Review of Tax Exemption in the Koryŏ Dynasty

Abstract

This study examines the tax reductions that occurred during the Koryŏ Dynasty. First, while reviewing the historical sources for tax reduction and exemption, the terms <i>kyŏn</i> (蠲), <i>kam</i> (減), <i>myŏn</i> (免), <i>pang</i> (放), and <i>kyŏnmyŏn</i> (蠲免) accounted for 90% of instances of tax reductions and implied “to exempt” and not “to relieve.” Second, the reporting procedure for tax exemption or reduction was from the village administration to the local officials, <i>Hobu</i> (戶部; Board of Taxation), and Samsa (三司; Finance Commission). An investigation of the situation warranting tax exemption was made through <i>Samsa</i>, <i>Anch’alsa</i> (按察使; circuit commissioner), and specially assigned personnel. During the later period of the dynasty, <i>Top’yŏngŭisasa</i> (都評議使司; Supreme Council of State) appeared in these procedures, and there were many cases where the king gave direct orders. Third, the number of tax exemptions increased once in the first and second halves of the dynasty due to external factors such as wars, as well as natural disasters like floods and droughts.