저탄소차협력금제도에 대한 법리적 쟁점 - 조세와 부담금의 관계를 중심으로 -

Countries in the world has endeavored to cut greenhouse gas emissions which cause environmental problems. The Korean government has set the goal of cutting greenhouse gas emissions 30 percent by 2020, relative to the BAU(business as usual). To achieve this goal, it needs to reduce vehicle exhaust emissions because considerable greenhouse gas comes from transportation sector. The Korean government decided to introduce Bonus-Malus system which is designed on the model of Bonus-Malus system in France starting 2015, but it postponed the implementation of the scheme on the grounds that it can weaken car industrial competitiveness. This scheme gives financial reward for buyers of environmentally new cars and a financial penalty for buyers of high carbon cars. This article deals with legal issues on Bonus-Malus system. The details are as follows. First, Low-carbon car charges is enacted as a form of charges, but it has a substance of tax. Therefore it is a kind of so-called ‘carbon tax’, and we should apply fundamental principle and rule to Low-carbon car charges. Second, Low-carbon car charges is levied with acquisition tax doubly when people buy cars. But it needs not to adjust double taxation or imposition because there is a difference between two in terms of aim of taxation or imposition and method of calculation. In addition, it is not in violation of the Article of Framework Act on the Management of Charges which prohibits double imposition of charges because Low-carbon car charges and Environmental improvement charges are differ in terms of imposing stage and object. Third, Low-carbon car charges is not against FTA because it is levied not engine displacement volume but CO2 emissions. Moreover it is not against GATT because it was not enacted with the aim and effect of protecting domestic car industry.