The transmission gears are written in Korean, and it is an automatic transmission boat.
Role in episode
Mr. Krabs sends SpongeBob and Squidward to deliver a pizza to a customer. Before they leave on the delivery, the two check the tire pressure, antenna, bumper, and bumper sticker (which reads "I Brake for Sea Urchins"). Its steering wheel is on the right side of the car, suggesting that it may have come from Australia or Great Britain.
The boat runs out of fuel, and Squidward kicks the front bumper. It instantly fills up again with gas and goes down the road, never to be seen again.