Abstract
Tang Taizong was regarded as the emperor with the idea of cherishing the common people, paying close attention to his subjects' military service, and mobilizing of the people as recorded in Zhenguan Zhengyao (Essentials for Government), from the Zhenguan period during the reign of Tang Taizong. Contrary to the above, in reality, Li Shimin, the name of Tang Taizong, mobilized many subjects in the construction of Luoyang Palace in second capital city called Dongdu and Jiucheng Palace, a summer palace during Sui-Tang dynasty, and he requisitioned the subjects of Guannei Province and Longyou Province to install and protect provisional powers and a county in the Gaochang Kingdom. Given his antinomic behavior, the evaluation of Li Shimin as an ideal Confucian monarch should be reconsidered based on Zhenguan zhengyao and other historical records. Dividing the 19 years before Goguryeo-Tang War in 645 into two periods, from the throne to 637 and from 639-644, the subjects were burdened by the construction of Luoyang Palace and Jiucheng Palace in the former period. In the latter period, after the conquest of the Gaochang Kingdom, there was a requisition for the transport of troops and supplies to be stationed in Xizhou, a reorganized prefecture and counties in the Gaochang Kingdom territory; probably mainly limited to the provinces of Guannei and Lungyou, which were geographically close to the West Regin that is now known as Xinjiang Uygur Autonomous Region. The burden in the latter period was relatively less than in the former period. Even so, the number of households in 639, fourteenth year of Tang Taizong's reign, was only 34.1% and 26.8%, respectively, in 609, the sixth year of Sui Yangdi's reign. In this situation, Taizong's Goguryeo Invasion was not conducted in an economically situation during the early days of the Tang Dynasty.
『정관정요』에서 태종이 백성의 군역과 요역 동원을 세심히 신경쓰고 백성들을 부유하게 해야 한다는 애민사상을 지닌 임금으로 분식되었지만 실상은 달랐다. 본문에서 이세민의 고구려 침공 이전의 약 19년을 즉위부터 정관 11년(637)까지와 정관 13~18년(639~644)까지로 두 시기로 나누어 백성들의 요역과 조세 부담을 살펴보았다. 전자의 시기에 낙양궁과 구성궁을 건설하여 백성들의 부담이 컸고 후자의 시기에 고창국 정복 후 중앙아시아에 주둔할 병력과 물자 수송을 위한 징발이 있었다. 이밖에 태종이 사냥 등 순행을 할 때도 태종이 지나가는 지역의 백성들만 순행 비용을 부담하였다. 따라서 후자 시기의 부담은 전자 시기보다 상대적으로 적었을 것이다. 그렇다고 해도 정관 13년(639)의 호구수는 대업 5년(609)의 각각 34.1%와 26.8%에 불과하다. 이런 상황에서 태종의 고구려 친정은 당나라의 경제 상황이 좋은 상태에서 벌인 것이 아니었다.