이승만 정권기 ‘유상’ 의무교육의 모순과 교육세법 제정 과정

After the liberation, the high enthusiasm for education led to the mandatory and expansion of elementary education. However, the Rhee Syngman government failed to raise the cost of operating compulsory education free of charge, and the procurement of education expenses was handed over to parents in the name of collections in the PTA(parent-teacher association). The Department of Education tried to enact the Education Tax Act to raise funds to resolve the contradiction of “paid” compulsory education. However, the enactment of the Education Tax Act continued to be withheld as no agreement was reached between the relevant Departments within the administration. In this situation, the driving force behind the establishment of the Education Tax Act came from the Liberal Party. The Liberal Party, which promiconsed to improve the treatment of civil servants, including teachers, as a pledge for the 1958 general election, promoted the enactment of the Education Tax Act as part of a way to raise funds to fulfill its pledge. However, the enactment of the Education Tax Act, which initially had a strong nature of a pledge policy for the general election, proceeded very hastily, and the other opinions except the Liberal Party's were excluded in the legislative process. The hastily legislative process contributed to the defects revealed in the subsequent enforcement of the Education Tax Act.