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자료유형
학술저널
저자정보
저널정보
한국역사연구회 역사와현실 역사와 현실 제81호
발행연도
2011.9
수록면
251 - 288 (38page)

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During the middle period of king Yeongjo's reign, a book named 『Takji-jeong'rye(度支定例)』 was published in the wake of the crown prince's overseeing of the government and also amidst all the preparations made for Yeongjo's stepping down from the throne. It was published to cut unnecessary spending of the government's money, and also to prevent certain malpractices that could come from the governmental offices' requirement of the public to report for more national duty(應役) or to agree to additional submissions. It was to secure a sufficient monetary basis to aid the unstable government and its "Tangpyeong" policy.
Since the early half of the Joseon dynasty, the concept of 'only spending an amount of money based upon what has been collected(量入爲出), has been compromised, especially in the revenue area, as discussions of the tributary taxation process did not lead to a more aggressive solution such as revising the tributary item register itself, but only to a compromising result demonstrated by the creation of the 'Daedong Samok.' In terms of the royal family's and the governmental offices' collection of tributary items, other than the regular amount that should be collected by the Seon'hye-cheong office, additional submissions were being forced, and the Hojo (Ministry of Finance) office's "Byeolmu" collection was increasing as well. The king and the government were finding it difficult to discourage such practices. So king Yeongjo intended to bring reforms to the 'spending area,' in order to reduce malpractices which were continuing to plague the people in the 'revenue area.' This was the primary reason behind compiling 『Takji-jeong'rye(度支定例)』, which was a book related to the government's spending.
The publication of 『Takji-jeong'rye(度支定例)』 was one of the centerpieces of king Yeongjo's fiscal policies, which included the initiation of the land tax 'Bichong-je(比據制)' act and the government's agenda to promote 'cutting spending(節損)' and also to pursue ways of ensuring the people's 'stable living (恒産).' Yet 『Takji-jeong'rye(度支定例)』 as well granted some 'special cases,' while the government's spending of tributary items was quietly allowed in the form of the Byeolmu( ) practice. So, during the latter(別貿)half of king Yeongjo's reign and also the reign of king Jeongjo's, Takji-jeong'rye(度支定例) had to be revised on a regular basis.

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머리말
1.『탁지정례』의 자료적 특징
2.『탁지정례』류의 간행 경위와 의도
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UCI(KEPA) : I410-ECN-0101-2013-911-000763192