In the late Joseon period, the central army operated on government financial support and revenue from military tax payers. Military tax payers contributed cloth or rice as military tax. The implementation of the Equalized Tax Law(均役法) in the mid-18th century halved the revenue from military tax payers, with the shortfall covered by the central government. Despite this, the collection of the military rice tax remained challenging due to natural disasters, regional characteristics, and fees. The 1844 reform abolished the military rice tax system and required military tax payers to pay in coin. The shortfall in grain was supplied by the central government. This reform addressed the issues of the military rice tax system but had the potential to increase land taxes. Post-reform, the military camps received a stable supply of grain from the government, although their dependence on central finances also increased.