고구려 후기의 부세체계와 유인(遊人)의 성격

Abstract

Discussed in this article is the nature of “Yu’in” figures, who were objects of taxation in the Goguryeo system. It seems like Juseo and Suseo, especially their accounts of Goryeo (Goguryeo) and its law, indeed consulted the same source material regarding Goguryeo Yul/Rryeong(律令) laws, yet in recording them actually employed different types of descriptions. Goguryeo’s tax institution described in the latter seems quite similar to that of the early Buk-Wi(before the reforms of Emperor Hyomun-je), as Goguryeo’s collection of textile(布) and cereal(穀) altogether as taxes(稅) resembles Buk-Wi’s Joh(調) tax quite much, and Goguryeo’s calculation of taxes(租) based on households(戶) is also not that different from other Buk-Wi conventions. The Goguryeo ‘People(“In, 人”)’ described in Suseo as entities paying ‘Joh (調)-style tax(稅)’ to the government were in fact peasants, opposite the “Yu’in” figures (which is also the focus of this article), so they do not seem to be identical with the objects of ‘Individual(口) tax.’ In terms of taxation fashion and methods of designation(as a taxation unit or a household), “In” and “Yu’in” were different beings which were also objects of different kinds of taxation. The term “Yu’in” generally appears opposite ordinary peasants, and also appears as an abbreviation to a group of people described as ‘Yushik Baekseong, Gongsang Yushikjimin.’ People with occupations other than agriculture, such as commerce and manufacturing, who had to be managed with different types of census registers, belonged to this category, and that means “Yu’in tax” was levied upon households which were engaged in occupations other than agriculture. The kind of tax that was most painful to them were labor drafts related to their occupations, but because it was never mentioned in Suseo, it may appear as if they were recipients of certain tax exemptions.