고종대 충청병마절도사영의 군비 실태와 군사재정 (Armaments and Military Finances of Chungcheong Army Headquarters' in the Gojong Era)

서지정보

· 발행기관 : 역사실학회
· 수록지 정보 : 역사와 실학 / 67호 / 149 ~ 188페이지
· 저자명 : 유동호

초록

임진전쟁과 병자호란 후 충청도 방어체계는 내륙 및 도성 방어를 위한 체계로 바뀌었으나, 제 기능을 못했다. 가장 큰 이유는 軍備 부실과 훈련 부족 때문이었다. 실례로 충청병영의 군비는 軍額에 비해 턱없이 부족했으며, 보유했던 군비는 부실하였다.
군비 부실과 훈련 부족의 가장 큰 이유는 재정부족이었다. 18세기 후반부터 실시했던 均役法과 고종 대 추진했던 砲軍 강화정책은 지방군영들의 재정부담을 가중시켰다. 균역법 실시 후 중앙정부는 지방군영들의 줄어든 재정을 지원하지 못했고, 포군의 常備軍化·給料兵化 정책은 지방군영에게 큰 지출을 요구했다. 지방군영들은 부족한 재정을 메우기 위해 수취체계를 정비하는 한편, 지속적으로 새로운 재원을 창출하였다. 충청병영도 크게 다르지 않았다.
충청병영의 재정은 結役, 身役, 還穀 수입 등으로 이루어졌으며, 1년 총 재정은 6,334石(31,670兩)이었다. 충청병영의 주요 수입원은 총 수입의 73%를 차지했던 신역 수입이었으며, 보조 수입원은 환곡 수입이었다. 충청병영의 가장 큰 지출항목은 將士들의 급료였다. 급료 외에 충청병영의 재정은 軍器 수선·장사들의 賞給·城堞 및 公廨 보수·물품 구입 등에 사용되었다.
늘 재정난에 시달렸던 충청병영은 무리하게 재정을 운영했다. 그 중 하나가 軍餉穀의 加分이었다. 하지만 군향곡의 분급양이 많아질수록, 未捧米와 虛留穀이 많아졌다. 미봉미와 허류곡이 많아진 이유는 환곡의 賦稅化와 逋欠때문이었다. 충청병영은 포흠을 완화시키고 재원을 보충하기 위해 限年排捧을 실시했지만, 큰 효과를 보지 못했다.
충청병영의 재정난은 군비 부실로 이어졌으며, 군비부실은 조선의 군사력을 약화시키는 하나의 원인이었다. 고종 대 충청병영을 비롯한 지방군영의 모습은 조선왕조 몰락의 단면이라고 할 수 있다.

영어초록

After the Imjin War and the Manchu War of 1636, the defense system of Chungcheong-do shifted its emphasis to inland and capital city defense. However, it failed to serve its function mainly because of poor armaments and lack of training. For example, the armaments of Chungcheong Army Headquarters were far from enough relative to the number of soldiers and the armaments in possession were faulty.
The main reason for poor armaments and lack of training was financial shortage. Gyunyeokbeop, which was implemented since the late 18th century, along with King Gojong's policy to reinforce artillery increased the financial burden of regional armies. After the implementation of Gyunyeokbeop, the central government failed to support the diminished finances of regional armies, while the policy for expanding standing armies and paid soldiers in artillery demanded great expenditure on the part of regional armies. In order to make up for the insufficient finance, regional armies reorganized their acquisition system and continued to create new financial resources. The situation of the Chungcheong Army Headquarters was not different from other regional armies.
The financial resources of the Chungcheong Army Headquarters consisted of gyeolyeok (a type of surtax on land) and shinyeok (military service tax) and hwangok (grain loan) income. The total budget per year was 6,334 seok (31,670 yang). The main source of income of the Chungcheong Army Headquarters was shinyeok which accounted for 73% of the total income, while the secondary source of income was hwangok income. The largest expenditure of the Chungcheong Army Headquarters was the wages for officials and soldiers. In addition to salary, the budget of the Chungcheong Army Headquarters was used in repairing army equipment, rewarding officials and soldiers, reinforcing ramparts, repairing public buildings, and purchasing goods.
The Chungcheong Army Headquarters, which had always suffered from financial difficulties, made unsound practices in managing its finances. One of them was gabun (additional distribution beyond rule) of gunhyanggok (military provisions (rice)). As the volume of distributed military provisions increased, so did the volume of mibongmi (uncollected rice) and heoryugok (imaginary or insubstantial grain that existed only in books). The reasons behind the increase of mibongmi and heoryugok were taxation on hwangok and personal use government supplies. The Chungcheong Army Headquarters implemented measures such as cancelling a portion of receivable grain or allowing payment of loan by installments to lesson such private use of government supplies and supplement financial resources. However, the measures did not have a significant effect on improving the finances.
The financial difficulties of the Chungcheong Army Headquarters led to inadequate armaments, which became a factor that undermined the military power of the Joseon Dynasty. The reality of regional armies including the Chungcheong Army Headquarters during the Gojong era reveals a facet of the collapse of Joseon Dynasty.

참고자료

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