광무양안과 토지대장을 통해 본 광무양전의 성격 -충남(忠南) 한산군(韓山郡) 창외리(昌外里)와 경북(慶北) 경주군(慶州郡) 구정동(九政洞) 사례 중심으로- = Characteristics of the Kwangmu Land Surveys Revealed by Comparing the Kwangmu Land Registers with the Colonical One -Analysis of Two Villages of Ch`ungch`ong and Kyongsang Province-

다국어 초록 (Multilingual Abstract)

Major tax sources of traditional East Asia were the population and land. In Particular, in Korea, China, Japan, the three countries created nationwide land registers at least 1,000 years ago. In this study, I want to find the Korean traditional principle of land taxation through comparing Kwangmu land registers(光武量案) made by the Korean Empire in the 19th century with the modern land registers (土地臺帳) of the Japanese Colonial period. Each register contains area, class, owner of plots of land. There is a 10-years gap between the Kwangmu land registers and the Colonial one. This study tried to find same plot at both registers using a software named "JigsawMap" that helps match-up, and compared written information. It showed differences of two-land investigation, which gave some clues toward understanding the characteristics of the Kwangmu land registers. During the Colonial period, the government enforced a guideline for land investigation and applied it across the country. It demanded using autonym as the owner`s name, aimed accurate computation of area. Also, it operated several class assessment methods by land categories. On the other hand, the Korean Empire did not use overt rules and technicalities. Nevertheless, its underlying principles and institutions were discovered through this research. The Korean Empire utilized a tax system without distinction by land types. Instead, it was revealed that they already adjusted tax burden taking land productivity into account during land survey. Especially, area recorded in the Kwangmu land registers was smaller that actual one, shows different rate of reduction by land categories. At the same time, there were distinctions by regions. Even after the grain tax was received by the local govermment, each taxpayer was still responsible for the cost of transporting the grain to the capital. This study compared two provinces; one is Ch`ungch`ong province, which could ship taxation by sea, the other is Kyongsang province that was far from the capital and had to use and overland routhe only. Through this research, it was revealed that the burden of land tax was much lighter in Kyongsang province. Assessments of area and grade were undervaluated compared with Ch`ung ch`ong province. It seems that this was the result of difference in inter-regional of tax transportation costs. The Land taxation system in the Korean Empire was similar with Choson dynasty`s one. Kwangmu land registers contained traditional institutions passed down from the Choson. These were different from the ideal of the modern state that tried to investigate land as accurately as possible and to control it. Rather than to force a standard, they permitted diverse standard. Instead of making details, they adjusted tax burden in the field. However, they also stuck by those principles; be they different assessments according to the valuse of crops produced in the land, be they equal total tax burden in each region. It was the governing philosophy of the dynasty that aimed at Neo-Confucian equality among the people across the country. Flexibility in diversity, equality in flexibility was their indigenous rationalities.