help the decision-makers in the planning process of redundant farmlands rehabilitation directions.

조세특례제한법 제69조 자경(自耕)농지 양도소득세 감면 규정의 문제점 및 개선방안

김경하,오문성 한국경영교육학회 2019 경영교육연구 Vol.34 No.4

[Purpose]The purpose of offering exemption on capital gains tax for self-cultivating farmlands is to provide special taxation benefits to those who sell self-cultivating farmlands after carrying on farming, to nurture agriculture businesses and to protect the farmers. However, such purpose is actually undermined in many cases as the main beneficiaries of the benefits are the people who leave or have already left the agricultural area, not the ones who own and engage in farming. [Methodology]This paper reviews the problems of the Exemption on Capital Gains Tax for Self-cultivating Farmlands, and presents reasonable and fundamental improvement plans. [Findings]To improve the existing tax rules, this paper presents four measures: First, the tax exemption should be applied only to those who engage in cultivation and live in the area where the selling farmland is located on the very date of farmland transfer. For those who do not reside in the corresponding site and do not perform cultivating, the tax exemption benefit will be offered only when they transfer the land within a certain legal period (grace period). Second, the rules will be revised to also recognize the cultivating period of gift receiver just like the case of those who inherited land. Third, other income, which increases proportionally with time, will also be included when defining the period that is not recognized as self-cultivating. Moreover, the criteria for exclusion from cultivating period should be changed to take into account the time required for cultivation by crops, not the current income amount basis. Fourth, there should be specific and clear requirements for self-cultivation based on the statistics such as the cultivating amount by crops and required labor time, which are presented by the Statistics Korea. [Implications]To fundamentally improve the existing tax rules, it is necessary to consider measures for postponing the tax burden on acquiring or possessing farmlands, instead of abolishing the exemption on capital gains tax for self-cultivating farmlands. [연구목적]자경농지 양도소득세 감면 규정의 입법 취지는 일정기간 이상 농업을 영위한 납세자에게 농지의 양도 단계에서 세제상의 혜택을 부여하여 농업의 육성과 농민을 보호하겠다는 것이다. 하지만 농지를 보유하면서 영농에 종사하는 자보다는 농지를 양도하고 농촌을 떠나거나 떠나 있는 자가 주된 수혜자가 되고 있는 것으로 판단되므로 입법 취지에 맞지 않는 부분이 있다. [연구방법]본 연구는 조세특례제한법 제69조 규정의 문제점을 검토하고 관련 규정을 개선하기 위한 합리적인 방안 및 근본적인 방안으로 나누여 제시하고 있다. [연구결과]현행 규정의 합리적 개선 방안으로서 첫째, 원칙적으로 양도일 현재 농지소재지 등에 거주하면서 자경하는 거주자 등을 대상으로 본 감면 규정을 적용하되, 양도일 현재 농지소재지에 거주하지 않고 자경하지 아니하는 거주자 등에 대하여는 일정한 유예기간 이내에 양도하는 경우에만 양도세 감면을 적용받을 수 있도록 한다. 둘째, 증여받은 농지를 수증자가 자경하는 경우에도 상속받은 농지를 상속인이 자경하는 경우와 동일하게 자경기간을 통산하여 주도록 본 규정을 개정한다. 셋째, 자경으로 인정하지 않는 기간을 규정함에 있어, 다른 소득의 범위에 시간에 비례하여 소득금액이 결정되는 성격의 기타소득을 포함하도록 한다. 또한 경작한 기간에서 제외하는 기준을 현행의 소득 금액 기준이 아닌 작물별 경작에 소요되는 시간 등을 고려한 기준으로 변경한다. 넷째, 통계청에서 게시하는 작물별 투입물량 및 노동력 투입시간 통계자료를 기초로 자경의 요건을 구체적이고 명확하게 규정한다. [연구의 시사점]현행 규정을 근본적으로 개선하기 위하여 자경농지 양도세 감면 규정을 폐지하는 대신, 농지의 취득 및 보유 단계에서 부과되는 세부담을 유예하여 주는 방안을 고려할 필요가 있다.

