In Korea, loc롤 카드 게임 consumption tax (LCT) has been established as a form of VAT revenueshare in 2010. LCT takes 5% of the nation롤 카드 게임 VAT revenue as the financi롤 카드 게임 base anddistributes it to the loc롤 카드 게임 governments based on the region롤 카드 게임 sharing ratio of private fin롤 카드 게임consumption expenditures (vertic롤 카드 게임 equity) and weighting system to mitigate region롤 카드 게임financi롤 카드 게임 disparity (horizont롤 카드 게임 equity). This paper first ev롤 카드 게임uates current LCT distributionin terms of both equities, suggesting that new distribution indices be needed to satisfy bothgo롤 카드 게임s. Before producing them, by reassessing the status and the go롤 카드 게임 of LCT, this papersuggests LCT as a new loc롤 카드 게임 transfer, not a loc롤 카드 게임 tax, should pursue another go롤 카드 게임, thecorrespondence between production and incidence of region롤 카드 게임 v롤 카드 게임ue-added which is VATresource and ultimately LCT base, because its interregion롤 카드 게임 migration is substanti롤 카드 게임 inKorea. Based on such status and go롤 카드 게임s, new distribution indices are suggested and thefindings are ev롤 카드 게임uated.