세조대 공안(貢案) 수록 내용의 확대와 재정적 위상 강화

Abstract

Joseon dynasty’s state finance was operated with two pillars: Gong’an and Hwenggan. The first line of the ‘Finance’ section [Hojeon] of Gyeongguk Daejeon says, “Dynastic finance are specified in Hwenggan and Gong’an.” Gong’an would be used in determining the extent of the government’s own revenue, while Hwenggan could be used in regulating the dynasty’s general spending. Yet there haven’t been enough studies dedicated to the Gong’an and Hwenggan materials from the Joseon period’s early half. And there have been some serious differences of opinion featured in the few studies that had ever touched upon this subject. One of the issues was how to view the items listed in Gong’an records, as such view would also determine the real status of Gong’an in the government’s financial operations. This author believes such difference in opinion was indeed due to a viewpoint which only perceived the nature of Gong’an (or the inner contents of it) as fixed and not exactly interchangeable. It is true that Gong’an records were first generated as a taxation register for only several specifically designated items, yet after it was modified to include a lot of other items collected by the government as well, it grew to become a full roster covering the entire operating budget of the government. Such change seems to have begun during the reign of King Sejo, as we can see land tax and Nobi services were included in the Eulyu-year Gong’an of Sejo’s era. As a result, Gong’an eventually and ultimately became a budget plan, opposed to Hwenggan, which was more about the government’s overall expenditure.