경기도 농어촌 외국인 노동자 주거모델 개발을 위한 정책연구

남지현,조희은,공금록,강희건 경기연구원 2021 정책연구 Vol.- No.-

2020년 말 포천 비닐하우스 내 가설건축물 숙소에서의 외국인노동자 사망사건 및 올해 전남 광주시 비닐하우스 화재 사건 등과 관련하여 외국인노동자의 주거환경 개선에 대한 필요성이 강하게 제기되고 있다. 고용노동부는 2021년도 1월1일부터 외국인노동자 고용 허가 신청 시 비닐하우스 내 컨테이너나 조립식 패널 등의 숙소에 대해서는 고용 허가를 불허하고 있어 미허가 가설건축물이 아닌 허가 받은 시설의 외국인노동자 숙소를 마련하여 이전해야 하는 상황이다. 정부가 농민들의 어려움을 고려하여 최장 1년의 유예기간을 주어 올해 말까지 시행하도록 하고 있으나 농민들은 현행법상 농지에는 주거용 건축물을 짓지 못하기 때문에 일반건축물에 숙소를 마련하는 것은 경제적으로 부담이 크고, 이를 준비하는 과정에도 시간이 걸려 농민들의 농업 활동의 인력수급에도 상당한 어려움이 있다. 경기도에서도 농어촌지역 외국인노동자 고용사업장에 대한 거주시설에 대한 실태조사 추진하였으며, 상당수가 안전 및 인권에 취약한 것으로 나타났다. 장기적으로 외국인 노동자들의 근로환경을 바람직한 방향으로 개선해 나가는 건 필수 불가결한 변화이다. 농어촌지역의 노동력 확보와 외국인노동자의 권익 보호를 할 수 있는 주거시설 마련을 위한 경기도 차원의 정책 방안 도출이 필요한 시점이다. 본 연구는 고용노동부와 경기도가 수행한 경기도 농어촌 외국인 노동자의 실태분석을 기반으로 현실 가능한 관리와 대응 방안을 마련하여 적시에 대응할 수 있는 전략을 제시하였다. 또한, 경기도 내 농업의 외국인 노동자 현황 및 안전사고 현황 등 최근 이슈를 검토하고, 관련 국내외 정책 및 거주시설 사례분석을 위해 현실적인 문제진단과 대안을 제시하여 농업인과 외국인노동자의 상생이 가능한 경기도형 모델 세 가지를 제시하였다. 외국인노동자 주거모델은 3가지는 모델1) 거점형 신축, 모델2) 직주근접형 모듈러 주택, 모델3) 빈 건물 활용으로 제안하였다. 모델1 거점형 신축은 외국인 노동자의 분포 및 현재 숙박시설의 분포를 고려하여 위치를 결정하고 지역 내 외국인노동자를 위한 공동시설을 함께 고려할 필요가 있다. 모델2 모듈러 주택은 증축 확장성 및 수요변화에 대한 빠른 대응 등의 장점이 있어 변화하는 농어촌 외국인노동자 수에 적합한 형태이다. 모델3 빈 건물 활용은 농지와 매우 인접한 곳에 위치하거나 여러 농지의 중심 위치에 있는 빈집 및 빈 상가, 빈 창고 등 빈 건물을 대상으로 한다. 주민을 위한 복리시설 등의 공공, 공익시설이어야 사업 추진이 가능하므로 지역 농민 생활편의시설을 복합한 상생형 거주시설이 되어야 한다. 외국인노동자의 주거환경 관리를 위해서는 범정부 TF 구성하여 실효성 있는 대응 방안 및 제도개선 방안을 마련하고 효율적인 업무처리 체계를 마련해야 한다. 그 외 외국인노동자의 합법적 양성화를 위한 데이터베이스 구축, 외국인노동자 숙소 등록제 도입, 합법 외국인노동자 등록제 및 공공파견제 도입 등 추진을 제안하였다. The need for improving the residential environment of foreign workers is strongly raised with the death of migrant farm workers at the accommodation of temporary vinyl house in Pocheon at the end of 2020 and the fire at Gwangju vinyl house this year. Starting from January 1st, 2021, the Ministry of Employment and Labor has not allowed employment permits for accommodations such as containers and prefabricated panels in vinyl houses. The government gives farmers a grace period up to one year to implement it by the end of this year, but current law strictly abandon the temporary houses in farmland under the current law with the issue of safety and farmers have to arrange another land to provide the proper housings to migrant employees. So, it is economically burdensome to prepare for it, and it takes risk to supply workers in time. Gyeonggi Province conducted a survey on residential facilities for migrant foreign workers in rural areas, and many were found to be vulnerable to safety and human rights. In the long run, improving the working environment of foreign workers is an indispensable change. It is time to draw up policy measures at the Gyeonggi-do level to secure labor in rural areas and to establish residential facilities that can protect the rights and interests of foreign workers. Based on the analysis of foreign workers in farmland and fishing villages in Gyeonggi Province conducted by the Ministry of Employment and Labor and Gyeonggi Province, this study proposed a strategy to prepare realistic management and countermeasures in a timely manner. In addition, it reviewed recent issues such as the status of foreign workers and safety accidents in Gyeonggi-do, and presented realistic problem diagnosis and alternatives to analyze related domestic and foreign policies and some ex residential facilities. Three models of foreign workers" accommodation were proposed as 1) Model 1: new building 2) Model 2: utilization of vacant buildings, and 3) Model 3: modular housing close to the workplace. Model 1 new hub type needs to be determined by considering the distribution of migrant farm workers and the distribution of current accommodations and considering joint facilities for foreign workers in the region. Model 2 Utilization of empty buildings shall be for empty buildings, such as empty houses, empty hotels, empty shops, empty warehouses, etc. located very close to farmland or located at the center of various farmland. Under the law of vacant house, since it is only possible to promote the project when it is a public and public utility facility such as welfare facilities for korean residents, it should be a win-win residential facility that combines local farmers" living facilities and local korean farmers. Model 3 modular housing is suitable for the seasonal changing situation in number of foreign workers in farmland and fishing villages because it has advantages to demolish and rebuild again with expandability and rapid response to changes in demand. In order to manage the residential environment of foreign workers, the government should form a pan-government task force team to prepare effective countermeasures and system improvement measures and prepare an efficient business processing system. In addition, the government proposed to establish a database to legally train migran farm workers, introduce a registration system for migrant farm workers, and introduce a registration system for legal migrant farm workers and a public dispatch system.

