1. Reasons for Proposal

  As the classification system was reorganized from low-emission motor vehicles to zero-emission motor vehicles to reduce greenhouse gas emissions, and the Clean Air Conservation Act was amended*, it is necessary to prepare details such as reduction conditions, imposition criteria, and grounds for extending the payment deadline with regard to the contribution** scheduled to be charged from 2023.

    * Imposing an obligation (supply targets for low-emission motor vehicles) on motor vehicle manufacturers/sellers to make more than a certain percentage of total motor vehicle sales as low-emission motor vehicles (Article 58-2 of the Clean Air Conservation Act)

   ** Imposing it on those motor vehicle manufacturers/sellers that failed to fulfill their supply targets (Article 58-4 of the Clean Air Conservation Act)

2. Major Provisions

A. Delete the definition of type 3 low-emission motor vehicles (subparagraph 3 of Article 1-2)

  1) Delete type 3 low-emission vehicles (LPG, etc.) in line with the reorganization of the low-emission motor vehicle classification system.

B. Newly insert the provisions concerning contributions delegated under Article 58-4 of the Act (Articles 52-4 and 52-5)

  1) (Upper limit) Define the sales, which serve as the upper limit of the contribution, as “sales of passenger vehicles and motor vehicles for passengers and freight with no more than 15 seats in the year when a low-emission motor vehicle supply target was not achieved” (Article 52-4 (1)).   

  2) (Penalty surcharge provisions) Application mutatis mutandis of Articles 30 and 31 of the Local Tax Collection Act (Article 52-4 (2)).

  3) (Reduction provisions) Newly insert the provisions that the sum of penalty surcharges and contributions pursuant to the provisions of the grounds for possible reduction and Article 76-6 (1) of the Act shall not exceed 1/100 of the greater of sales amounts (Article 52-4 (3)).

  4) (Imposition criteria, etc.) Newly insert provisions for the imposition method, the basis for imposition in phase, the reasons for extending the payment deadlines, the basis for the use of excess performance, and the attached Table (Article 52-5 and attached Table 12-3).