Appealing for Tax Reductions via 'Soji' in the Joseon Era... Observers Inspected Corruption of Local Officials

Even in the Joseon era, a system existed to protect the people from unfair tax imposition or administrative actions, similar to today's taxpayer protection systems. The Observers, who were responsible for each province, inspected the corruption of local officials, and people could seek remedy for their rights through 'Soji petitions,' which are written appeals where people directly voice their grievances.

The Observer's 'Inspection Tour', acting as an ombudsman monitoring local administration and tax collection

According to a National Tax Service video, the Observer, who was a local official of the junior second rank in the Joseon era, oversaw regional administration in a position similar to today's provincial governors. In particular, Observers conducted 'Inspection Tours,' traveling directly to various towns to check whether the local magistrates in their jurisdiction were governing the people according to the law.

One of the main purposes of the Inspection Tour was to verify the appropriateness of tax collection. Observers looked for cases where taxes were collected differently from the established standards or where an unfair burden was placed on the people, and they inspected the corruption of local officials. Based on this, they evaluated the work capability and performance of the magistrates and supervised local administration to ensure it operated properly. They also performed the role of connecting the central and local governments by reporting local situations to the central government. The video explained this role of the Observer using modern terms as the 'Ombudsman of Joseon.'

The people's petition 'Soji', leading to actual tax reductions and refunds

If people's issues were not resolved even after raising them with the local magistrate, they could directly appeal their grievances to the Observer, the higher authority. The document used in this case was the 'Soji petition.' Soji was a means of containing the various sorrows of the people, ranging from requests for tax reductions to various lawsuits and petitions. In the early 19th century, the 'Essential Guide for Confucian Scholars,' a writing manual, even appeared to help people who were unskilled at writing documents.

The utility of Soji is confirmed through actual historical cases. The video introduces a case where Kim Yong-jin, who operated a butcher shop in Pocheon, Gyeonggi-do, requested a tax reduction when his business was not doing well. Mr. Kim appealed his economic difficulties through a Soji petition, and the Ministry of Agriculture, Commerce and Industry partially accepted this and granted a tax reduction for five months. Additionally, in 1895, the slave Dol-soe from Kaesong submitted a Soji petition demanding the return of 120 nyang that was overpaid, claiming that officials had embezzled taxes. In response, the Jangdan magistrate took measures to investigate the relevant officials.

The video explained that although the legal procedures of the Soji of the Joseon era and today's systems of objection, request for examination, and request for rectification are different, the purpose of protecting rights from unfair taxation is the same.