17세기말~18세기초 향촌의 전답 분쟁과 推訟․換面相訟 -구례․곡성현의 결송입안을 중심으로-

김경숙 조선시대사학회 2021 朝鮮時代史學報 Vol.- No.99

본고에서는 구례현과 곡성현의 다섯 결송입안을 중심으로 갑술양안과 경자양안 사이에 민간의 전답 확보를 위한 이해 충돌의 현장과 소송 전략을 검토하였다. 분쟁은 갑술양안에 鄭君才의 奴 順方 名字로 현록되어 있는 菜字畓과 爲字畓을 대상으로 정군재의 후손들 간의 소송, 후손과 향촌민의 소송, 후손과 타지역민과의 소송 등이 서로 얽혀 중첩적인 갈등 구조를 형성하며 수십 년에 걸쳐 장기적으로 전개되었다. 그 과정에서 두 소송 모두 쟁점이 자식 없이 사망한 노비의 己物로 집중된 점은 주목되는 현상이다. 갑술양전과 경자양전 사이에 양안상의 전답주와 時執者가 분리된 상황에서 무후노비의 기물이 전답 확보를 위한 명분의 하나로 작용하는 모습을 잘 보여준다. 구례현의 아전 鄭時泰는 두 소송의 중심에서 계속적으로 쟁단을 일으키며 소송이 장기화하는 데 결정적인 역할을 한 인물로 파악된다. 그는 관속으로서의 이점을 활용하면서 起訟 시점, 문서위조, 仍執 등 각종 방법들을 동원하며 소송을 이끌어갔다. 특히 소송 과정에서 同訟人에게 소송을 미루는 ‘推訟’ 행위와 다른 사람으로 바꾸어가며 별개 소송인 것처럼 상송하는 ‘換面相訟’을 시도하고 있는데, 이는 同訟 규정을 무력화시키고 三度得伸의 규정을 피해서 불리한 상황을 벗어나기 위한 전략적인 선택으로 파악된다. 이러한 행위들은 국가 통치 질서를 재정비하는 과정에서 시행된 전국적인 양전 정책의 시대적 상황 속에서 이권의 공간을 확보하고 이를 실현하기 위한 강한 의지와 적극적인 행위의 표출이라고 할 수 있다. 이는 구례 지역의 한 사례이지만 갑술양전과 경자양전 사이에 민간에서 전개된 토지 소유권을 차지하기 위한 치열한 갈등의 한 측면을 보여준다. 동시기에 조정에서 ‘환면상송’에 대한 논의가 집중적으로 진행되어 법규가 마련되고 정비되는 과정은 당대인들의 사회적 이슈와 민간의 상황이 반영되어 통치 규범이 조정되는 모습을 보여준다는 점에서 주목되는 현상이다. This essay examines the strategies in the disputes over farmland ownership by using the five legal documents produced by Gurye Prefecture(Hyŏn in K.) and Gokseong Prefecture which show the detailed progress of legal conflicts over the ownership in the period between 1634 Farmland Register(Kapsul Yang’an in K.) and 1720 Farmland Register(Kyŏngja Yang’an in K.). The conflicts came to exist over two tracts of farmland, which were registered in Chŏng Kun-jae’s possessions[the name of his slave] at the 1634 Farmland Register. The farmland carried within itself the fundamental, although potential, problem that its owner as of 1634 had been registered in the 1634 Register while new owners succeeding Chŏng had not been registered in the Register. The potential problem of discrepancy came to fore as another nation-wide farmland register got anticipated in the years that lay ahead. The anticipation brought forth a long series of litigations over Chŏng’s farmland, among Chŏng Kun-jae’s descendants, and between the descendants and those people living in the same village or in other prefecture, forming the structure of the multi-faceted conflicts. This confirms that the contemporarily occurring farmland litigations were closely related to the official projects of registering all the farmlands, a mutual relationship of great historical significance that the established literatures do not pay their due attention to. Under this historical situation, all those people fiercely competed with each other for their acquisition of the land. Among those people was Chŏng Si-t’ae who, as a petty local official of Gurye Prefecture, stood at the center of a series of the litigations, continuously causing the problematic issues concerned. Chŏng, taking advantages of his job as a local official to the utmost, led the litigations with all the resources he had. Especially, he attempted to continue his litigations by way of ‘ch’usong’(推訟) and ‘hwanmyŏn sangsong’(換面相訟): the former that a member of collective body involved in the co-litigation seceded from the body; and the latter that after the case was lost did the new-appearance of plaintiff file the same case, which was geared to show that the case was newly filed differently from the lost case. These were the active litigation strategies in which Chŏng tried to secure an advantageous position in the disputes and to acquire the land despite the Chosŏn litigation procedure code. This was a historical, although local in Gurye Prefecture, episode which illustrated the progress of the fierce competition over farmlands among the people against the background of the contemporary history that the Chosŏn dynasty was currently implementing the nation-wide project of registering all the farmlands across the country.

