고려시대 所의 편제방식과 所民의 사회적 지위

초록

While the so(所) was included within the bugok(部曲, special administrative districts of lowborn class) system, it differed from communities such as hyang (鄕) and bugok(部曲) in terms of its organizational method and tax collection structure. Differences were also exhibited across different periods. The so, which served as a village within the gun and hyeon administrative system during early Goryeo, was organized under the control of government districts. The products produced in the so were in principle collected by the administrative units who had jurisdiction over them. However, in the case of certain types of products, the residents of the so directly submitted the goods to the relevant agency of the central government or delivered them to the area from which the demand emanated. As they belonged to the same jurisdiction as the residents of the gun and hyeon, the residents of ‘early-Goryeo’ so were not, at least superficially, distinguished from those of the gun and hyeon. Unlike the so of ‘early-Goryeo’ which did not have any government officials holding the position of sori(所吏) or sosa(所司) assigned to them, such government officials (sori) were set up to assume control over the actual work duties related to tribute taxes within the so of ‘late-Goryeo.’ In this regard, the exploitation or subjugation of the so began in a full-scale manner from the 13th century onwards. The desire to seize control over the so by power organizations or people such as the royal family and Buddhist monasteries and temples became more intense during the final period of Goryeo. To this end, powerful households or individuals’ placing of the residents of the so under their direct control in a manner that circumvented their registration with the state(蔭戶, eumho) proved to be an outstanding characteristic of the so system of ‘late-Goryeo’.

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