Ch.341336 – Day of Mana Power Generation

Why is Mana Tax actually a tax?

When we talk about electricity bills or water bills, strictly speaking, they should be called “electricity charges” or “water charges” because they’re payments for consumed goods.

But interestingly, the Mana Tax falls under taxation rather than service charges, as it’s collected without providing anything in return for using mana.

The history of Mana Tax spans dozens of pages on TriWiki, but from a modern perspective, its significance is as follows:

The government strictly manages and regulates individual mana usage,

Only through legislative procedures like Mana Tax Law amendments can tax rates be increased or decreased, limiting who can make changes,

And it explicitly states penalties for tax evasion.

Scholars who support social contract theory explain that citizens who want to check monopolistic use of magic share interests with administrators (lawmakers) who crave a taste of power.

So what’s the conclusion? Having enough justification is important enough to insist on calling it a “tax” rather than a “fee” even when collecting hundreds of percent above cost.

In that sense, inviting me to the “Mana Power Generation Day Ceremony” had sufficient justification.

April 6, 2000.

The day South Korea successfully built a 4th generation mana power plant with its own technology.

Though it’s not a public holiday and most people wouldn’t care, it was quite significant for business leaders.

I recently learned that the government has been giving awards to about 500 individuals and corporations who faithfully pay their Mana Tax each year.

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

‘This looks like an event warning people not to mess around with mana.’

I wouldn’t have given this event a second glance if they’d just mentioned the president attending or famous celebrities participating, but the tax benefits caught my attention.

Recipients of the “High-Value Taxpayer Tower” award receive Mana Tax reductions—5 years for corporations and lifetime for individuals—at a certain rate.

The unit is ridiculously large though: 1% per 100 billion won.

In my case, I qualify for a 2% reduction.

Other minor benefits include tax audit exemptions, railway fare discounts, and free use of public parking lots.

‘I understand for corporations… but why do these provisions apply to individuals too?’

People who can use 5th Circle magic were already extremely rare.

Moreover, those who could spend over 100 billion won in Mana Tax within a year could be counted on one hand.

Even I had headaches splitting Persona Pisces into hundreds of 5th Circle fragments for higher casting.

When there’s a strange clause in Korean law, you can usually point to one specific person and be right.

It’s probably Ham Cho-rong.

I looked it up, and sure enough, I was right.

While I was leisurely browsing the internet, the car had already arrived at the destination.

I stopped the taxi and got out in front of COEX.

People in neat black suits were entering the building one by one, escorted by security guards.

Am I the only one dressed too casually?

I’m getting stares from everywhere in my light yellow sweatshirt and leggings.

I picked up my bag from the ground and headed in the direction everyone was moving.

Everyone was happily shaking hands with government officials.

The face looked familiar, so I checked my phone to compare with the picture in the invitation.

[Hello, I am Kim Ro-hak, Commissioner of the National Tax Service. On this 53rd Mana Power Generation Day, I sincerely congratulate and thank all exemplary taxpayers.]

Yes, that’s him.

[Please continue to watch our changing Mana Tax administration with interest and offer your sincere advice. Thank you.]

They say you meet your enemy on a narrow bridge—what a coincidence.

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

“Hello, I’m Kim Ro-hak, Commissioner of the National Tax Service. Your ID and invitation…”

I waved my invitation at the man mechanically greeting visitors in the crowd.

“Hello. I’m not sure if a tax evader like me should be here, but I came since you invited me. Is my student ID okay?”

The tax commissioner became speechless like he’d swallowed honey.

He pretended not to know and looked around nervously.

Unfortunately, there wasn’t a single CEO in Korea who wasn’t aware of current affairs.

Everyone here knew he was facing resignation due to consecutive controversies.

People who heard my comment either turned their faces away, lowered their heads, or covered their mouths—each trying to suppress laughter in their own way.

How contradictory that they once called me a tax evader but now I’m an exemplary taxpayer.

“…Please go inside. I sincerely wish for the development and happiness of all our exemplary taxpayers.”

“Yeah, sure.”

The commissioner, his face completely crumpled, hurriedly ushered me inside.

What a bland reaction. Determined to ignore me till the end, huh?

There was still some time until the event started.

Instead of finding my seat, I lingered near the entrance, observing people passing by.

