This report evaluates the Gasoline Tax Rebate Plan included in 「The Comprehensive Measures for High Oil Prices in 2008」 proposed by the administration. This report concludes that the Plan needs extensive revisions before its enactment. First, the means-test level should be lowered and the number of recipients should be increased. Second, the potential recipients should be targeted more precisely to maximize its effects. Third, the details of the Plan should be redesigned to consider household heterogeneity such as number of dependent family members and household's gross income. Fourth, since the characteristics of the rebate indicate it a subsidy, the Plan should be presented to the National Assembly as a tax bill not to violate the Principle of Gross Accounting.