북한 농업현물세의 수취와 국가재정으로의 이전(1945~1950) = North Korean Agricultural Tax in Kind and Transfer to National Finance(1945-1950)

국문 초록 (Abstract)

북한사 연구에서 토지개혁은 가장 많이 연구된 주제이지만, 농업현물세 수취를 둘러싼 ‘착취’ 문제와 농업에서의 가치이전과 관련한 ‘희생’ 여 부를 둘러싸고 이견이 존재해 왔다. 필자는 기존 연구 지형의 대립이 주 로 현물세 징수과정에 집중되어 있기 때문이라는 점을 지적하며, 수취 이 후 전체 국가재정 체계 속에서 현물세가 순환되는 과정을 살펴보고자 했 다. 토지개혁은 지주-소작인 간 생산관계의 모순을 해결하기 위해 시행되 었지만, 전체 국가경제 차원에서 보면 농업생산력 발전을 도모해 도시 노 동자의 식량을 공급하고 국가재정의 기반으로 활용하고자 하는 목적이 있었다. 이에 따라 시장가보다 싼값에 농산물을 배급하여 노동자들의 실 질임금을 안정시키고 국가재정으로 활용해 전체적인 산업 발전을 도모 하고자 했다. 그 과정에서 농촌에서 발생한 가치는 농촌에 재투자되기보 다는 국가 경제 차원에서 도시로 이전되었다. 본 논문은 북한이 곡물 가 격에 대한 통계를 발표하지 않아 농촌에서 도시로 경제 잉여의 추출을 파 악하기 어려운 조건에서 세입과 세출 통계를 통해 그 실상을 살펴보았다.

다국어 초록 (Multilingual Abstract)

Land reform was a key task in the modern transition period, but Kora was liberated without solving the task. As such, land reform emerged as a major task after liberation, and socialist forces in particular actively engaged in reform to overcome the legacy of Japanese colonial rule over rural areas and the contradictions between landlords and tenants. For this reason, land reform has been the most studied topic in studies of North Korean history, but there have been conflicting opinions regarding the interpretation of ‘exploitation’ surrounding the receipt of agricultural in-kind taxes and ‘sacrifice’ related to value transfer in agriculture. The author pointed out that this is because the existing research landscape is mainly focused on the Tax in kind process, and attempted to examine the process of agricultural Tax in kind circulation within the entire national fiscal system after collection. Land reform was significant in that it was implemented to resolve the contradictions in the production relationship between landlords and tenant farmers, but it also sought to develop agricultural productivity at the level of the overall national economy to supply food for urban workers and to use it as a basis for national finance. To this end, North Korea sought industrial development by stabilizing real wages by collecting agricultural Tax in kind and distributing them to workers at a lower price than the market price. The money from paid rations was transferred to the national treasury and utilized as national finance. Agricultural Tax in kind collected from rural areas were mainly invested in other areas for economic reconstruction rather than being reinvested in projects for expanded reproduction of farmers. However, in exchange for providing surplus from rural areas, North Korea established a support system to supplement the small-scale nature of small-scale farmers finances, and persuaded farmers with the logic that cities would help rural areas once industrialization was completed in the future.