일제의 토지조사사업과 제주도 지세제도 변화 연구

Abstract

A study on the Land survey project of Japanese Imperialism and the change of land taxation system of Jeju Island

The purpose of this paper is to study the change of land taxation system of Jeju Island between the end of Joseon Dynasty and early Japanese colonial period. Jeju Island was isolated from mainland Korea and the policy of central government was not executed well. and The natural environment of Jeju Island wasn't good. The ratio of land tax for Jeju Island in total tax was relatively smaller than that of other areas. So the land taxation system of Jeju do was special and different from mainland Korea. The collected tax except tributes offered was used for the finance of the local government making it possible for Jeju Island to have an independent accounting. The target of the land tax was not the private land in jeju island. The land tax was imposed on rent for the land owned by government, land cultivated in government-installed ranches and slash-and-burnt field. The supervision governor of Japanese Empire wanted to increase the land tax to acquire colonial finance. But in the case of Jeju island, the land tax collection system was not well prepared and they couldn't achieve the goal. Japanese Empire made taxation land system that imposed land tax based on land price after deciding the land price through national land survey project to acquire colonial finance. The land survey project in Jeju Island was finished after notifying land investigation on January 4, 1916. With the result of land survey project, they set land types depending on the usage of land and divided land into taxation land and non-taxation land. They made land registration system deciding the land price based on the profits of land. But the purpose of land price investigation at the land survey project was to increase the land tax. When the land survey project was near complete, Japanese Empire made a separate instruction on August 1916 to collect the land tax of Jeju Island. This was a transitional step to change to taxation land system. As a result, the land taxation system was changed twice in a short of period in jeju Island. This study reviewed the record of land registration in Jeju island that was confirmed by land survey project and practically analyzed the course to decide the land price. Then it estimated the content of newly started land taxation system and the imposed land tax in Jeju do from 1917. As a result, it included a large sum of private land for taxation and the land tax was increased giving great land tax burden to the people of Jeju Island.