ENVIRONMENTAL IMPROVEMENT COST LIABILITY ACT
Act No. 4493, Dec. 31, 1991
Amended by Act No. 4714, Jan. 5, 1994
Act No. 5454, Dec. 13, 1997
Act No. 5861, Feb. 8, 1999
Act No. 6097, Dec. 31, 1999
Act No. 6406, Jan. 29, 2001
Act No. 6656, Feb. 4, 2002
Act No. 7386, Jan. 27, 2005
Act No. 7459, Mar. 31, 2005
Act No. 8215, Jan. 3, 2007
Act No. 8466, May 17, 2007
Act No. 9433, Feb. 6, 2009
Act No. 10316, May 25, 2010
Act No. 10893, Jul. 21, 2011
Act No. 11916, Jul. 16, 2013
Act No. 13039, Jan. 20, 2015
Act No. 16319, Apr. 16, 2019
The purpose of this Act is to contribute to creating a pleasant environment which serves as the foundation for continuous development of the State, by having those who are responsible for environmental pollution pay necessary expenses for environmental improvement and effectively raising investment resources for environmental improvement.
[This Article Wholly Amended by Act No. 10316, May 25, 2010]
| Articles 2 through 4 Deleted. <by Act No. 10316, May 25, 2010> |
| Articles 5 through 8 Deleted. <by Act No. 6097, Dec. 31, 1999> |
| Article 9 (Imposition and Collection of Environmental Improvement Charges) |
| (1) | The Minister of Environment shall impose and collect environmental improvement charges (hereinafter referred to as "improvement charges") from the owners or occupants of buildings or other facilities (hereinafter referred to as "facilities") that directly cause environmental pollution through the discharge of vast amounts of environmental pollutants, and the owners of motor vehicles powered by diesel. <Amended by Act No. 13039, Jan. 20, 2015> |
| (2) | The scope of motor vehicles subject to the improvement charges under paragraph (1) shall be prescribed by Presidential Decree. <Amended by Act No. 13039, Jan. 20, 2015> |
| (3) | Notwithstanding paragraph (2), improvement charges on any of the following motor vehicles may be reduced or exempted, as prescribed by Presidential Decree: <Amended by Act No. 11916, Jul. 16, 2013; Act No. 13039, Jan. 20, 2015> |
| 1. | Motor vehicles owned by a foreign government or international organization (including motor vehicles owned by the diplomatic mission of a foreign government or an employee of an international organization): Provided, That the same shall not apply where the relevant country imposes any charges of a similar nature to those of the improvement charges on motor vehicles owned by the Government of the Republic of Korea (including motor vehicles owned by the mission of the Government of the Republic of Korea); |
| 2. | through 7. Deleted; <by Act No. 13039, Jan. 20, 2015> |
| 8. | Motor vehicles for display or those emitting considerably lower quantities of exhaust gases, prescribed by Presidential Decree; |
| 9. | One motor vehicle registered by any of the following persons to be used for prosthetic purpose or to make a living: |
| (b) | Persons of meritorious service to the State or disabled persons prescribed by Presidential Decree. |
| (4) | The Minister of Environment shall semiannually calculate and impose improvement charges, and the base date and period of imposition and the payment period shall be as specified in the attached Table: Provided, That in cases prescribed by Presidential Decree, such as where the registration of motor vehicles subject to the imposition of improvement charges is cancelled, the Minister may impose improvement charges frequently, at the request of a person subject to such imposition or ex officio. <Newly Inserted by Act No. 16319, Apr. 16, 2019> |
| (5) | Where the Minister of Environment delegates the Special Metropolitan City Mayor, a Metropolitan City Mayor, a Do Governor, or a Special Self-Governing Province Governor (hereinafter referred to as "Mayor/Do Governor") with the authority to collect improvement charges in areas under the jurisdiction under Article 22, the Minister may pay any part of the amount collected as collection expenses, as prescribed by Presidential Decree. <Amended by Act No. 16319, Apr. 16, 2019> |
| (6) | The Minister of Environment may permit the installment payment of improvement charges, as prescribed by Presidential Decree. <Amended by Act No. 16319, Apr. 16, 2019> |
| (7) | Where a person who shall pay improvement charges pursuant to paragraph (1) intends to report and pay both improvement charges for the second half of the preceding year and those for the first half of the relevant year under the attached Table during the periods classified according to the following subparagraphs, the Minister of Environment may reduce 10/100 of improvement charges classified as follows: <Amended by Act No. 16319, Apr. 16, 2019> |
| 1. | Where the person files a report and makes a payment from January 16 to January 31: Improvement charges for the second half of the preceding year and for the first half of the relevant year; |
| 2. | Where the person files a report and makes a payment from March 16 to March 31: Improvement charges for the first half of the relevant year. |
