Chapter 341

Why is Mana Tax a Tax?

The utilities we commonly refer to as electricity and water bills should, strictly speaking, be called utility fees, as they are payments for consumed goods.

However, uniquely, the Mana Tax, collected without any reciprocal benefit as a cost of using mana, falls within the realm of taxation rather than fees.

The history of the Mana Tax is extensive enough to fill dozens of pages in the TreeWiki, but from a modern perspective, its significance can be summarized as follows:

The government rigorously manages and regulates individual mana use, restricting the entities that can raise or lower the tax rate solely through legislative processes like amending the Mana Tax Law, and explicitly stating additional penalties for tax delinquencies.

Scholars who support social contract theory explain that the interests of citizens aiming to curb the monopolized use of magic align with those of officials (National Assembly members) wanting to taste a pinch of power.

So what’s the conclusion? The justification for collecting amounts that are hundreds of percent above the cost is deemed important enough to classify it as a tax rather than a fee.

In that sense, my invitation to the “Mana Generation Day Ceremony” had ample justification.

April 6, 2000.

The day the Republic of Korea successfully built a fourth-generation mana power plant using only its technological capabilities.

Though it wasn’t a holiday, it held quite significant meaning for businesspeople.

Recently, I learned that the government has been awarding commendations annually to about 500 individuals and corporations that faithfully pay the Mana Tax.

[You are invited to the 53rd National Mana Generation Day Ceremony. (Seoul COEX Convention Center)]

“Looks like an event warning others not to misuse mana.”

If they only mentioned that the President was attending the COEX event along with famous celebrities, I wouldn’t have bothered to look twice, but the tax benefits certainly caught my eye.

Winning the “Tower of High Taxpayers” award means corporations get a 5-year mana tax exemption at a specified percentage, while individuals receive a lifetime exemption.

However, the unit is absurdly strange—1% for every 10 billion won.

In my case, it equates to a 2% reduction.

Additionally, there are minor benefits like deferrals on tax audits, discounts on railroad fares, and free use of public parking lots.

“It’s one thing for corporations, but why do such provisions apply to individuals as well?”

It was exceedingly rare for anyone to be able to use five-circle magic.

Moreover, finding alguien capable of spending over 10 billion won in Mana Tax within a year was nearly impossible.

Even I struggled, breaking apart hundreds of five-circle shards for a high-level casting of Persona Faishi.

When there are unusual clauses in Korean legal texts, one can often point to a specific person and it generally fits.

Naturally, it would be Ham Chohong.

Sure enough, after looking it up, my suspicion was confirmed.

While leisurely surfing the internet, my vehicle had reached its destination.

I signaled the taxi to stop and got out in front of COEX.

People dressed in pristine black suits entered the building one after another, escorted by bodyguards.

Did I come in too casual?

Wearing a light yellow sweatshirt and leggings, I felt the probing stares of others.

I picked up the bag I had set down and headed toward where people were moving.

Everyone was warmly shaking hands with government officials.

Noticing a familiar face, I turned on my phone to compare it to the face on the invitation.

[Hello, I am National Tax Service Director Kim Ro-Hak. On the occasion of the 53rd Mana Generation Day, I sincerely congratulate and thank the exemplary taxpayers.]

Yes, that’s him.

[Please keep a close watch on the evolving Mana Tax administration with the trust of the citizens and offer your sincere advice. Thank you.]

They say old enemies meet on a narrow bridge; what a coincidence.

After all, since the National Tax Service is also co-hosting this event, perhaps this meeting was inevitable.

“Hello, I am National Tax Service Director Kim Ro-Hak. Your ID and invitation…”

I waved my invitation at the man who was mechanically welcoming the guests amidst a flood of visitors.

“Hello. I’m not sure if a tax evader like me is allowed here, but since you invited me, I came. A student ID is fine, right?”

The National Tax Service Director was rendered speechless, like someone who had swallowed honey.

He pretended not to know and glanced around to gauge the reactions of those nearby.

Unfortunately, there was not a single representative director in Korea who was oblivious to current affairs.

Everyone here knew he was on the verge of resignation due to repeated scandals.

Those who heard me call myself a tax evader turned their heads to the side, bowed, or covered their mouths with their hands, each trying to suppress their amusement.

When they called me a tax evader, it was one thing, but now I’m an exemplary taxpayer. How contradictory the world is.

“…You may go inside. I sincerely wish for the development and happiness of exemplary taxpayers.”

“Okay.”

