1934년 조선총독부 세무관서 설치 이후 조선인 세무관리 - 『직원록』에 수록된 1,159명 중 세무서장 등 간부급을 중심으로 - (Chosunin(Korean) Tax Adminstration after Establishment of the Tax Office of the Japanese Government General of Korea in 1934 - Focusing on Executive Members of the 1,159 Staffers on the Personnel List)

서지정보

· 발행기관 : 역사교육학회
· 수록지 정보 : 역사교육논집 / 54호 / 259 ~ 310페이지
· 저자명 : 손낙구

초록

The number of tax staffers begins from 2,500 when the Japanese Government General of Korea established dependent tax office in 1934. The number increased up to 3,500 in 1942 as Japanese colonialism levied additional tax to make up warfare expense for the Sino-Japanese War and the Pacific War. Among 3,500 staff members, Chosunin(korean) account for two thirds; 0.5% of the Chosunin staffers worked as Juimgwan(executive members) and 39% worked as Panimgwan(middle level staff members), 61% worked as Gowon(lower level staffers).
Most Chosunin staffers were dispatched on the first-line tax offices since the Japanese colonialism appointed Japanese staff members to the tax collection department and intendant office of the finance bureau which determine and supervise tax administration. Chosunin Juimgwan went through the route to pass high civil servant exam(10 cases) or to be promoted as a head of first-line tax offices after serving as Panimgwan for years(42 cases). Panimgwan were picked up from local administration offices at the initial stage, however, they were drafted by the promotion exam among Gowon who worked more than a year. Gowon were hired by head of first-line tax offices through evaluation and exam after the head earn permission from the tax superintendent.
The Japanese Government General of Korea Personnel List form 1934 to 1942 suggest that only five Chosunins are belong to the tax collection department of finance bureau as executive members. Two of them passed the high civil servant exam and one college graduate became Juimgwan after his transfer to tax office. 32 Chosunin serves as executive members of the tax intendant office and twenty one of them became Juimgwan. Eight of them were successful applicants of the civil servant exam and they worked as director of the tax intendant office. Six of thirty two Chosunin members of the tax intendant office transferred to the tax office and promoted to Juimgwan, totally thirteen including above six transferred to the tax office from the tax intendant office.
Among 1,136 Chosunin tax officers, 82 became the head of tax offices. Chosunin tax office head account for one third every year. 34 served as high level head(Juimngwan), and other middle level heads(Panimgwan) served as deputy level head(19 cases) or working level head(34 cases). 217 Chosunin served as chief manager of general affairs, direct tax, indirect tax section during 1934 to 1939. Chosunin chief manager account for 45% of the all chief managers every year. However, Chosunin occupied only one third of the direct and indirect tax chief managers with compare to the fact that Chosunin occupied more than half of general affairs chief.
92 Chosunin passed the Tax Administrator Education Course since its establishment from 1940. Most of them are assumed to served as lower level staffers at the first-line tax offices. This study also suggest personnel linkage between Chosunin tax administrators and tax staffers after Korean independence from Japanese colonialism is the remaining research issue.

영어초록

The number of tax staffers begins from 2,500 when the Japanese Government General of Korea established dependent tax office in 1934. The number increased up to 3,500 in 1942 as Japanese colonialism levied additional tax to make up warfare expense for the Sino-Japanese War and the Pacific War. Among 3,500 staff members, Chosunin(korean) account for two thirds; 0.5% of the Chosunin staffers worked as Juimgwan(executive members) and 39% worked as Panimgwan(middle level staff members), 61% worked as Gowon(lower level staffers).
Most Chosunin staffers were dispatched on the first-line tax offices since the Japanese colonialism appointed Japanese staff members to the tax collection department and intendant office of the finance bureau which determine and supervise tax administration. Chosunin Juimgwan went through the route to pass high civil servant exam(10 cases) or to be promoted as a head of first-line tax offices after serving as Panimgwan for years(42 cases). Panimgwan were picked up from local administration offices at the initial stage, however, they were drafted by the promotion exam among Gowon who worked more than a year. Gowon were hired by head of first-line tax offices through evaluation and exam after the head earn permission from the tax superintendent.
The Japanese Government General of Korea Personnel List form 1934 to 1942 suggest that only five Chosunins are belong to the tax collection department of finance bureau as executive members. Two of them passed the high civil servant exam and one college graduate became Juimgwan after his transfer to tax office. 32 Chosunin serves as executive members of the tax intendant office and twenty one of them became Juimgwan. Eight of them were successful applicants of the civil servant exam and they worked as director of the tax intendant office. Six of thirty two Chosunin members of the tax intendant office transferred to the tax office and promoted to Juimgwan, totally thirteen including above six transferred to the tax office from the tax intendant office.
Among 1,136 Chosunin tax officers, 82 became the head of tax offices. Chosunin tax office head account for one third every year. 34 served as high level head(Juimngwan), and other middle level heads(Panimgwan) served as deputy level head(19 cases) or working level head(34 cases). 217 Chosunin served as chief manager of general affairs, direct tax, indirect tax section during 1934 to 1939. Chosunin chief manager account for 45% of the all chief managers every year. However, Chosunin occupied only one third of the direct and indirect tax chief managers with compare to the fact that Chosunin occupied more than half of general affairs chief.
92 Chosunin passed the Tax Administrator Education Course since its establishment from 1940. Most of them are assumed to served as lower level staffers at the first-line tax offices. This study also suggest personnel linkage between Chosunin tax administrators and tax staffers after Korean independence from Japanese colonialism is the remaining research issue.

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