After the allied forces of Silla(新羅) and Tang(唐) Empire attacked and overthrew Baekjae(百濟) in A.D. 660, Silla was confronted with the lack of the national treasury, which was caused by the unification war against Baekjae and Goguroy(高句麗), and needed to much of its expenditure for the military spending.
For the supply of line; the battle against the Baekjae Remnant, military supplies in Ungjin - Dodocbu(熊津都督府), and that in Tang's military expedition to Goguroy, Silla was forced to spend excessive war expenditures. In order to try to find a way out of the financial difficulties, Silla had got to reach the direct control of the old torritory of Baekjae to find new sources of finance.
In this process, in spite of Tang's intervention, in late A.D. 665, Silla established Ballaju(發羅州) in the south of Baekjae, and ensured the new source of finance. The source of people and cultivated land in Old Baelgae enabled Silla to increase revenue. At the same time, through the financial policies Silla comforted and rewarded its own people and Baekjae people who had suffered from the war. In other words, that was a tax cutting policy.
In order to succeed the unification war(統一戰爭), after all, one of the indispensable factors was the war supporting financial system. And so, in Silla, its appropriate bureaucracy system was Jipsabu(執事部) and its competent secretary was called Jungsi(中侍). Jungsi who had taken charge of affairs of State succeeded to the tradition of Pumzu(稟主) which had administered the national treasury, and finally managed the wholly wartime finance.
Until now, most studies have emphasized that because Jipsabu and Changbu were differentiated from Pumzu in A.D. 651, the politics of Silla was entirely separated from the finance. But this study indicate that Jungsi played a leading role of the unified arbitrator in the finance running, which Pumzu had done at former periods. The political role of Jungsi of Jipsabu placed a great emphasis on the unification war in the 7th century. I think that it was after the unification war of middle age(中代) of Silla that the political role of Jungsi was emphasized.