13세기말 고려 대외무역선의 활동과 元代 ‘關稅’의 문제 (The General Rate of Mongol Yuan Tariff set upon the Cargo aboard a Goryeo vessel which visited Ningbo at the end of the 13th century)

서지정보

· 발행기관 : 국립목포대학교 도서문화연구원
· 수록지 정보 : 『도서문화』 / 36호 / 37 ~ 66페이지
· 저자명 : 이강한

초록

본고에서는 13세기말 고려 관영무역선의 물화에 부과된 원대 관세의 문제를 살펴보고, 그것이 현 단계 고려-원 교역사 연구에서 지니는 의미를 환기해 보았다. 검토한 사료는 중국 강남지역의 지방관을 역임한 史燿(1256-1305)라는 인물의 神道碑文이며, 이 글에는 충렬왕이 파견한 주시랑이라는 인물이 무역을 위해 원 항구에 입항하는 과정에서 원이 그 선박의 화물에 부과했던 ‘관세율’이 언급돼 있다. 기존 연구에서는 ‘十取其三’을 당시의 공식관세로, 그리고 ‘三十稅一’을 인하된 관세율로 간주해 원이 ‘종속국 고려’에 관세상의 특혜를 제공한 것이라 분석한 반면, 본고에서는 ‘十取其三’은 남송시대로부터 연원한 고율의 추가세를 지칭한 것으로, 그리고 ‘三十稅一’은 1차관세가 아닌 2차 추분 즉 박세전으로 해석하였다. 따라서 이 일화에서 묘사된 상황은 원측에서 고려 상선에 특혜를 제공한 것이라기보다, 원정부가 당시 高麗-元 간의 “돈독한” 관계를 감안하되 공식 세율을 ‘공정하게’ 적용한 것이었을 따름이라 보았다. 아울러 이러한 세율 적용이 하나의 계기가 되어, 고려상인들의 대원 교역 증대로 이어졌을 가능성도 제기하였다.

영어초록

In this article, how much tax(tariff) was actually levied upon the cargos of a Goryeo vessel launched from the Goryeo government by the authorities of the Chinese Jiangnan regional harbors under Mongol Yuan’s authority during the ending days of the 13th century, and what was the meaning of those alleged tax rates imposed by the Yuan authorities over Goryeo properties, are examined. Primary text examined here is an inscription upon an epitaph made for an individual(史燿) who served as the local prefect at the Ningbo harbor presumably in the 1290s. According to this record, Goryeo king Chung'ryeol-wang dispatched a trade vessel to the Ningbo harbor, and reportedly there was a brief clash between the traders aboard the Goryeo vessel and the authorities of the Ningbo harbor, over the issue of how much taxes should be levied upon the incoming Goryeo cargo. Initially a 3/10 rate was decided to be applied, yet after some discussion, it was lowered to 1/30. Previous studies argued that the former was the official tax rate of the time, yet the Yuan authorities which considered Goryeo as part of the Mongol empire considered the Goryeo cargo as ‘domestic property’ of the Mongol empire and deliberately applied a low tax rate which was usually applied to occasions of domestic transactions. Yet comprehensive analysis suggests that the former tax rate was nothing but a remnant of an unofficial and illegal tax practice from the past, and because the Yuan authorities were at the time doggedly trying to bring down the general tax rate in order to invite more foreign merchants to their shores, the Ningbo prefect(史燿) too decided to apply the newly enacted official tax rate and collect only predetermined amount of First and Second taxes from the Goryeo cargo. The Ningbo prefect’s decision created an official precedent which practically announced that in the upcoming days foreign vessels including the Goryeo ones would not be threatened by illegal high-rated taxes, so it seems that this whole incident could have served as a catalyst for the increase in Goryeo merchants’ venturing into trade businesses with their Yuan counterparts in the early half of the 14th century.

참고자료

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