1. The Need and Purpose of the Study

2. Current Status of Automobile Use Tax System and Overseas Examples
2.1 Domestic Transportation, Energy, and Environmental Tax Structure and Status
2.2 Foreign Transportation, Energy, and Environmental Taxes and Implications

3. Forecast for Electric and Hydrogen Vehicle Registrations and the Need for Tax Reform
3.1 Comparing the Competitiveness of Electric and Hydrogen Vehicles Based on Total Cost of Ownership (TCO)
3.2 Forecast of Zero-emission Vehicle Registrations
3.3 The Need to Reform the Transportation, Energy, and Environment Tax and Key Issues

4. Transportation, Energy, and Environmental Tax Reform Plan
4.1 Basic Direction of Reorganization and How to Derive Alternatives
4.2 Analysis of Transition Phase 1 Reorganization Plans and Identification of the Optimal Solution
4.3 Analysis of Transition Phase 2 Reorganization Plans and Identification of the Optimal Solution

5. Amendments to the Transportation, Energy, and Environmental Tax Act and Implementation Plan

6. Conclusions and Policy Implications