The manors in Goryeo did not approve the right of tax exemption and the right to keep the tax agents from entering the property, but if the owners were powerful men, as a matter of practice, the rights were in effect by political pressure.
高麗の荘園には不輸不入は認められていなかったが、所有者が権勢者であった場合にはその政治的圧力で事実上の不輸不入の状態となった。