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When Korea independent film escaped from obsession of realism and then pushed aesthetic boundary, representative strategy is making a self-reflexivity film. Yoon sung ho and Gog Sa, the playing modernism generation, pushed the aesthetic boundary of Korea independent film. Even though both of them made use of a self-reflexivity strategy and a play strategy with comedy, there is a distinct difference between them. Yoon sung ho established unique style and diverged from the name of playing modernism. His self-reflexive style showed the repeat of the style, completed film with a single text that was mixed and integrated with different main characters from diverse plots. Diverse texts weren’t passive self-reflexivity but they were recreated as aggressive self-reflexivity style by Yoon Sang Ho’s unique style. New style required new naming in that it accomplished completion of a unique text through overthrow and difference, breaking with existing self-reflexivity. The author gave it a name as the playing modernism generation and reverseism provisionally. Compare to Yoon Sung Ho, the Gog Sa’s self-reflexivity style is lucid. Gog Sa creatively reinterpreted philosophy discourse and quoted it by arranging it as mise-en abyme. Gog Sa’ s <Capitalist Manifesto> reinterpreted Marx’s <The Capital> critically. <Anti-Dialectic> played with antichristianism which was shown in Nietzsche’s <Thus Spake Zarathustra> and suggested his cinematic answer about Hegelian Dialectic indirectly. Gog Sa’s Texts expand intertextuality or escape from it by an overthrow of subject and a breakaway from form. Gog Sa stays away from the self-reflexive strategy that accepts texts in similar genre. He is unique in that he quoted a huge text, philosophy books and western idea and deconstructed it and reinterpreted it. Revealing a folly and infamy, the play strategy of Yoon Sung Ho and Gog Sa adopted the superiority theory which gave laugh to audience. Superiority theory brings the powerful into a laughing stock. Distinctive play strategies are also repetition and mimicry. Repetition underlines rigidity of ideology and aims to caricature and deconstruct invisible power such as dominant ideology. Mimicry mitigates seriousness as a child’s play and resists against enemy with comedy. Aggressive comedy is representative play strategy of playing modernism which means resist with comedy, escaping from rigidity of realism. Overthrowing comedy was noteworthy tendency of independent film in 2000 th. Existing assessment that social criticism function is monopolized by realism films has to be modified by the playing modernism generation. Gog Sa and Yoon sung ho correspond with advent of new generation in that they have developed their unique view of the film world not by formal modernism but by the playing modernism and not through realism but through antirealism.