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This paper seeks to analyze the willingness to pay (WTP) for environmental tax in Korea and obtains an estimate of the mean WTP using the data collected from a nationwide 1998 KHPS survey. To deal with considerable zero WTP responses in the data, a mixture model of WTP distributions is proposed and applied. In particular, the WTP is specified as a mixture of two distributions, one with a point mass at zero and the other with the positive part of the real line. The mean annual WTP for nation's environmental protection is approximately 5,428 won per person. The aggregate value to Korean people is about 183.2 billion won annually. In addition, when covariates were added to the model, it was found that the probability that an individual has zero WTP significantly varies with some independent variables.