조세평등주의에 부합하는 자동차세제의 합리적 개선방안에 관한 고찰 — 「2050 탄소중립」시행에 따른 전기자동차의 자동차 소유분 세제개편을 중심으로 —

Abstract

With experiencing an abnormal climate change due to global warming in various parts of the world, the carbon neutrality for saving the one and only earth is becoming a global agenda. Many countries including our country are trying to establish and conduct a phased implementation plan for industrial fields of producing a lot of carbon in order to reduce the carbon emission quantity. Especially, even the transport area related to automobiles with high carbon emissions has one of the tasks to decrease carbon emissions with lessening the road traffic pollutant and curtailing the fossil fuel consumption through converting a car's internal combustion engine into a pure electric car or into a car suitable for eco-friendly energy. Accordingly, all the countries of the world are stepping up the development in an electric car aiming at the carbon neutrality of the transportation section. Our country is also striving to preoccupy world market through producing a completed electric car. However, in case of an electric car that is produced recently, its factory price is at least 1.5- 4 times higher than the existing internal combustion engine vehicle. In other words, it is the atmosphere unavailable for purchasing easily from the perspective of the general public if there is no subsidy. Hence, the central government and the local governments are gearing up in expanding a demand for eco-friendly car through implementing infrastructure to expand the supply of electric cars and through supporting subsidy aiming to diminish the domestic carbon emissions. Moreover, in accordance with the current local tax law, an internal combustion engine vehicle(automobile) has the annual tax assessment(年稅額) as the tax amount calculated by multiplying the tax amount per cc based on engine displacement. On the contrary, an electric car cannot be calculated on the basis of engine displacement because of having no internal combustion engine. Thus, the annual tax assessment(年稅額) at 100,000 won(local education tax separately) per 1 unit is being imposed. The people in general are sympathizing with the government policy and the related legislation in the dimension of expanding the supply of electric cars. But it is the real situation that there are complaints about which the automobile tax base should be changed with saying what pays less car tax even in addition to receiving subsidy from the government and the local government when buying the expensive imported electric cars violates even tax fairness despite being a policy to decrease the carbon emission quantity. To this end, many researches were progressed. And the related bills were ever presented to the National Assembly. As the practical task here to ensure the right of the people to live in a healthy and pleasant environment through 「2050 Carbon Neutrality」, the aim is to seek an improvement plan for a tax system of an electric car conforming with the tax equity through the relevant legislation and foreign cases after examining the necessity of supplying electric cars and after inquiring into problems about the provisions pertinent to the Local Tax Act, which can cause a social conflict owing to the supply of electric vehicles.