Loess Collapsibility and Microstructural Characteristics of Farmlands Created by “Gully Land Consolidation” on the Chinese Loess Plateau

( Lina Ma ),( Shengwen Qi ),( Songfeng Guo ) 대한지질공학회 2019 대한지질공학회 학술발표회논문집 Vol.2019 No.2

In order to cope with land degradation and create new farmlands for cultivation, a gigantic project “Gully Land Consolidation” was launched on the Hill-Gully Region of Chinese Loess Plateau in 2011. However, as a kind of particular remolded loess, these newly-created and re-filled farmlands suffered more seriously collapsible deformation due to their original soil structure was changed and destroyed. In this study, the south gully region of Yanan were selected as the typical study areas which were conducted from 2013-2018. And we took undisturbed loess samples of two types, ones were the natural loess including Q2 and Q3 loess which were sampled from the beside hillslope, others were the re-filled loess sampled from the newly formed farmlands by reshaping valley. Moreover, a series of consolidated drained compression tests and routine soil tests were carried out both on natural loess (Q2 and Q3) and re-filled loess with different water contents and compactness by Triaxial Compression Apparatus for Unsaturated Soil. Thus, studying the changes of collapsible coefficients and collapsible deformation between natural loess and re-filled loess, and analyzing the effects of water contents and compactness on loess collapsibility. Meanwhile, this study also research on loess microstructural characteristics by conducting the scanning electron microscope (SEM) and micron CT tests. The quantitative relationship between loess microstructure and macroscopic collapsibility characteristics were described, and differences of microstructure and pore between natural loess and re-filled loess were analyzed.

