고려후기 수조율과 과전법 (Land Taxation rates in the latter half period of Goryeo, and the Gwajeon-beob institution)

서지정보

· 발행기관 : 한국역사연구회
· 수록지 정보 : 역사와 현실 / 104호 / 189 ~ 228페이지
· 저자명 : 최이돈

초록

1. 과전법의 수조율을 이해하기 위해서 고려후기의 수조율을 검토하여, 이를 조선의 수조율과 비교하여 보았다. 이를 위해 고려에서 논의되는 수조율을 중심으로 1/4수조율, 십일조로 나누어 검토해 보았다.
2. 먼저 1/4 수조율에 대하여 검토해 보았다. 고려에서는 조선에서 보이지 않는 1/4 수조율이 시행되고 있었다. 군전과 둔전의 예에서 볼 때, 고려에서 공전조 1/4은 수조권적 수조율이었던 것으로 보인다. 물론 공전의 경우 공전조 1/4로 명확하게 규정하였으나, 사전의 경우는 분명하지 않다. 그러나 사전의 경우도 군전의 예를 비추어 볼 때, 공전에 준하는 수조율을 적용하였을 것으로 추측된다.
3. 연구자들은 고려에서 십일조가 시행되었다고 주장하고 있다. 고려에서 수조율에 대한 통설은 1/4수조율이었으나, 이성무가 고려에서 십일조가 시행되었다는 견해를 제시하여 연구자들의 지지를 받으면서 그 입지를 넓혀가고 있다. 흥미로운 것은 조선의 왕과 관원들은 고려에서 십일조가 시행되었다고 인정하지 않았다. 십일조는 과전법의 시행과 더불어 시작된 것으로 이해하고 있었다.
그러므로 고려에서 십일조가 시행되었다고 언급한 자료들을 검토해보았다. 이규보 이후 신진사대부들은 개혁의 이상을 가지고 십일조를 거론하였다. 그들은 균전제나 정전제를 실현하는 구체적인 모습으로 십일조를 이해하였고, 이를 기회 있을 때마다 표현하였다. 이러한 개혁의 방향에 대하여 충선왕 공민왕 등 개혁을 주도한 왕들도 공감하여, 그들의 교서에서 균전과 정전을 언급하고 있었다. 그러므로 십일조는 신진사대부의 개혁 이상이었을 뿐 고려에서 실현되었다고 볼 수 없다.
4. 이상의 검토를 통해서 고려에서는 수조권적 수조율이 1/4이었음을 알 수 있었다. 이규보 이후 신진사대부들은 정전제와 균전제를 개혁의 방향으로 생각하였고, 이를 구현하는 것이 십일조라고 이해하였다. 그러므로 세종이 주장한 바와 같이 십일조는 과전법에 의해서 시행된 개혁파의 중요한 성과였다.

영어초록

Examined in this article is the taxation rate employed during the second half of the Goryeo dynasty period, in order to raise our understanding of the taxation rate later adopted by the Gwajeon-beob institution. Among several taxations rates that were supposedly used in the Goryeo period, the “one-fourth” rate and the “one-tenth” rate are especially examined, and results of such research are also compared with the taxation rate of the Joseon period.
First, the “one-fourth” rate. This rate, which we cannot find any traces of being used in the Joseon period, was employed in Goryeo. Considering the examples of military lands and garrison farms, the one-fourth rate of Goryeo seems to have been applied in cases of lands which the collectors did not actually own but were authorized to collect taxes from them. And the taxation rate for ‘Official lands’ are clearly indicated in records as one-fourth. Meanwhile, the rate that would have been applied to “Private lands” are yet to be clearly determined. However, considering the military land cases, a rate similar to the ‘Official lands’ would have been applied to the Private lands as well.
Scholars have believed for a long time that the one-tenth rate was employed during the Goryeo period. Yet before Yi Seong-mu suggested for the first time that Goryeo did employ that rate (and spreaded the idea quite widely), early scholars considered one-fourth as the dominant taxation rate of Goryeo. And most interestingly, the Joseon kings and officials did not believe that one-tenth rate was used in Goryeo either. According to their remarks, it seems like they believed that the one-tenth rate was employed only at the end of the Goryeo dynasty, with the launch of the Gwajeon-beob institution.
There are some historical records that are supposedly testifying to the existence of a one-tenth rate in Goryeo. After the time of Yi Gyu-bo, new Sa-Daebu figures frequently commented upon the one-tenth rate, but only as an ideal concept. They viewed the rate as a method to launch (more like reincarnate) ideal land systems from the past such as Gyunjeon-je(均田制) or Jeongjeon-je(井田制) and therefore suggested the concept more than once. And kings like Chungseon-wang and Gongmin-wang who agreed with the necessity of such reforms, also mentioned the rate as well as ideal land systems in their royal edicts. So, we can say that the one-tenth rate was part of the new Sa-Daebu figures’ “dreams” of an ideal society, and was not a practical taxation rate that was employed in real life.
As a result, it becomes clear that the official rate in Goryeo land taxation was actually one-fourth. Historical figures who lived in the latter half period of Goryeo believed that the land system should be reformed, and newly modeled after the ancient Jeongjeon-je and Gyunjeon-je systems. And in order to do so, they argued that the one-tenth rate should be employed. So, as King Sejong later argued, the one-tenth rate was newly employed with the launch of the Gwajeon-beob system, which was a huge accomplishment on part of the reformer officials.

참고자료

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