The objective of this study is to figure out the structural changes of intra-industrial indirect tax repercussion effects, and inter-industrial back- ward and forward linkage effects of indirect tax in Korea by using the Input-Output tables.The result of analysis can be summarized as follows；First, the indirect tax ratio of manufacturing sector has continuously been on a downward trends since 1995, but service sector has been on an increasing trends since 1995. These two industries sectors accounted for a very high contri- bution in whole economy. Second, the intra-industrial production-induce- ment coefficients have been in order of manufacturing, service, construction sectors, etc. The production-inducement coefficients in each sector have been in order of construction, manufacturing sectors, etc. Third, the most important sectors to the growth contribution of indirect tax repercussion effects are manufacturing sector (mainly influenced by the export demand factor), service sector (mostly influenced consumption demand factor), etc. In the case of construction sector, it has mostly been influenced by the investment demand factor. Fourth, with the result of analyzing forward and backward linkage effects by the intra-industrial indirect tax-inducement coefficients, it has been in order of consumption, final demand, investment, and export demand in the case of service sector.And in the case of manufacturing sector, it has been in order of export, final demand, consumption, and investment demand. However, with the result of analyzing forward and backward linkage effects by the indirect tax-inducement coefficients in each sector, it has been in order of invest- ment, export, final demand, and consumption demand in the case of service sector. And it has been in order of consumption, export, final demand, and investment demand in the case of the manufacturing sector.Therefore, it suggests that growth strategies in each sector should be differentiated and geared according to the degree of development and main growth factors of each industry. It is because the difference between configuration items such as consumption, investment, and export demand affects the individual repercussion effects of indirect tax in Korea.