조선 후기 내수사의 재정 운영과 그 성격

초록

This study examines the financial operations and characteristics of the Naesusa(內需司), the institution responsible for royal finances in late Joseon Korea, by analyzing its revenue and expenditure structures as well as the composition and use of fiscal commodities. Through a comparative analysis with the Hojo (Board of Taxation) and major palace institutions (gungbang), this paper aims to clarify the position of the Naesusa within the broader fiscal system of premodern Korea. Whereas previous studies have relied on limited chronological samples or partial datasets, this study systematically compiles and analyzes long-term fiscal records, including the Naesusa Gakbang Bong Sang Chaek and the Naesusa Gakbang Sang Ha Chaek, in order to reconstruct the scale and structure of Naesusa finances more comprehensively. The findings demonstrate that until the first half of the nineteenth century, the Naesusa maintained a significantly larger financial scale than other palace institutions, occupying a central position within the royal fiscal system. However, from the 1880s onward, a structural shift occurred as the finances of the Myeongnyegung expanded rapidly, surpassing those of the Naesusa. In terms of fiscal composition, coins constituted the most important source of revenue for the Naesusa, while cotton cloth functioned as a substitute when the supply of coins became unstable, revealing a persistent pattern of complementary use between commodities. This pattern parallels the complementary relationship between coins and rice observed in the Hojo’s fiscal operations, underscoring how the selection and use of fiscal commodities varied according to institutional functions. By elucidating the structural features and transformations of Naesusa finances, this study contributes to a deeper understanding of premodern Joseon fiscal administration and provides a foundation for future research on palace and governmental finances.

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