Article 1(Purpose) #
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 on May 25, 2010]
Article 2 #
Deleted. <May 25, 2010>
Article 3 #
Deleted. <May 25, 2010>
Article 4 #
Deleted. <May 25, 2010>
Article 5 #
Deleted. <Dec. 31, 1999>
Article 6 #
Deleted. <Dec. 31, 1999>
Article 7 #
Deleted. <Dec. 31, 1999>
Article 8 #
Deleted. <Dec. 31, 1999>
Article 9(Imposition and collection of environmental improvement charges) #
(1) The Minister of Climate, Energy and 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 on Jan. 20, 2015; Oct. 1, 2025>
(2) The scope of motor vehicles subject to the improvement charges under paragraph (1) shall be prescribed by Presidential Decree. <Amended on 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 on Jul. 16, 2013; 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, 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. Deleted; <Jan. 20, 2015>
3. Deleted; <Jan. 20, 2015>
4. Deleted; <Jan. 20, 2015>
5. Deleted; <Jan. 20, 2015>
6. Deleted; <Jan. 20, 2015>
7. Deleted; <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:
a. Recipients under subparagraph 1 of Article 2 of the National Basic Living Security Act;
b. Persons of distinguished service to the State or persons with disabilities prescribed by Presidential Decree.
(4) The Minister of Climate, Energy and 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 Appendix; provided, in cases prescribed by Presidential Decree, such as where the registration of motor vehicles subject to the imposition of improvement charges is canceled, the Minister may impose improvement charges frequently, at the request of a person subject to such imposition or ex officio. <Added on Apr. 16, 2019; Oct. 1, 2025>
Article 9-2(Payment of improvement charges by credit cards, etc.) #
(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 Added on Apr. 16, 2019]
Article 10(Criteria for calculations of improvement charges) #
(1) Deleted. <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 (2) shall be determined by Presidential Decree. <Amended on Jan. 20, 2015>
[This Article Wholly Amended on May 25, 2010]
Article 11(Use of improvement charges) #
Improvement charges collected under Article 9 shall be used only for the following purposes: <Amended on Jul. 21, 2011; Jan. 5, 2021>
1. Subsidies to cover expenses incurred in air and water improvement projects conducted according to a comprehensive national environmental plan under Article 14 of the Framework Act on Environmental Policy (including a comprehensive national environmental plan adjusted pursuant to Article 16-2(1) of that Act);
2. Loans to cover expenses incurred in air and water improvement projects conducted by business entities and subsidies to cover expenses incurred in research and development for low-pollution technology;
3. Natural environment protection projects or other purposes prescribed by Presidential Decree.
[This Article Wholly Amended on May 25, 2010]
Article 12 #
Deleted. <May 25, 2010>
Article 13 #
Deleted. <Jan. 3, 2007>
Article 14 #
Deleted. <Jan. 3, 2007>
Article 15 #
Deleted. <Jan. 3, 2007>
Article 16 #
Deleted. <Jan. 3, 2007>
Article 17 #
Deleted. <Jan. 3, 2007>
Article 18 #
Deleted. <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 on Jul. 21, 2011>
[This Article Wholly Amended on 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 Climate, Energy and 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, the same shall not apply to the State and local governments. <Amended on Jul. 16, 2013; Oct. 1, 2025>
(2) Where a person that has been urged to make a payment under paragraph (1) fails to pay the charges within a fixed period, they may be collected in the same manner as the compulsory collection of national taxes or in accordance with the Act on the Collection of Local Administrative Penalty Charges. <Amended on Jul. 18, 2023>
(3) Where it is necessary for the imposition and collection of improvement charges, the Minister of Climate, Energy and 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. <Amended on Oct. 1, 2025>
[This Article Wholly Amended on 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 Climate, Energy and Environment may take a disposition on deficits: <Amended on May 26, 2020; Oct. 1, 2025>
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 found that the whereabouts of a defaulter is unknown or the defaulter has no assets.
(2) Where the Minister of Climate, Energy and 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, the same shall not apply to cases falling under paragraph (1)2. <Amended on Oct. 1, 2025>
[This Article Added on 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 that Act shall submit or present documents proving the payment of improvement charges to the relevant registration authority; provided, the same shall not apply where the relevant registration authority verifies the fact of payment through the administrative data system.
[This Article Added on Apr. 16, 2019]
Article 22(Delegation of authority) #
The authority of the Minister of Climate, Energy and Environment under this Act may be delegated in part to the Mayor/Do Governor or the head of a Special Si, as prescribed by Presidential Decree. <Amended on Jul. 18, 2023; Oct. 1, 2025>
[This Article Wholly Amended on May 25, 2010]