| (8) | Articles 23, 24, and 38 through 41 of the Framework Act on National Taxes shall apply mutatis mutandis to the succession to the obligation to pay the improvement charges and the second payment obligation; and Article 25 of the Framework Act on National Taxes and Articles 413 through 416, 419, 421, 423, and 425 through 427 of the Civil Act shall apply mutatis mutandis to joint liability for payment. In such cases, "national taxes" shall be construed as "improvement charges;" "head of tax office" as "Minister of Environment;" and "payment of tax" as "payment," respectively. <Amended by Act No. 16319, Apr. 16, 2019> |
| (9) | Except as provided in paragraphs (1) through (8), matters necessary for the imposition and collection of improvement charges shall be prescribed by Presidential Decree. <Amended by Act No. 13039, Jan. 20, 2015; Act No. 16319, Apr. 16, 2019> |
[This Article Wholly Amended by Act No. 10316, May 25, 2010]
| Article 9-2 (Payment of Improvement Charges by Credit Cards) |
| (1) | A person who shall pay improvement charges (including additional charges under Article 20 (1); hereafter in this Article the same shall apply) may pay improvement charges by using credit or debit cards, etc. (hereafter in this Article referred to as “credit cards, etc.”) through agencies prescribed by Presidential Decree (hereafter in this Article referred to as “payment agency”). |
| (2) | Where improvement charges are paid through credit cards, etc. pursuant to paragraph (1), the date of authorization from a payment agency shall be deemed the date of payment. |
| (3) | A payment agency may receive commissions in return for making payments on behalf of a payer. |
| (4) | Matters necessary for the designation, operation, commissions, etc. of a payment agency shall be prescribed by Presidential Decree. |
[This Article Wholly Amended by Act No. 16319, Apr. 16, 2019]
| Article 10 (Criteria for Calculations of Improvement Charges) |
| (1) | Deleted. <by Act No. 13039, Jan. 20, 2015> |
| (2) | Improvement charges on motor vehicles under Article 9 (2) shall be calculated in conformity with the following formula: |
Basic amount of charges per motor vehicle×pollution-inducing coefficient × coefficient of motor vehicle age×regional coefficient.
| (3) | The basic charge per motor vehicle, pollution-inducing coefficient, coefficient of motor vehicle age, regional coefficient under paragraphs (1) and (2) shall be determined by Presidential Decree. <Amended by Act No. 13039, Jan. 20, 2015> |
[This Article Wholly Amended by Act No. 10316, May 25, 2010]
| Article 11 (Use of Improvement Charges) |
Improvement charges collected under Article 9 shall be used only for the following purposes: <Amended by Act No. 10893, Jul. 21, 2011> | 2. | Subsidization of expenses for the air and water improvement projects carried out by entrepreneurs, and subsidization of research and development expenses for low-pollution technology; |
| 3. | Natural environment protection projects or other purposes prescribed by Presidential Decree. |
[This Article Wholly Amended by Act No. 10316, May 25, 2010]
| Article 12 Deleted. <by Act No. 10316, May 25, 2010> |
| Articles 13 through 18 Deleted. <by Act No. 8215, Jan. 3, 2007> |
| Article 19 (Payment of Improvement Charges) |
Improvement charges shall be the revenues of the special accounts for environmental improvement under the Framework Act on Environmental Policy. <Amended by Act No. 10893, Jul. 21, 2011> [This Article Wholly Amended by Act No. 10316, May 25, 2010]
| Article 20 (Compulsory Collection) |
| (1) | Where a person liable for payment of improvement charges fails to do so by a deadline for payment, the Minister of Environment shall urge him or her to make a payment within a specified period of at least 10 days. In such cases, additional dues equivalent to 3/100 shall be imposed on the charges in arrears: Provided, That the same shall not apply to the State and local governments. <Amended by Act No. 11916, Jul. 16, 2013> |
| (2) | Where a person that has been urged to make such payment under paragraph (1) fails to pay the charges within a fixed period, they may be collected in the same manner as delinquent national or local taxes are collected. |
| (3) | Where it is necessary for the imposition and collection of improvement charges, the Minister of Environment may request the head of a relevant central administrative agency or a local government to submit necessary data. In such cases, the head of the relevant central administrative agency or local government, upon receipt of a request, shall submit the requested data unless there is a compelling reason not to do so. |
[This Article Wholly Amended by Act No. 10316, May 25, 2010]
| Article 21 (Disposition on Deficits) |
| (1) | Where a person who defaults on improvement charges has any of the following grounds, the Minister of Environment may take a disposition on deficits: |
| 1. | Where the portion to be appropriated for the amount in arrears is insufficient to cover the amount in arrears after the disposition on default is concluded; |
| 2. | Where the extinctive prescription of a right to receive improvement charges is completed; |
| 3. | Where there is no possibility of collecting the amount in arrears, as it is ascertained that the whereabouts of a defaulter is unknown or the defaulter has no assets. |
| (2) | Where the Minister of Environment discovers any other seizable assets after taking the disposition on deficits under paragraph (1), the Minister shall cancel such disposition without delay and take a disposition on delinquency: Provided, That the same shall not apply to cases falling under paragraph (1) 2. |