“Well, well, isn’t this celebrity NoName? Seeing you among all these old folks makes me even happier. Were you selected as this year’s National Tax Service ambassador?”

“Oh my god, she’s really here! Name, your chick outfit is so cute!”

“Accomplishing what even adults can’t… truly remarkable.”

I smiled brightly at everyone who dropped comments as they passed.

“Oh my, look who’s here! The Duster Girl has arrived!”

“Excuse me? Me?”

“Hahaha! People on our company’s anonymous board called you that. Said you really set the National Tax Service on fire with your duster!”

What am I, some match girl…

Then a good idea suddenly occurred to me, so I asked him:

“Would you like me to dust something for you then?”

“Huh?”

I took out my wand from my bag and wrote a simple formula at the tip.

[Synthesis: Polypropylene]

Using the wand as a stick, dense PP fibers grew thickly around it.

“Excuse me, but where did you say you’re from?”

“Me? I’m from Future Joseon Marine.”

“I heard they’re exporting warships to Indonesia.”

“Wow, kiddo, you keep up with the news! That’s right, that’s right.”

“As a gesture for your business success, let me dust away all your bad luck.”

I rubbed areas likely to collect dust with my improvised duster.

“Wow, I’ve received an amazing gift…! Thank you!”

“Name, I mean NoName child! Could you do this for me too? I have an important contract bid coming up and I want your blessing too…!”

“Of course I should do this for you, it’s no trouble at all.”

“Thank you! Oh, you’re so kind-hearted.”

*Dust dust dust*

There was something I overlooked—these CEOs believe in faith and superstition as much as they believe in science.

They all voiced similar opinions that the world has become too complex to predict results solely through numbers and science.

“And sometimes, these superstitions help improve the challenging spirit and drive of company members, according to research. It was even in Harvard Business Review—isn’t that fascinating?”

They jokingly said that the most devout people on Earth aren’t the Pope but NASA employees.

I listened attentively to the various teachings of these life mentors while providing them peace of mind in return.

*Swish swish*

Even the old men who initially frowned saying “what’s that?” eventually came over themselves, saying “I have to admit that makes sense,” dragging their heavy bodies.

Despite the commotion I caused at the entrance, the tax commissioner remained busy greeting guests.

The entrance was all glass doors so he couldn’t have missed it, but he seemed to be deliberately ignoring it.

We made eye contact several times too.

‘You’re still not going to apologize, are you?’

Even in South Korea, where apologizing first means admitting fault, isn’t this embarrassing?

My arm is starting to get numb.

Just as I was wondering how long I should keep this up:

“I’m late, I’m late. We need to hurry before the reporters arrive.”

A man with a build that stood out even among the large aides entered the convention center.

His deep-set eyes looked even more intense due to double eyelids, and thick eyebrows and a straight nose made his impression even stronger.

In terms of charisma alone, he had the face of a Hollywood star, or a president, or perhaps a mafia boss somewhere in Italy.

“…?”

The man suddenly stopped in front of me.

I had to look up quite a bit to see his face.

The man turned around and said:

“Haha… This child seems to have quite a lot of issues with our tax commissioner?”

The tax commissioner, who had hurriedly caught up, waved his hands with a shocked expression.

“Mr. President, that’s not it…!”

The head of state,

The chief of the executive branch,

The commander-in-chief of the armed forces,

He was the 26th President of the Republic of Korea, Lee Jo-won.

* * *

Name’s attendance at this event wasn’t because she was appointed as a National Tax Service ambassador.

Even the tax commissioner wasn’t shameless enough to pretend the tax audit never happened.

Therefore, everyone was surprised to learn she was in the front row—a recipient of the High-Value Taxpayer Tower award.

Name had previously consented to publicly disclosing the specific payment amount on the presidential commendation.

[You have faithfully fulfilled your tax obligations, contributing to national finances and establishing an advanced tax culture. I hereby present this commendation. President Lee Jo-won. Congratulations.]

Under a shower of camera flashes, the president handed Name the commendation.

Name held the commendation and the high-value taxpayer trophy.

[NoName has paid a total of 210,075,395,493 won in Mana Tax from April 7, 2051 to April 6, 2052, qualifying for the 200 Billion High-Value Taxpayer Tower award.]

The audience stirred greatly before erupting into thunderous applause.