「경산소월리출토목간」의 내용과 서체

Contents and Handwriting of 「Mokkan Excavated from Sowol-ri, Gyeongsan」

「경산소월리출토목간」은 고을단위로 생산된 농산물을 결부제로 현장조사기록한 야장(野帳)으로 생각된다. 목간의 형태는 원주형꼬리표목간으로 현재 전하는 목간 중에서 가장 길다. 지명은 ‘감말곡(甘末谷)’･‘구미곡(仇弥谷)’･‘내도곡(乃刀谷)’･‘곡문미진(谷門弥珎)’･‘하지시곡(下只尸谷)’･‘내리(內利)’･‘구리곡(仇利谷)’･‘상지시곡(上只尸谷)’ 등으로 마을의 하위단위인 고을이다. 토지위치는 ‘곡문미진(谷門弥珎)’과 ‘내리(內利)’, 토지등급은 ‘상전(上田)’, ‘하전(下田)’ 등으로 구분하였다. 토지종류는 농경지로 답(畓)과 전(田), 화전(火田)이 있다. 생산량 단위는 ‘결(結)’･‘부(負)’ 등이 사용되었다. 「경산소월리출토목간」은 농업 생산량확대를 위한 관개수리답과 화전농업의 생산량 등을 결부제(結負制)에 따른 단위면적 당 농산물 생산량을 조사기록 한 야장(野帳)이다. 농산물생산출하관련 기록은 징세를 목적으로 기록하였을 것이다. 「경산소월리출토목간」이 작은 기록이지만 8개 지역에서 13결 30부(20만5,452㎡, 약 6만 2258평, 311마지기, 1330부, 5만 3200kg)의 생산량 중에서 5결 40부(8만 3397.5㎡=2만 5272평, 126마지기, 2만 1672kg)를 세조로 납부한 것으로 볼 수 있다. 국가에서 제방(堤防)을 제공하고 생산량의 약 40%를 세금으로 거둔 셈이 된다. 즉 신라의 농지세율은 약 40%이다. 생산량은 한 마지기에 조곡 40kg 포대(1부, 한 짐)로 4개가 생산되었다. 현재 3분의 1 수준의 생산량이다. 「경산소월리출토목간」은 「함안성산산성출토목간(592)」의 필법과 매우 유사한 필법들이 많이 사용되었다. 특히 6세기에 유행한 고식의 사경법이 많이 갖추어진 필법도 참고가 된다. 이런 특징을 통하여 이 목간은 6세기 후반으로 비정할 수 있다.

「Mokkan(wooden tablet) excavated from Sowol-ri, Gyeongsan」 is a Yajang(野帳), which means a field investigation record of agricultural products ; it was related to the imposition system of tax on farmland per village unit. The shape of Mokkan is cylindrical-tag-type, it is the longgest Mokkan in existence. The name of place were countyies, the village units of a lower rank than several villages such as ‘Gammalgok(甘末谷)’, ‘Gumigok(仇弥谷)’, ‘Naedogok(乃刀谷)’, ‘Hajisigok(下只尸谷)’, Sangjisigok(上只尸谷), ‘Gongmunmijin(谷門弥珎)’, ‘Nae-ri(內利)’ and ‘Gurigok(仇利谷)’. The location of land was at Gongmunmijin and ‘Nae-ri(內利)’. Land classification were divided into ‘Sang-jeon(上田: good-level-land)’, ‘Ha-jeon(下田: poor-level-land)’ and so on. The classification of land was agricultural land such as paddy(畓), field(田) and slash-and-burn field(火田). The unit of products output was used as ‘Gyeol(結)’, ‘Bu(負)’. 「Mokkan excavated from Sowol-ri, Gyeongsan」 is a Yajang(野帳), a field investigation record of agricultural products. It contains the contents to research and record agricultural output, based on the imposition system of tax on farmland per unit area, such as ‘paddies with irrigation facilities’ to boost agricultural production and an output of slash-and-burn agriculture. The shipment record of agricultural production is the regional output management document to collect taxes. 「Mokkan excavated from Sowol-ri, Gyeongsan」 is a small record, however it shows the documentation of agricultural products ; from eight villages, people produced 13Gyeol(結: meaning 100Bu(負)) and 30Bu(負), from 205,452㎡(about 62,258pyeong(a measurement unit of area in Korea), 311Majigi, 1330Bu, 53,200kg) ; from the whole output, they paid 5Gyeol and 40Bu as taxes(about the amount as produced from 8,3397.5㎡(25,272pyeong, 126Majigi, 540Bu, 21,672kg)). Government had built dikes, they collected about 40% of the output as tax. This is farmland tax rate of Silla period. It means that four rice bags(1Bu(負) or 1Jim(same unit as Bu), one bags of 40kg rough grains) were produced per one Majigi(Korean measurement unit of farmland). The output was about one-third output of modern agriculture. 「Mokkan(wooden tablet) excavated from Sowol-ri, Gyeongsan」 has similar writing style of 「Mokkan excavated from Haman Seongsansangseong fortress(592)」. Particularly, the old writing style of Sagyeong, which had been popular in 6th century, served as a good reference ; Sagyeong(寫經) is Buddhist rituals of the manual transcription process of the Buddhist sutra. From the features above, this Mokkan can be regarded as the record of late 6th century