초록

The change of tax system in Lee Dynasty was made preferentially in the aspects of financial demand satisfaction and tax obligation propriety. However, many negative elements such as unprepared tax system as well as management's wicked scheme brought much damage to the tax payers like peasantry. As a result, the tax evader's punishment act had to be reinforced. There are just two prescribed clauses for the tax evader's punishment in the tax gathering article in Ho Jeon of Gyeong Kuk Dae Jeon declared in 1485 by King Seong Jeong. 9 clauses and 12 clauses had been dramatically added respectively for the tax evader's punishment in the tax gathering articles and the land survey articles in Ho Jeon of Sok Dae Jeon in 1746 by King Young Jo 261 years since Gyeong Kuk Dae Jeon was compiled. According to the records of Gyeong Kuk Dae Jeon and Jeon Sok Dae Jeon for the punishment sentence of tax evader's punishment in the Lee Dynasty, the least sentence is 10 whippings and the most one is 100 floggings and 3,000-ri's banishment. The stipulation reveals that in case of an inspector's land survey of regarding arable land as wasteland, a total of one Gyel-wasteland deceived as arable land means 100 flogging and 3,000 banishment The farm tax of one Gyel is four du which corresponds to 28,552 won in present rice value. (if the total farm tax for one Gyel is 28 du, it represents 199,864 won). The punishment for tax evaders, incendiaries and injury inflictors is 100 flogging and 3,000 banishment in Lee Dynasty. In case of tax evaders, maximum 100 floggings and 3,000 banishment were prescribed in Lee Dynasty's punishment act, on the other hand, today's tax evader's punishment act stipulates less than 3 year's imprisonment. In case of incendiaries, maximum 100 floggings and 3,000 banishment were prescribed in Lee Dynasty's punishment act, on the other hand, today's criminal law stipulates life imprisonment or more than 3 year's imprisonment. In case of injury inflictors, maximum 100 floggings and 3,000 banishment were prescribed in Lee Dynasty's punishment act, on the other hand, today's criminal law stipulates less than 7 year's imprisonment. In conclusion, the tax evader's punishment in the Lee Dynasty had not been executed with justice because of defective farm tax system, heavy punishment act for tax evaders, and government officials and aristocracy's resistance to tax and so on.

키워드

• 조선시대
• 조세사
• 전세
• 조세범

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