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Tax Authority makes a good thing out of payment data of credit card as tax materials. It hasbeen introduced system that earnings of credit users are deducted on a portion of credit cardspendings at 1999. And it has been introduced system of receipt lottery on the credit users at2000. While value added tax(VAT) credit has been introduced for self-employed businesses tolighten tax burden by credit card use from 1994. This tax benefit policy of the encouragement of using credit cards has influenced on makingtax base increased in Korea. Specially using credit card is showed tax revenues increase effect of VAT and income tax. That is, this study analyzed the effects of the related policy on the encouragement of using cards, and then the influence of the encouragement of using credit on the tax base enlargement. If the government judge that credit society will be settled, this government policies will decrease tax benefits on using credit card. But I think that the related tax benefit is kept going because of tax inequality between salaried workers and self-employed businesses. And because using credit card can show rapid tax burden of self-employed businesses, it is necessary for tax benefit to ease this tax.