Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri, petty clerks) during the Kabo Reform was once again returned to them. Yu Kilchun devised a concept of tax system reform on the premise of the reorganization of the administrative districts into the chu-kun-hyang-ri (state-county-district-village) system. Yu’s idea was to make myŏn (hyang, district) a governing administrative unit, placed under direct government control. To fund the operation of local governments, Yu proposed to create local taxes, chu taxes and hyang. Tax amounts were to be determined by local assemblies, chuhoe and hyanghoe, which were given the authority to deliberate on budget. The authority to review tax sources, levy and collect taxes was given to hyang, a small unit of administrative division. By imbuing this authority to hyang, Yu Kilchun planned to exclude local magistrates and the isŏ class in the tax collection process. Since “Semubu” discusses the reorganization of administrative divisions and local tax administration, as well as local tax system reform, the discovery of this text is significant, as it expands the range of the reform ideas proposed by Yu Kilchun, and furthermore the Enlightenment Party.

中文翻译：

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余基春大韩帝国税制改革构想

《Semubu（税务局）》中的 Yu Kilchun 批评了税收制度的趋势，其中征收和征收税款的权力已经从地方长官和 isŏ 阶级（由乡尼、地方官员和 sŏri 组成，小职员）在卡博改革期间再次被归还给他们。Yu Kilchun 在将行政区改组为chu-kun-hyang-ri（州-县-区-村）系统的前提下设计了税制改革的概念。Yu 的想法是让 myŏn（乡，区）成为一个管理行政单位，置于政府的直接控制之下。为了资助地方政府的运作，于提议设立地方税、楚税和乡。税额由地方议会、中会和乡会决定，它们有权审议预算。审查税源、征收和征收税款的权力被赋予了一个行政区划的小单位乡。通过将这一权力灌输给乡人，Yu Kilchun 计划在税收过程中排除地方法官和 isŏ 阶级。由于《色木布》讨论了行政区划改组和地税管理，以及地税体制改革，本文的发现意义重大，因为它扩大了余基春提出的改革思路的范围，进一步扩大了启蒙党的改革思路。 .