{
  "$comment": "Machine-readable companion to https://valem.run/calculators/south-korea/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/south-korea/car-tax",
  "dataUrl": "https://valem.run/calculators/south-korea/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "South Korea 자동차세 model by Valem (https://valem.run/calculators/south-korea/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/south-korea/car-tax/verify",
  "country": "south-korea",
  "countryName": "South Korea",
  "formula": "car-tax",
  "formulaName": "자동차세",
  "title": "자동차세 — South Korea car tax",
  "answer": "South Korea's car tax is engine displacement times a per-cc rate, plus a 30% local-education surtax.",
  "lang": "en",
  "currency": "KRW",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 3 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 3,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Wetax — 자동차세",
      "url": "https://www.wetax.go.kr",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "tax",
  "inputs": [
    {
      "name": "cc",
      "type": "number",
      "label": "배기량 (cc)",
      "minimum": 0
    },
    {
      "name": "ageYears",
      "type": "number",
      "label": "차령 (년)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "label": "cc당 세율 (KRW)",
      "formula": "($c := cc; $c <= 1000 ? 80 : $c <= 1600 ? 140 : 200)"
    },
    {
      "name": "ageDiscount",
      "type": "number",
      "label": "차령 경감률",
      "formula": "($a := ageYears; $d := $a < $const.discountStartYear ? 0 : ($a - $const.discountStartYear + 1) * $const.discountPerYear; $round($d < $const.maxDiscount ? $d : $const.maxDiscount, 2))"
    },
    {
      "name": "taxBeforeDiscount",
      "type": "number",
      "formula": "$round(cc * rate * (1 + $const.surtax), 2)"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "연간 자동차세",
      "format": "currency",
      "formula": "$round(taxBeforeDiscount * (1 - ageDiscount), 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 999 cc",
      "given": {
        "cc": 999,
        "ageYears": 0
      },
      "expect": {
        "rate": 80,
        "tax": 103896
      }
    },
    {
      "description": "C2 1,998 cc new",
      "given": {
        "cc": 1998,
        "ageYears": 0
      },
      "expect": {
        "rate": 200,
        "tax": 519480
      }
    },
    {
      "description": "C3 1,998 cc, 12년 이상 — 최대 50% 경감",
      "given": {
        "cc": 1998,
        "ageYears": 12
      },
      "expect": {
        "ageDiscount": 0.5,
        "tax": 259740
      }
    }
  ],
  "spec": {
    "id": "car-tax-south-korea",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "cc": {
          "type": "number",
          "minimum": 0
        },
        "ageYears": {
          "type": "number",
          "minimum": 0
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "ageDiscount": {
          "type": "number",
          "readOnly": true
        },
        "taxBeforeDiscount": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "surtax": 0.3,
      "discountPerYear": 0.05,
      "discountStartYear": 3,
      "maxDiscount": 0.5
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'cc': 999, 'ageYears': 0 }"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "($c := cc; $c <= 1000 ? 80 : $c <= 1600 ? 140 : 200)"
      },
      {
        "path": "$.taxBeforeDiscount",
        "expr": "$round(cc * rate * (1 + $const.surtax), 2)"
      },
      {
        "path": "$.ageDiscount",
        "expr": "($a := ageYears; $d := $a < $const.discountStartYear ? 0 : ($a - $const.discountStartYear + 1) * $const.discountPerYear; $round($d < $const.maxDiscount ? $d : $const.maxDiscount, 2))"
      },
      {
        "path": "$.tax",
        "expr": "$round(taxBeforeDiscount * (1 - ageDiscount), 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "자동차세",
          "layout": "vertical",
          "components": [
            {
              "id": "cc",
              "type": "numericField",
              "label": "배기량 (cc)",
              "bind": "$.cc"
            },
            {
              "id": "age",
              "type": "numericField",
              "label": "차령 (년)",
              "bind": "$.ageYears"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "연간 자동차세",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "KRW"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "계산",
              "items": [
                {
                  "label": "차령 경감률",
                  "bind": "$.ageDiscount"
                },
                {
                  "label": "cc당 세율 (KRW)",
                  "bind": "$.rate"
                },
                {
                  "label": "자동차세 (교육세 포함)",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "KRW"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'대한민국: 자동차세 = 배기량(cc) × cc당 세율 (≤1000 80원, ≤1600 140원, 초과 200원) + 지방교육세 30%. 3년차부터 연 5%씩 최대 50% 경감. 추정치이며 세무 자문이 아닙니다. 3년차부터 매년 5%씩 경감되어 12년차 이상은 최대 50%까지 줄어듭니다.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "출처",
              "items": [
                {
                  "label": "Wetax — 자동차세",
                  "url": "https://www.wetax.go.kr",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 999 cc",
        "given": {
          "$.cc": 999,
          "$.ageYears": 0
        },
        "expect": {
          "$.rate": 80,
          "$.tax": 103896
        }
      },
      {
        "description": "C2 1,998 cc new",
        "given": {
          "$.cc": 1998,
          "$.ageYears": 0
        },
        "expect": {
          "$.rate": 200,
          "$.tax": 519480
        }
      },
      {
        "description": "C3 1,998 cc, 12년 이상 — 최대 50% 경감",
        "given": {
          "$.cc": 1998,
          "$.ageYears": 12
        },
        "expect": {
          "$.ageDiscount": 0.5,
          "$.tax": 259740
        }
      }
    ]
  }
}