[This Article Wholly Amended by Act No. 16319, Apr. 16, 2019]
| Article 21-2 (Presentation of Documents Proving Payment of Improvement Charges) |
With regard to motor vehicles subject to the imposition of improvement charges under Article 9 (2), a person who intends to file an application for registration of transfer under Article 12 of the Motor Vehicle Management Act or file an application for registration of cancellation under Article 13 of the same Act shall submit or present documents proving the payment of improvement charges to the relevant registration authority: Provided, That the same shall not apply where the relevant registration authority verifies the fact of payment through the administrative data system. [This Article Wholly Amended by Act No. 16319, Apr. 16, 2019]
| Article 22 (Delegation of Authority) |
Part of the authority of the Minister of Environment under this Act may be delegated to the Mayor/Do Governor, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 10316, May 25, 2010]
ADDENDA
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Article 2 (Applicability to Imposition of Environmental Improvement Charges on Motor Vehicles)
Matters concerning imposition, etc. of the environmental improvement charges on motor vehicles powered by diesel as prescribed in Article 9 (2) 2 shall be applicable on the date as determined by Presidential Decree. Article 3 (Transitional Measures concerning Environmental Pollution Prevention Projects)
Any environmental pollution prevention project which has been or is executed pursuant to the provisions of Article 43 (1) of the previous Environmental Preservation Act at the time this Act enters into force, shall be considered as an environmental pollution prevention project as prescribed by this Act.
Article 4 (Relationship to Other Statutes)
In case where the provisions of the previous Environmental Preservation Act are cited in other statutes or regulations at the time this Act enters into force, if the corresponding provisions are included in this Act, this Act or the corresponding provisions of this Act shall be considered to have been cited in lieu of such previous provisions.
ADDENDA <Act No. 4714, Jan. 5, 1994>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1995.
Articles 2 and 3 Omitted.
ADDENDUM <Act No. 5454, Dec. 13, 1997>
This Act shall enter into force on January 1, 1998. (Proviso Omitted.)
ADDENDA <Act No. 5861, Feb. 8, 1999>
| (1) | (Enforcement Date) This Act shall enter into force on the date of its promulgation. |
ADDENDA <Act No. 6097, Dec. 31, 1999>
| (1) | (Enforcement Date) This Act shall enter into force seven months after the date of its promulgation. |
ADDENDA <Act No. 6406, Jan. 29, 2001>
Article 1 (Enforcement Date)
This Act shall enter into force on July 1, 2001.
Articles 2 and 3 Omitted.
ADDENDA <Act No. 6656, Feb. 4, 2002>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2003.
Articles 2 through 12 Omitted.
ADDENDA <Act No. 7386, Jan. 27, 2005>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 6 Omitted.
ADDENDA <Act No. 7459, Mar. 31, 2005>
Article 1 (Enforcement Date)
This Act shall enter into force one year after the date of its promulgation.
Articles 2 through 6 Omitted.
ADDENDUM <Act No. 8215, Jan. 3, 2007>
This Act shall enter into force six months after the date of its promulgation.
ADDENDA <Act No. 8466, May 17, 2007>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Articles 2 through 5 Omitted.
ADDENDA <Act No. 9433, Feb. 6, 2009>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2010.
Articles 2 through 11 Omitted.
ADDENDUM <Act No. 10316, May 25, 2010>
This Act shall enter into force six months after the date of its promulgation.
ADDENDA <Act No. 10893, Jul. 21, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force one year after the date of its promulgation.
Articles 2 through 6 Omitted.
ADDENDA <Act No. 11916, Jul. 16, 2013>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Article 2 (Applicability to Reduction of Improvement Charges)
Any reduction of improvement charges under the amended provisions of Article 9 (3) and (6) shall apply, beginning with cases where improvement charges are imposed during the first half of 2014. Article 3 (Transitional Measures concerning Imposition of Additional Dues)
Notwithstanding the amended provision of Article 20 (1), the former provision shall apply to a person on whom improvement charges are imposed before this Act enters into force.
ADDENDA <Act No. 13039, Jan. 20, 2015>
Article 1 (Enforcement Date)
This Act shall enter into force on July 1, 2015.
Article 2 (Transitional Measures concerning Environmental Improvement Charges)
Any environmental improvement charges on facilities imposed or to be imposed under the previous Articles 9 and 10, as at the time this Act enters into force, shall be governed by the previous provisions. Article 3 Omitted.
ADDENDA <Act No. 16319, Apr. 16, 2019>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Article 2 (Applicability to Payment of Improvement Charges)
The amended provisions of Article 9 (8) shall begin to apply to improvement charges imposed on or after this Act enters into force.