미군정 시대의 우리나라 지적사에 관한 연구

• 영문명: A Study on Korean Cadastral History Under the United States Army Military Government
• 발행기관: 한국지적학회
• 저자명: 류병찬(Ryu, Byoung Chan)
• 간행물 정보: 『한국지적학회지』한국지적학회지 제25권 제2호, 47~68쪽, 전체 22쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2009.12.30

국문 초록

본 연구목적은 우리나라의 지적 110년사 중에서 미군정이 시작된 1945년 9월부터 대한민국 정부가 수립된 1948년 8월까지 약 3년간 미군정 시대의 단절된 지적사를 규명하는데 있다. 연구결과 미군정 시대의 지적법령은 1943년 조선총독부에서 제정한 조선지세령을 적용하였으나, 1946년 12월에 지적공부의 등본과 열람 및 측량수수료에 관한 사항을 일부 개정하였으며, 저적행정은 1948년 3월에 사세국의 기구개혁이라는 법령을 제정하여 재무부에 사세국과 도 단위에 사세청을 신설하여 지적행정조직이 중앙은 재무국 사계과에서 재무부 사계국으로, 이를 다시 재무부 사세국으로 변경하였고, 중간감독기관은 도의 재무국에서 사세청으로 변경되는 개혁을 단행하였으며, 일선은 조선총독부 시대부터 계속하여 세무서에서 지적업무를 담당하였다. 지적측량은 도와 세무서의 기수, 국가·공공단체의 지적기술자, 도지정 지적측량사 및 측량기술자에 의한 자유업 등 다양한 형태로 수행되었으며, 지적에 관한 교육훈련은 전혀 이루어지지 아니한 것으로 밝혀졌다. 그리고 지세는 조선총독부의 제도를 답습하다가 1948년에 사세청을 신설하고 국세는 사세청으로, 지방세는 내무국으로 각각 이관하였다. 따라서 미군정 시대에도 지적행정조직에 대한 개혁을 단행하는 등 우리나라의 지적사는 단절되지 아니하고 계속하여 이러져 왔음이 확인되었다.

영문 초록

The purpose of this study is to review the Cadastral history, which was suspended for about 3 years under the US Army Military Government(USAMG), which was carried out from September 1945, when military Government began, until August 1948 when the Korean government was established, out of the 110-year Cadastral history in our country. According to the study results, the Joseon land tax ordinance established by the Japanese Government General of Korea(JGGK) in 1943 was applied to cadastral affairs registration during the USAMG, except for partial revision as to the issus of certified copies, readings of Cadastral Records and cadastral surveying fees in December 1946. As for the Cadastral administration, the Bureau of Taxation was established as a part of the Ministry of Finance and Tax Agencies were established at the provincial offices according to the Reorganization of Bureau of Internal Revenue, which were enacted in March 1948. In the case of central government organization, the Accounting Section of the Financial Bureau was elevated to the Taxation Bureau of the Ministry of Finance, and it was converted into the Bureau of Taxation of the Ministry of Finance later on. As for mid-level supervisory organization, the Bureau of Finance in the Provincial Office was converted to the Tax Agencies, and the Cadastral affairs of the first line was carried out by the Tax Offices since the period of the JGGK. Cadastral surveyings were carried out by various level performers, such as cadastral surveying engineers at provincial offices or tax offices, surveying engineers at the national or public agency levels, Cadastral surveyors designated by provincial governor and surveying engineers for self-employed businesses, but it was recognised that no education or training for Cadastral officials had been carried out. The land tax system followed that of the JGGK, the national tax was transferred to the Taxation Agencies as the organization was established, and local tax was transferred to the Bureau of Interior Affairs at the Provincial Offices in March 1948. Accordingly, it was confirmed that our Cadastral history had continued as innovation in the Cadastral administrative organization was carried out during the USAMG.

키워드

미군정청 조선총독부 지적공부 지적측량 United States Army Military Government(USAMG) in Korea Japanese Government General of Korea(JGGK) Cadastral Records Cadastral Surveying