National Tax Museum in Sejong Special Self-Governing City, Chungcheongnam-do, South Korea.

National Tax Museum in Sejong Special Self-Governing City, Chungcheongnam-do, South Korea. What is a tax? A tax is money collected by the state or local governments from citizens according to the law. The state collects taxes from citizens to ensure that everyone can enjoy a healthy and comfortable life. In other words, taxes are the shared expenses that each citizen contributes to for a happy life. Revenue and Expenditure Revenue Most of the state's revenue comes from the taxes we pay, but it also includes loans, income from the sale of state-owned properties, fines, and fees. Expenditure The money collected as revenue is used for public services such as defense, education, and social welfare. Public Law In the early Joseon Dynasty, the Gwa-jeon Law was implemented, which determined the amount of tax to be paid by investigating the annual harvest of individual lands. However, there were abuses where officials in charge of the investigation reported lower yields for the lands of the powerful and exaggerated yields for the powerless commoners. During King Sejong's reign, to operate the tax system more systematically, the land was classified into six grades based on fertility and nine grades based on the degree of harvest. The Gongbeop Law was enacted and implemented, setting the tax amount from a maximum of 20 du to a minimum of 4 du per gyeol. The implementation of the Gongbeop Law reduced the burden on farmers and increased the national treasury's income. Yeongjeong Law After the Japanese invasions of Korea, the devastation of farmland and the disorder in the land system impoverished the farmers. The government encouraged reclamation to expand cultivated land and implemented land surveys. However, these policies could not improve the farmers' lives. Therefore, the Yeongjeong Law was implemented, which fixed the land tax at 4 du of rice per gyeol, regardless of the harvest. Although this reform slightly reduced the farmers' burden, various fees and transportation costs were gradually added, and the total land tax revenue significantly decreased compared to before. Subsequently, the government adopted a method to supplement national income through tributes and military service, moving away from a financial policy dependent on land tax. Gyunyeok Law After the Japanese invasions and the Manchu invasions, military service was mainly settled by paying military cloth (gunpo). The central military units, as well as local administrative and military units, independently collected military cloth, causing one person to bear multiple military cloth burdens. In response, King Yeongjo conducted a household survey to grasp the number of adult males and the scale of military-related taxes nationwide. In 1750 (the 26th year of King Yeongjo's reign), the Gyunyeok Law was enacted, reducing the military cloth burden from two pieces every 16 months to one piece per year. The reduced revenue was supplemented by imposing a land tax on landlords, collecting military cloth from some upper-class individuals, and levying temporary taxes such as fishing and shipping taxes on those engaged in commerce and fishing. Daedong Law In the late Joseon Dynasty, the tribute system required each region to provide local specialties, which was a significant burden due to the variety and difficulty of transportation. To reduce the burden on farmers, the Daedong Law was enacted, requiring only 12 du of rice per gyeol. The Seonhyecheong was established to manage the stable operation of the system. It took about 100 years to implement the Daedong Law nationwide, starting with Gyeonggi-do in 1608. With the implementation of the Daedong Law, government offices purchased necessary goods from markets nationwide through merchants called Gongin. This led to the development of commerce and industry, providing an opportunity for the merchant class to grow socially. Classification of Ancient Documents In a broad sense, ancient documents are records of human life, so there are many types. Therefore, various classification attempts are being made, and these attempts are carried out through theses, research papers, or the publication of ancient documents. Gyoji | A document issued by the king to confer official positions, ranks, qualifications, posthumous titles, etc., to subjects or citizens, similar to today's appointment letters, orders, and certificates. Hojok | The census is the most basic foundation for national finances. The state conducted a nationwide census every three years, investigating births, deaths, migrations, and escapes by administrative district.