1923~1924년 조선총독부의 세무기구 독립 정책

The Korea’s Tax Agency Independence Policy of Government General in 1923~1924 and the Response of Chosun’s Propertied Class : Focusing on the Chosun Ilbo and the Dong-A Ilbo’s Response

In the early 1920’s, the Japanese-Government General of Korea planned tax system restructuring focusing on levying the propertied class to meet the financial expansion to implement the cultural ruling after its suppression over the March First Independence Movement. Prior to this restructuring, the Japanese-Government strived to figure out the commerce and industry income from June 1923 with a plan to commence newly independent tax agency. At the beginning of 1924, the Japanese-Government sketched out the plan to organize the independent tax agency, and in June at the same year, it submitted a budget proposal, amount of 620 thousands yen, to the Japanese Imperial Diet. With increased bidding to invite tax agency branches in the whole country, the five tax monitoring bureau and 102 tax office branches schedule to be located nationwide. Amid the preparations, such as securing office buildings and arranging personnel, to open new tax institutions in August was being in progress, the Diet passed the budget bill on July 25 and control plan also deliberated. However, on August 9, all progress suspended. The ostensible reason to interrupt the independence of the tax agency is that a newly appointed inspector general executed administration arrangement forcibly on the ground of an austerity plan of the new Japanese cabinet. The actual reason derives from the innate conflict of the Japanese colonial ruling: a collision between the policy to levy huge tax on the propertied class and the principle of divide and rule. This innate conflict(1923~1924) continued to influence the tax system review(1926~1927) and resulted in waving induction of the general income tax. Followed by this trend, the mass exploitative tax system based on indirect tax rooted in the colonial Chosun.