부여 동남리 49-2번지 출토 백제 목간의 재검토

초록

The Baekje wooden tablets excavated at 49-2 Dongnam-ri, Buyeo, is believed to have been produced and discarded at the building site of this ruins. On the front and back of <Mokgan1>, the details of ex penditure used in this historical site (government office) were recorded by item, and it is presumed to be a note-taking tablet prepared for reference when organizing it in the official accounting books. Only ex penditure items of ‘夫逆’ were recorded on the front of <Mokgan1>, and other expenditure items were recorded on the back. The letter ‘逆’ is also shown in <Mokgan2>, and it was previously interpreted as the meaning of ‘reception’. However, this does not fit <Mokgan2>. The letter ‘逆’ in <Mokgan1> and <Mokgan2> need to be interpreted consistently with each other. Accordingly, regarding the location of this site, I newly interpreted the letter ‘逆’ as meaning of the unloading of various taxes from the main stream of the Geumgang River to coming up the Wangpocheon Stream in the south of the site as a ca nal. <Mokgan2> is understood as a note tablet that recorded the amount of five mal(斗) paid to each person who was in charge of the work accepting the cost used to transport and unload the grain from the Wangpocheon stream. Considering the contents of these wooden tablets, it is believed that the excavation site was in charge of unloading the tax collected from the main stream of the Geumgang River in Wangpo-ri to the south ern end of Sabi capital using Wangpocheon Stream as a canal. On the other hand, from <Mokgan 2>, it can be clearly seen that grain was used for detailed expenditure, and it is noteworthy that <Mokgan 1>, which is finally summarized by summing the expenditure details, was recorded by converting it into gold. Considering the previously excavated stone molds with a weight unit of “1 geun,” it means that in Baekje, spot currency such as grain and cloth was used for tax collection and detailed expenditure, but gold may have been converted into a key currency for national finance or accounting books. I look for ward to an increase in related data in the future. In addition, on the front and back of <Mokgan 1>, when there was not enough space to write down, a unique recording method was also identified using the margin and space at the bottom of each line, giving a glimpse of the daily life of the low-ranking of ficial who hard carried out Baekje’s document administration.

키워드