ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

The subject of the card fee incurred during the collection of the fuel tax

  • Jong-Suk Kim Myungin Tax Corporation

Asian Tax Journal Vol. 20 No. 1 (2019), pp. 117-145

Abstract

In addition to the minimum wage increases in 2018, merchant card fees are rising as one of a serious social problem. In case of gas stations, about 60% (as of 2016) of the sales price is taxes such as traffic, energy, and environmental taxes (hereinafter referred to as "oil tax"). It is reasonable for the petitioner to bear the card fee charged by the gas in accordance with Article 19 of the Specialized Financial Business Act, however, it is doubtful whether gas station needs to bear card fees due to oil tax. In this study, we analyzed the distribution structure of petroleum products such as gasoline, and the minutes of the National Assembly to determine that the commission for collection of fuel taxes was collected during the sales process of fuel. The government has been taxing the fuel tax in consideration of the decrease in volume, such as evaporation, until it is sold to final consumers in the Transportation, Energy and Environment Tax Act. In the legislative debate concerning the payment of national taxes to credit cards, the government saw the state as a franchise. The government revised the National Tax Basic Law so that taxpayers must pay additionally the National Tax card fee due to the principle of beneficiary and the financial burden of the state caused by the card fee. Since the role of the gas service station performing the oil tax collection service corresponds to the administrative work of the Civil Code Article 734, the gas station regarded the state as having the right of the claim for cost reimbursement under Article 739 of the Civil Act. In addition, the Nation 's oil tax credit card fee, which is different from gas station sales commission fee, is not cost of gas station because it is not related to sales of gas station in accounting. Therefore, it has the right of the claim for non-nil damages under Article 740 of the Civil Act. In addition, the petroleum tax credit card fee charged by the gas station during the collection of the Nation is in excess of the net profit of the gas station, which can be regarded as a violation of the principle of prohibition. This root cause is based on the no surcharge rule and the honor all card rule according to Article 19 of the former law. Therefore, it is reasonable to dismiss the article in Article 19 of the former law.

Keywords

  • fuel tax
  • card fee
  • administrative work
  • cost reimbursement
  • the principle of prohibition

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