자경농지 양도소득세 면제제도의 연구

박정우,이준규 한국세무학회 2013 세무학 연구 Vol.30 No.4

This study suggested fundamental problems about the exemptions from capital gains tax for farmlands cultivated for more than 8 years. Results of the study summarized as follows. First, the exemptions from capital gains tax for self-cultivating farmlands should be abolished. Second, farmlands newly acquired because of returning to farming should not be taxable in terms of acquisition tax. When farming association corporations or agricultural corporations obtain farmlands, acquisition tax should be reduced by 50%. Third, the income of agricultural machine rental business should not be taxable. Taxation support about technology development of agricultural machines should be increased. 본 연구는 농민에 대한 대표적인 조세지원정책으로 간주되고 있는 8년 자경농지에 대한 양도소득세 면제제도에 대하여, 8년 자경 요건 규정을 합리적이고 구체적으로 규정하는 방향으로 진행되었던 선행연구와 달리 현행 양도소득세 면제제도에 대한 근본적인 문제제기를 담고 있다. 현행 제도는 사실상 이농민에 대한 지원세제가 되어 부재지주를 지원하는 셈이어서 농민을 지원하고자 하는 제도의 당초 취지에 부합하는 역할을 못하고 있기 때문이다. 본 연구는 농지에 대한 과세제도가 농업을 지원 및 육성하고 농민이 안정적이고 계속적으로 농업에 종사하도록 유도하는 정책이어야 한다는 관점에서 현행 비과세제도에 대한 근본적인 개선방안을 제시하고자 하였으며, 그 개선방안은 다음과 같다. 첫째, 현행 자경농지 양도소득세 면제제도는 폐지되어야 한다. 법 개정 이후 신규로 취득하는 농지를 양도하는 경우 자경 기간과 무관하게 원칙적으로 양도소득세를 과세하되 농지의 대토나 분합의 경우 또는 비자발적 양도의 경우 등은 현행처럼 양도소득세를 면제한다. 둘째, 귀농 등의 사유로 비농민에서 신규로 농민이 되기 위해 농지를 취득하는 경우에 취득세를 비과세하며, 농업관련 신설법인이 농지를 취득하는 경우 및 농업법인이 해외에서 농지를 취득하는 경우도 이에 포함하되, 농업법인이 해외에서 농지를 취득하는 경우에는 해외에서 부담한 취득세를 환급하거나 다른 조세에서 차감시켜 실질적으로 취득세가 비과세 되도록 한다. 또한 기업농을 유도하는 차원에서 기존 농업법인이 신규로 농지를 취득하는 경우에는 기간과 무관하게 취득세의 50%를 감면한다. 이때 신규 취득한 농지를 매각하거나 일정기간 사용하지 않는 경우 취득세를 추징한다. 셋째, 기타 농업 육성 차원에서 농기계 임대사업의 소득을 비과세하며 농기계 기술개발에 대한 세제지원을 신성장동력산업 또는 원천기술 산업 수준으로 확대한다.

