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Two opinions exist regarding the characteristic of local governance system of Jagiso which is deeply concerned with proving its uniqueness. One opinion is that So including Jagiso was directly connected with the central authorities in terms of governance system as a separate administrative district from general Gunhyeon(郡縣), and the other opinion is that it was set up in the villages(村) of general Gunhyeon and thus, under the control of not the central authorities but Gunhyeon. As a result of reviewing the literatures and evidences in a critical manner, however, the former is deemed to be proper. Recently, an opinion is strongly rising that the headquarter of So(所) and the hereditary functionaries of So did not exist in So including Jagiso(瓷器所). However, seen from the inscription of Celadon Inkstone with ⌈Sinchuk(辛丑)⌋ inscription, there is no room for doubt that they existed in Jagiso. The headquarter of So consisted of the head and the vice head in the hereditary functionaries, Saho(司戶), Sabyeong(司兵) and Sachang(司倉) in order like general Gunhyeon. For Daeguso(大口所), a representative Jagiso, the members with family name Seo(徐) dominated the headquarter of So, successively holding official duties of the hereditary functionaries of So. In the Goryeo Dynasty, Jagiso had been run in multiple numbers at the early stage, while it had increasingly turned to Daeguso as the production and tribute payment of celadons were discontinued in Jagiso except Daeguso according to the government’s intention at the later stage. Such Jagiso maintained the system of So and paid the three kinds of taxes(三稅) to the government even if they lost the function as Jagiso.