A number of studies on agricultural tax paid in kind executed in North Korea before and after the Korean War have been produced. Those studies have a tendency to focus on examining whether or not tax-in-kind was utilized with a means of exploitation by state. But troubles between state and farmers intensified in processes of tax collection have never been paid attention to. This study intends to lighten those troubles surrounding collection of tax-in-kind and ways of arrangement by state. Therefore several ways attracting farmers towards a new system will be revealed too through this work. Tax-in-kind system revealed serious problems at collection processes because farmers can pay variously according to quality and quantity of kind. This respect implies that farmers can do harm to state. On the other hand assessments of tax-in-kind executed before harvests were utilized with a means of excessive tax collection. The method of assessment calculating weights of harvested crops per pyong(坪) before harvests contained serious defect in accuracy. Therefore there was serious difference between weights of harvested crops per pyong assessed by agents of state and those by assessing commissioners composed of farmers. Of course weights of harvested crops assessed by agents of state were far larger. Excessive tax collection by state brought about enormous complaints by farmers. State had to suppress those complaints. Therefore troubles between state and farmers had a tendency to increase. Facts mentioned above display a dynamic side in North Korea regarded as uniform and oppressive system since liberation. Ultimately this study intends to catch dynamic sides in North Korea through examination on the system of agricultural tax paid in kind.