diff --git a/x/tax2gas/post/fee_test.go b/x/tax2gas/post/fee_test.go
index 4eadf274..6de3079e 100644
--- a/x/tax2gas/post/fee_test.go
+++ b/x/tax2gas/post/fee_test.go
@@ -1,9 +1,11 @@
 package post_test
 
 import (
-	"cosmossdk.io/math"
+	oracle "github.com/classic-terra/core/v3/x/oracle/types"
 	"github.com/classic-terra/core/v3/x/tax2gas/post"
 	tax2gastypes "github.com/classic-terra/core/v3/x/tax2gas/types"
+	"github.com/classic-terra/core/v3/x/tax2gas/utils"
+	"github.com/classic-terra/core/v3/x/treasury/types"
 	cryptotypes "github.com/cosmos/cosmos-sdk/crypto/types"
 	"github.com/cosmos/cosmos-sdk/testutil/testdata"
 	sdk "github.com/cosmos/cosmos-sdk/types"
@@ -27,30 +29,48 @@ func (s *PostTestSuite) TestDeductFeeDecorator() {
 	tx, err := s.CreateTestTx(privs, accNums, accSeqs, s.ctx.ChainID())
 	s.Require().NoError(err)
 
+	burnTaxRate := s.app.Tax2gasKeeper.GetBurnTaxRate(s.ctx)
+	lunaGasPrice := sdk.NewDecCoinFromDec("uluna", sdk.NewDecWithPrec(28325, 3))
 	testCases := []struct {
-		name       string
-		simulation bool
-		checkTx    bool
-		mallate    func()
-		feeAmount  sdk.Coins
-		expFail    bool
-		expErrMsg  string
+		name           string
+		simulation     bool
+		checkTx        bool
+		mallate        func()
+		feeAmount      sdk.Coins
+		expectedOracle sdk.Coins
+		expectedCp     sdk.Coins
+		expectedBurn   sdk.Coins
+		expFail        bool
+		expErrMsg      string
 	}{
-		{name: "happy case",
+		{
+			name:       "happy case",
 			simulation: false,
 			checkTx:    false,
 			mallate: func() {
 				msg := banktypes.NewMsgSend(addr1, addr1, sdk.NewCoins(sdk.NewCoin("uluna", sdk.NewInt(100000000))))
 				gm := tax2gastypes.NewTax2GasMeter(s.ctx.GasMeter().Limit(), false)
-				gm.(*tax2gastypes.Tax2GasMeter).ConsumeTax(math.NewInt(17778), "tax")
+				tax := utils.FilterMsgAndComputeTax(s.ctx, s.app.TreasuryKeeper, burnTaxRate, msg)
+				taxDecCoin := sdk.NewDecFromInt(tax.AmountOf("uluna"))
+				gm.(*tax2gastypes.Tax2GasMeter).ConsumeTax(taxDecCoin.Quo(lunaGasPrice.Amount).RoundInt(), "tax")
 				s.ctx = s.ctx.WithGasMeter(gm)
-				s.ctx = s.ctx.WithValue(tax2gastypes.AnteConsumedGas, uint64(1000))
+				s.ctx = s.ctx.WithValue(tax2gastypes.AnteConsumedGas, uint64(7328))
 				s.Require().NoError(s.txBuilder.SetMsgs(msg))
 				s.txBuilder.SetGasLimit(100000)
 				s.ctx = s.ctx.WithValue(tax2gastypes.PaidDenom, "uluna")
 			},
-			feeAmount: sdk.NewCoins(sdk.NewInt64Coin("uluna", 100000)),
-			expFail:   false,
+			// amount: 100000000
+			// tax(0.5%): 499993
+			// use default value
+			// burn: tax * 0.9
+			// distributtion: tax * 0.1 = 49999
+			// cp: 2% of distribution: 499994 * 0.1 * 0.02 ~ 1000
+			// oracle: distribution - oracle = 48999
+			feeAmount:      sdk.NewCoins(sdk.NewInt64Coin("uluna", 711128)),
+			expFail:        false,
+			expectedBurn:   sdk.NewCoins(sdk.NewInt64Coin("uluna", 449994)),
+			expectedCp:     sdk.NewCoins(sdk.NewInt64Coin("uluna", 1000)),
+			expectedOracle: sdk.NewCoins(sdk.NewInt64Coin("uluna", 48999)),
 		},
 	}
 
@@ -62,12 +82,17 @@ func (s *PostTestSuite) TestDeductFeeDecorator() {
 			s.txBuilder.SetFeeAmount(tc.feeAmount)
 
 			_, err = posthandler(s.ctx, tx, tc.simulation, true)
-
+			currentOracle := s.app.BankKeeper.GetBalance(s.ctx, s.app.AccountKeeper.GetModuleAddress(oracle.ModuleName), "uluna")
+			currentCp := s.app.DistrKeeper.GetFeePoolCommunityCoins(s.ctx).AmountOf("uluna")
+			currentBurn := s.app.BankKeeper.GetBalance(s.ctx, s.app.AccountKeeper.GetModuleAddress(types.BurnModuleName), "uluna")
 			if tc.expFail {
 				s.Require().Error(err)
 				s.Require().Contains(err.Error(), tc.expErrMsg)
 			} else {
 				s.Require().NoError(err)
+				s.Require().Equal(tc.expectedOracle[0].Amount.Int64(), currentOracle.Amount.Int64())
+				s.Require().Equal(tc.expectedCp[0].Amount.Int64(), currentCp.RoundInt64())
+				s.Require().Equal(tc.expectedBurn[0].Amount.Int64(), currentBurn.Amount.Int64())
 			}
 		})
 	}
diff --git a/x/tax2gas/post/post.go b/x/tax2gas/post/post.go
index db497520..25cf293f 100644
--- a/x/tax2gas/post/post.go
+++ b/x/tax2gas/post/post.go
@@ -84,6 +84,9 @@ func (tgd Tax2gasPostDecorator) PostHandle(ctx sdk.Context, tx sdk.Tx, simulate
 
 	if !simulate {
 		// Deduct feeCoins with paid amount
+		if paidAmount.Ceil().RoundInt().Int64() > feeCoins.AmountOf(paidDenom).Int64() {
+			return ctx, errorsmod.Wrapf(sdkerrors.ErrInsufficientFee, "insufficient fee: %s", feeCoins)
+		}
 		feeCoins = feeCoins.Sub(sdk.NewCoin(paidDenom, paidAmount.Ceil().RoundInt()))
 	}
 
@@ -155,7 +158,7 @@ func (tgd Tax2gasPostDecorator) PostHandle(ctx sdk.Context, tx sdk.Tx, simulate
 
 	// First, we will deduct the fees covered taxGas and handle BurnTaxSplit
 	taxes, payableFees, gasRemaining := tax2gasutils.CalculateTaxesAndPayableFee(gasPrices, feeCoins, taxGas, totalGasRemaining)
-	if !simulate && !ctx.IsCheckTx() && gasRemaining.IsPositive() {
+	if !simulate && gasRemaining.IsPositive() {
 		gasRemainingFees, err := tax2gasutils.ComputeFeesOnGasConsumed(tx, gasPrices, gasRemaining)
 		if err != nil {
 			return ctx, err