京仁鐵路的發展不僅在韓國近代史、日本近代史上有其重要意涵，也是日本營造業首次的海外擴張。就日本鐵路史而言，也是日本鐵路事業的第一次海外擴張，第一次的廣軌工程。若與幾乎同時進行的臺灣縱貫鐵路一起觀察，將更突顯出日本對外擴張時因地制宜的分岐發展。本文係進行臺灣與朝鮮的殖民地經濟史比較研究，韓國京仁鐵路與臺灣的縱貫鐵路有許多比較與對話的空間，發掘其「同中之異」或「異中之同」，以及彼此間的「關係性」，深化殖民史研究之詮釋。釐清共同與岐異並存的重要背景，爬梳美、日兩國角力下京仁鐵路利權的歸屬變化，營造會社鹿島組赴韓推進工程之實況，最後與臺灣縱貫鐵路經驗進行細部比較，具體指出兩者發展之異同與特質。

Development of the Gyeongin railway has important implications in modern history not only of Korea but also of Japan. It marks the first overseas expansion of Japan’s civil engineering industry and is also the first wide-track railway ever constructed by the Japanese. Built almost at the same time, the Gyeongin Railway and the north-south railway of Taiwan revealed varied paths of Japanese overseas expansion under different local conditions in the two countries. This research is a comparative study of the economic history between Korea and Taiwan under Japanese colonial rule. Comparison between the Gyeongin railway and the north-south railway of Taiwan would reveal not only their similarities and contrasts but also their relationship. Such analysis in the context of colonial history serves to clarify the background behind the coexisting sameness and difference, examine the fight between United States and Japan over the rightful ownership of the Gyeongin railway, and trace how Kajima Corporation carried out the construction in Korea. Finally, detailed exploration of the two railways sheds light on also the contrasts and characteristics of development between Korea and Taiwan.