Article 111-2 (Special Provisions on Rebates of Individual Consumption Tax on Motor Vehicle Fuel)

A person who owns a passenger motor vehicle, bus, cargo motor vehicle, or motorcycle falling under Article 3 (1) 1. through 3. and 5. of the 「Motor Vehicle Management Act", and whose vehicle is below the standards prescribed by the Presidential Decree, such as an engine displacement of less than 1,000 cc, and who meets the requirements prescribed by the Presidential Decree, such as the number of motor vehicles owned, may receive a rebate of the individual consumption tax imposed on the fuel used for the relevant motor vehicle, within the amount prescribed in paragraph 3, from the head of the regional tax office having jurisdiction over the business office of the credit card company under paragraph 5 (hereinafter referred to as "head of the competent tax office" in this Article), when purchasing petroleum products (hereinafter referred to as "petroleum products" in this Article) as prescribed in paragraph 3, for use as fuel for the relevant motor vehicle, by December 31, 2026. <Amended by Act No. 11533, Dec. 27, 2010; Act No. 11616, Jan. 1, 2013; Act No. 12977, Dec. 23, 2014; Act No. 14472, Dec. 20, 2016; Act No. 16104, Dec. 24, 2018; Act No. 18641, Dec. 28, 2021; Act No. 19109, Dec. 31, 2022; Act No. 20032, Dec. 31, 2023> 1. Deleted <by Act No. 19109, Dec. 31, 2022> 2. Deleted <by Act No. 19109, Dec. 31, 2022>

The rebate under paragraph 1 shall be of the tax amounts according to the following subparagraphs, and the annual rebate limit and other matters shall be prescribed by the Presidential Decree. <Amended by Act No. 11533, Dec. 27, 2010> 1. For gasoline or diesel oil under Article 1 (2) 4. 'a' and 'b' of the 「Individual Consumption Tax Act」: Individual consumption tax of 250 won per liter. 2. For butane among petroleum gas under Article 1 (2) 4. 'f' of the 「Individual Consumption Tax Act」: The entire amount of individual consumption tax imposed on the relevant goods.

When a person eligible for rebate who has obtained a petroleum product purchase card for rebate purchases petroleum products with that card, the credit card company may apply to the head of the competent tax office for a rebate of the tax amount for the relevant petroleum products, receive the rebate tax amount under paragraph 3, or deduct it from the tax amount payable by the credit card company.

The head of the regional tax office having jurisdiction over the address of a person eligible for rebate shall collect an amount equivalent to the sum of the following subparagraphs when petroleum products purchased with a petroleum product purchase card for rebate are used for purposes other than fuel for the relevant motor vehicle. 1. The amount of tax rebated for petroleum products used for purposes other than fuel for the relevant motor vehicle. 2. An additional tax equivalent to 40 percent of the amount of tax rebated under subparagraph 1.

The head of the competent tax office under paragraph 5 shall collect an amount equivalent to the sum of the rebated tax amount under paragraph 3 that has been unduly rebated or deducted by the credit card company through false or other fraudulent means, and an additional tax equivalent to 40 percent of the unduly rebated tax amount.

For efficient management of persons eligible for rebate, the Commissioner of the National Tax Service may request related administrative agencies, etc. to provide necessary data to the Commissioner of the National Tax Service or credit card companies, and related administrative agencies, etc. that receive such requests shall comply therewith unless there is a justifiable reason.