GIS 를 활용한 지석묘 공간분포패턴의 사회경제적 배경 이해

강동석(Kang, Dong-seok) 중앙문화재연구원 2011 중앙고고연구 Vol.0 No.8

고창분지 일대는 폐쇄적 지형조건을 지니고 있으며, 지석묘군 밀집분포양상, 주형 지석묘 집중분포 등을 고려하여 하나의 공간적 분석단위로 설정할 수 있다. 특히 고창 분지 내에는 고창 상갑리·죽림리지석묘군, 상금리 지석묘군 등과 같은 대규모 군집이 존재하는데, 이러한 군집의 형성배경 이해를 위해 GIS 공간분석기법을 활용한 중심지 석묘군의 선정과 권역설정, 권역 내의 취락입지 적합성 및 가용농지 면적비 평가 등을 실시하였다. 고창분지 내 지석묘는 군집규모, 밀도, 주형지석묘의 분포위치 등에 따라 등급화가 가능하다. GIS를 활용한 등급화 분석을 통해 고창·대산·해리 지석묘군을 최상위 등급이 분포하는 중심지석묘군으로 선정하였다. 중심지석묘군의 분포권역은 가시권 분석과 비 용-거리분석, 버퍼분석, 행정구역정보 등을 활용하여 지석묘 축조집단의 취락공간으로 복원가능하다. 이것은 취락은 넓은 의미에서 생활공간뿐만 아니라, 생업경제 활동영역 과 매장의례공간을 모두 포함하는 개념이기 때문에 지석묘군의 분포정보를 통해 취락의 공간적 범위설정이 가능하다는 것을 전제로 하였다. 중심지석묘 권역 내 취락 입지의 적합성과 가용농지 분포정도는 취락공간을 점유하고 있던 지석묘 축조집단의 규모 발달정도, 사회복합도를 결정하는 중요한 사회경제적 요인으로 작용할 수 있으므로 이에 대한 평가를 실시하였다. 취락입지 적합성 평가는 중심지석묘군 권역의 경사, 사면향, 고도, 수계와의 거리 등 지형조건을 평가하였으며, 가용농지는 논, 밭 등 경작 가능한 농지의 면적비를 분석하였다. 평가결과, 중심지석묘군 전체 권역의 50% 이상 지역이 지형적으로 취락입지에 유리한 최상위 등급 분포지 역이며, 가용농지 면적 또한 50% 이상을 차지하고 있다. 이것은 중심지석묘군이 분포 하고 있는 지역이 인간의 거주에 적합한 지형적 조건을 갖추고 있었으며, 생업경제적 측면에서도 유리한 사회경제적 배경을 지니고 있었음을 보여준다. 이러한 유리한 지형적, 사회경제적 조건을 갖춘 중심지석묘군 분포지역은 한정된 자원의 이용과 통제, 사회통합 과정을 거쳐 수장층이 성장하게 된 배경으로 작용하였으며, 계층사회의 경제적·정치적 권한유지를 위한 수단으로 지석묘를 축조하였던 것으로 보인다. In this thesis, Gochang Basin has been set as a spatial analysis level. The region has features of closed geographical condition, formation of concentrated dolmen group, and intensively concentrated pillar-formed dolmen distribution area, etc. Especially, There are large size dolmen groups such as Gochang Sanggap-ri, Juknim-ri dolmen group, Sanggeum-ri dolmen group, etc. This thesis used GIS spatial analysis method for understanding formation background of these groups. I selected central dolmen group and set the analysis region and evaluated suitability of settlement position in the region, available farmlands area ratio, etc. It was possible to classify dolmen in Gochang basin according to scale of group, density, location of pillar formed dolmen distribution, etc. It was the reason of selecting central dolmen group that Gochang, Daesan, Hari dolmen group have highest class of distribution. As a result of analysis, central dolmen groups were distributed forming locally special sphere. This thesis reconstructed settlement spaces of construction of dolmen group using visible area analysis, cost-distance analysis, buffer analysis, administrative block information in dolmen group distribution area. A settlement is a concept including all of not life space but also economic activity area for living and funeral-cemetery space in broad sense. In that sense, it is possible to set spatial scale of community using distribution information of dolmen group. Social economic conditions, such as suitability of community location and distribution scale of available farmlands, might affect as critical factors determining degree of development of constructing dolmen group scale and social complexity. It was used spatial condition analysis, such as slope, slope direction, altimeter, distance from water system, etc., for evaluating of suitability of settlement position. This thesis analysed cultivatable farmland area (race paddy, field) and ratio in central dolmen group area. In the result of evaluation, central dolmen groups occupied over 50 % of in most of total regional areas where are highest grade of distribution area in settlement position and area securing cultivatable farmland factors. Central dolmen groups were distributed in regions where has suitable geographical conditions for human community and had social economic background which supported agricultural productivity of critical living economy when the dolmen had been constructed. These central dolmen group distribution areas where have advantageous geographical, social economic conditions had affected on development of top ruling class through a process using and controlling limited natural resources and social integration. The construction of dolmen might had contributed on tools of sustaining economic and political authorities in class society.

현행 세법상 농지에 대한 과세특례제도의 합리적 개선방안

장기용(Jang, Ki Yong) 한국부동산학회 2013 不動産學報 Vol.53 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is to provide a plan for improving Korean tax system related to agricultural lands so that the system can help enhance competitiveness of Korean agricultural industry in the market competition backed up by the WTO. (2) RESEARCH METHOD This study applied to the theoretic study through various literatures related to domestic and international tax system for agricultural lands. (3) RESEARCH FINDINGS In the level of keeping the public interest of agriculture, agriculture should be protected and cultivated and the competitive power should be needed in preparation for the opening of an era. 2. RESULTS First, the tax exemption provision of gift tax to support balanced rural development and smooth succession of farming in the article 71 of restriction of special taxation act doesn't actually exempt tax but just delay transfer income tax. Because it causes an inconsistency, it should exclude the delayed taxation of gift tax. Second, requirements of residence should be relieved for considering changed farm village, traffic environment, and work environment. On a law of agricultural land, it should accept include concept and scope of direct cultivation specially. Third, the non-taxation regulation of capital gains tax for the exchange or partition and integration of farmland, and exemptions for substitute lands of farmlands should in the long-term be converted to a tax deferment system. And in the case of transfer of self-cultivated farmlands, it should be converted to an income deduction system.

기술논문 : 유휴농지의 활용방안 모색 및 사례 계획

배승종 ( Seung Jong Bae ),윤성수 ( Seong Soo Yoon ),박진선 ( Jin Seon Park ),윤홍일 ( Hong Il Yoon ) 한국농촌계획학회 2010 농촌계획 Vol.16 No.3