대동법 시행기 進上制의 정비와 영조대 초반 『進上別單謄錄』의 작성 (The revision of the Jinsangje(進上制) during the Daedongbeop(大同法) enforcement and the publishing of the 『Jinsangbyeldandeungrok (進上別單謄錄)』 during the early Yeongjo reign)

서지정보

· 발행기관 : 고려사학회
· 수록지 정보 : 韓國史學報 / 86호 / 207 ~ 246페이지
· 저자명 : 최주희

초록

이 글은 대동법 시행기 진상제가 도별로 어떻게 정비되어갔으며, 이후 중앙정부가 진상물자를 관리하기 위해 어떠한 노력을 전개했는지를 검토하기 위해 작성됐다. 조선왕조는 100년에 걸쳐 대동･상정법을 시행했지만, 현물진상을 모두 경공화하지는 못했다. 경기와 충청도는 도성과 가까워 진상의 대부분을 경공화시켰으나, 중앙과 거리가 먼 다른 도는 현물 진상의 다수를 그대로 유지시켰다. 왕에게 바치는 禮物이라는 성격 때문에 대동･상정법 체계 안에 진상을 완전히 흡수시켜 경공화하지 않고, 현물 상납의 절차를 존속시킨 것이다. 이로써 조선후기 진상 절차와 문서 행정은 더욱 복잡해졌다. 18세기 초반까지도 중앙정부는 진상물자를 관리하기 위한 매뉴얼을 새롭게 만들지 않고, 전례에 의거해 현물진상을 운영했으며, 이를 위해 『進上謄錄』을 작성했다. 그러나 대동･상정법이 제도적으로 안착되고 중앙의 세입이 일정 수준으로 유지되면서 진상제 역시 수입, 지출면에서 체계적인 관리를 필요로 하게 됐다. 이에 백성들의 고충을 덜어주는 한편, 외방 진상을 안정적으로 확보하기 위해 영조 4년(1728) 비변사에서 『진상별단등록』을 작성했다. 영조는 『진상별단등록』의 작성을 통해 흉년이 닥쳤을 때 減膳에 대비하고, 봉진 시 진상물종과 수량을 쉽게 상고할 수 있도록 했다. 이러한 『진상별단등록』은 『선혜청정례』(1752)와 『공선정례』(1776)가 간행되기 전 물선진상을 봉진하는 준거로서 활용됐던 것으로 판단된다.

영어초록

This study was conducted to review how the Jinsangje(進上制) was revised during the enforcement of the Daedongbeop, and to review how the Jinsangbyeldandeungrok(進上別單謄錄)』(1728), a financial data, was published during the process. Changes in the Jinsangje(進上制) during the late Joseon dynasty reviewed in this article are as follows.
First, Gyeonggonghwa(京貢化), which was procuremenet system dedicated to King the supplies for tributes purchased in Seoul Market, greatly enlarged. Jinsang of the Gyeonggi province and the Chungcheong province including ritual supplies, indigenous products, and medical plants underwent ‘gyeongonghwa’, through which they were bought from the the procurement dealer in Seoul and then tributed through the Seonhyecheong(宣惠廳) to the Royal Family. On the contrary, Jinsang of other provinces were mainly provided by the province governers, routinely in the form of such as speciality.
Second, changes were made in the procedures of the Jinsang. Jinsang was originally a gift offered by a local minister to the king. However Jinsang that underwent ‘Gyeongonghwa’ were dedicated to King by the director of the Seonhyecheong. According to administrative procedures, the official of the Seonhyecheong brought the Jinsang to be offered to the Saongwon(司饔院) or the Bongsangsi(奉常寺). Other roles of the Seonhyecheong included transporting rice(大同米) collecteded according to the Daedong-beop directly to the Royal Family living outside the palace to support daily spendings.
Third, ‘Gwache Jinsang[Jinsang made by the governors of a province at the end of their term]’ and ‘Eungja Jinsang[Jinsang of a trained hawk]’, which were in effect during the early Joseon dynasty, were terminated. ‘Haenghaeng-bangmul[Jinsang by provincial governor dedicated during the official visit of the king]’ and ‘Gangmoo- bangmul[Jinsang dedicated during the king’s hunting] were also terminated.
Lastly, irregular Jinsang and Bong-yeo(封餘) persisted through the late Joseon dynasty. Bong-yeo(封餘) refers to the practice of distributing some of the genuine products to bureaucrats.
By improved procurement system of Jinsang, procedures and administrations of the Jinsangje(進上制) became more complex than ever. The central government did not publish a new manual to control the Jinsang supplies until the 18th century. Rather, they operated Jinsang system in on the ground of previous practices. However, with the extended enforcement of the Daedongbeop, and with the stabilization of the tax revenues, the need for sophisticated management of the Jinsangje(進上制) became stronger. As a result, the Bibyeonsa(備邊司) published the 『Jinsangbyeldandeungrok』 in 1728 (the 4th year of Yeongjo’s reign) to alleviate tax burdens of the people and to stabilize the income of Jinsang Supplies. By publishing the 『Jinsangbyeldandeungrok』, Yeongjo intended to sought to understand the general amount of the Jinsang Supplies and to give the people exemption of Jinsang in times of bad harvest.

참고자료

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