Electricity(Korean won/kWh) 15.94 128 Heat(Korean won/Mcal) 6.61 72.66 Source: Korea Energy Economics Institute, 2016 Korea Energy Info(Seoul, 2017a). 12.45 10 Transportation-energy-environment taxes are imposed on fuels. However, not only do the transportation-energy-environment taxes have limitations in terms of tax payment, but the distribution of the tax to the transportation, energy and environment sectors is 80 per cent, 3 per cent and 15 per cent, respectively, prompting the majority of taxes to be spent on transportation infrastructure construction and maintenance rather than on environmental damage caused by energy use or climate change mitigation and adaptation. It is important to adjust the proportion of the annual expenditure of the tax so that more is allocated to the environmental and energy sectors, where the money can be used for environmental improvement, climate change response and energy transition. In addition, the ratio of gasoline to diesel is 100 to 85. Cheaper prices for diesel promote more use of diesel cars leading to air pollution including ultra fine particles. The average ratio of OECD countries is 100:91. There are still controversies around adjustment of relative prices of gasoline and diesel in South Korea. 3. Changes in employment structure and systemic resistance from the pro-nuclear camp The nuclear supply expansion policy as a response to climate change impacts is the biggest disabling factor for an energy transition. Actors in the nuclear power plant sector are even called a“nuclear mafia” in reference to their widespread presence in the government, industry, academia, research and even the media, through which they lead with public opinion in favour of nuclear power expansion to influence government policies. Nuclear is the only energy source that has an agency for promotion of its use, called Korea Nuclear Energy Agency(KNEA) whose Korean name is Korea Nuclear Culture Foundation. The KNEA has spent more than 5 billion Korean won(about 5.6 trillion US dollars) per year for nuclear advertisement, funded by Electric Power Industry Basis Fund paid by electricity consumers with 3.7 per cent of the electricity fee. Coal-fired thermal power plants that are expanding are also disabling elements for the energy transition. Those that are being constructed or scheduled for construction are generally 1,000 MW in capacity, and total installation capacity of the newest 20 coal-fired power plants is 18,100 MW in capacity. If the environmental costs, especially the climate costs due to CO 2 emissions, are not properly accounted for, the construction of coal-fired thermal power plants will make the energy transition difficult due to the large number of employees and the long lifetime of the facilities. The previous Park government, through its first climate change response plan, in December 2016, announced the intention to create 100 trillion Korean won of new markets and create 500,000 jobs by 2030 by focusing on new energy businesses. No detailed plan was ever followed. In November 2016, labour unions within the energy industry established an Energy Policy Network(EPN) to discuss major topics related to“ energy democracy”, energy fundamental rights, energy welfare and the“just” transition of the conventional energy system toward a sustainable one. They insist that the issues of creating green jobs through an 18