Korean society was until quite recent mostly agrarian. Even today there are still many (often older) farmers active in the country side. Land registration is therefor very important. This document is such a cadastral document showing who owns which piece of land. Interestingly the 경기도 (Gyeonggi-do) provincial 100 won revenue stamp was used after the introduction of the KOMSCO produced “regionalized” stamps.
The cancellation on the stamp states 1976.9.23, or 23 September 1976. Since the new series of KOMSCO produced stamps had been introduced in May 1976 these stamps were clearly used to finish stock. The cancellation gives more detail than the stamp: the stamp could have been used anywhere in the province, but in the cancellation is the name of the county, 강화군 (Ganghwa-gun). This county consists of several islands including Ganghwa Island and is to the northwest of Incheon. It borders directly on North Korea, which is at some points less than two kilometers away.
(The name of the land owner has for privacy reasons been digitally deleted.)