Ulleung County Has 'Document Proving Effective Control of Dokdo,'" that an Uldo County record shows that Japanese fishermen paid export taxes on seal lions caught on "Dokdo" (Liancourt Rocks) in 1904. Koreans claim that proves Ulleung County exercised effective control over the island.
The document does not mention where the sea lions were captured, only that taxes were paid on sea lions harvested by Japanese fishermen operating from Ulleungdo. Koreans claim, however, that since Liancourt Rocks was the only place where there were sea lions at the time, the document proves the County had exercised effective control over the Rocks.
Japanese fishermen were fishing Liancourt Rocks from Ulleungdo in the early 1900s, but Liancourt Rocks were not part of Ulleung County, as was confirmed by the Korean Ministry of Interior in 1906.
In a July 13, 1906 Korean newspaper article HERE, the Korean Ministry of Interior defined Ulleung County as being only 24km from east-to-west and 16km from north-to-south. Since Liancourt Rocks is about 90 kilometers southeast of Ulleungdo, that means they were outside the jurisdiction of the County.
If the Japanese fishermen had fished in international waters and brought their catch back to Ulleungdo for processing, they would have had to pay taxes, as well, but that would not make the international waters Korean territory.
Actually, the document might support the Japanese claim to Liancourt Rocks since it seems to be more evidence that Japanese knew of and were fishing the Rocks before they were incorporated into Japanese territory in 1905. Of course, if the document said that Japanese fishermen were fishing at "Seokdo" (石島 - 석도), which Koreans claim was the name of Liancourt Rocks at the time, it might mean something.