The National Tax Service Director, whose face was twisted in discomfort, hurriedly ushered me inside.

The response was quite lukewarm. Is he intending to ignore everything to the end?

With some time remaining before the event started, I loitered near the entrance, observing the passing guests.

“Say, isn’t that the recent celebrity, Noname? Seeing you here amongst these old-timers is much more refreshing. I heard you’ve been appointed the National Tax Service ambassador!”

“Oh my, you were really inside? Noname, your chick look is so cute!”

“Truly remarkable for someone your age to achieve what adults cannot…”

I smiled brightly at those who threw out comments as they passed.

“Oh my, who is this! The Dust Girl has arrived!”

“Me? That’s me?”

“Hahaha! Our company’s blind said, ‘Noname really ignited the Tax Service!’”

What am I, a matchstick girl…?

Then suddenly, a good idea struck me, and I asked him.

“Shall I dust a bit for you then?”

“Huh?”

I took out my wand from my bag and wrote a simple conjuration at the end.

[Conjure: Polypropylene]

Using the wand as a stick, fibers made from PP material densely sprouted around it.

“Excuse me, but where do you come from?”

“Me? I’m from Future Chosun Marine.”

“I heard your company is exporting warships to Indonesia.”

“Wow, little one, you really keep up with the news! That’s right.”

“I’ll brush off all the bad luck for your business to succeed.”

I roughly brushed the makeshift duster across spots that seemed dusty.

“Wow, this is an incredible gift…! Thank you!”

“Noname, I mean Little Noname! Can you do this once for me too? I have a project I desperately want to secure this time, and I want to be blessed too…!”

“It’s not hard at all, of course, I’ll do it.”

“Thank you! You have such a kind heart.”

Swish, swish—

One thing I overlooked was that these CEOs believed in mysticism and faith as much as they did in science.

Everyone voiced that the world had grown too complex to predict outcomes solely with numbers and science.

“And there are studies indicating that sometimes these superstitions help enhance the challenge spirit and drive of company members. It was even mentioned in the Harvard Business Review, isn’t that interesting?”

There were jokes about the most religious person on Earth not being the Pope but a NASA employee.

I listened attentively to the diverse teachings of my life mentors, providing them with mental and spiritual solace in return.

Swaying gently—

At first, the elderly men frowning at what I was doing eventually came over, saying, “Ah, I acknowledge that.”

Despite the commotion I caused at the entrance, the National Tax Service Director remained busy attending to guests.

Since the entrance was entirely glass, it was impossible for him not to see, yet he seemed to ignore it intentionally.

Occasionally our eyes met, adding to my irritation.

“Even with this, he still won’t apologize.”

Even in Korea, where being the first to apologize can lead to criticism, isn’t this just embarrassing?

My arms were starting to feel sore.

When it became clear I was taking too long, I caught a glimpse of someone approaching.

“Oh no, I’m late. Move quickly before the reporters arrive.”

A large man, standing out even amongst his bulky entourage, entered the convention center.

His deep-set eyes appeared even darker due to his double eyelids, and his pronounced eyebrows and sharp nose made his impression all the more striking.

In terms of charisma, he could easily stand alongside Hollywood stars, presidents, or someone who could be a mafia boss in Italy.

“…?”

The man suddenly stopped in front of me.

I had to raise my head for quite a while to look at his face.

He turned to look back.

“Ah, did our Tax Director accumulate a lot with you?”

The National Tax Service Director, who had just rushed over, waved his hands in shock.

“Mr. President, that’s not it…!”

The head of state,

the head of the executive branch,

the commander of the armed forces,

he was the 26th President of the Republic of Korea, Lee Jo-Won.

—

Noname’s presence here was not because she was appointed as the ambassador for the National Tax Service.

The National Tax Service Director wasn’t brazen enough to erase any tax audits.

Thus, everyone was surprised that she was sitting in the front row, slated to receive the Tower of High Taxpayers award.

Noname had pre-approved the public display of the specific payment amount for the presidential commendation.

[You have faithfully fulfilled your tax obligations, significantly contributing to national finances and the establishment of advanced taxpaying culture. President Lee Jo-Won. Congratulations.]

Amidst a flurry of camera flashes, the President presented the commendation to Noname.

Noname held the commendation and the trophy for high taxpayers in her hands.

[Ms. Noname has paid a total of 210,075,395,493 won in Mana Tax from April 7, 2051, to April 6, 2052, and has qualified for the Tower of High Taxpayers award.]

The crowd buzzed for a moment before thunderous applause erupted.