LIQUOR TAX ACT
Wholly Amended by Act No. 17762, Dec. 29, 2020
Amended by Act No. 18593, Dec. 21, 2021
Act No. 19201, Dec. 31, 2022
Act No. 19588, Aug. 8, 2023
CHAPTER I GENERAL PROVISIONS
The purpose of this Act is to prescribe the requirements and procedures for imposing liquor tax in order to impose liquor taxes fairly, ensure the proper fulfillment of tax liability, and contribute to the smooth raising of the financial revenue.
The terms used in this Act are defined as follows: <Amended on Aug. 8, 2023>
| 1. | The term "alcoholic beverages" means the following: |
| (a) | Spirits (referring to ethyl alcohol which can become drinkable when diluted, and including crude spirits which may become drinkable, if purified, though not made directly drinkable due to impurities contained); |
| (b) | Beverages with at least one percent alcohol content [including those in powder state that can become drinkable when dissolved, but excluding drugs defined in the Pharmaceutical Affairs Act and seasoned food containing alcohol prescribed by Presidential Decree) |
| (c) | Those similar to beverages under item (b), which are prescribed by Presidential Decree; |
| 2. | The term "alcohol content" means the amount of ethyl alcohol (referring to what has a specific gravity of 0.7947 at 15℃) contained in the total volume; |
| 3. | The term "specifications of alcoholic beverage" means the following classification criteria of alcoholic beverages: |
| (a) | Quantity of raw materials used for the manufacture of alcoholic beverages; |
| (b) | Kind and ratio of materials that can be added to alcoholic beverages; |
| (c) | Alcohol content and nonvolatile ingredients of alcoholic beverages; |
| (d) | Period of storage of alcoholic beverages in wooden casks; |
| (e) | Filtering method of alcoholic beverages; |
| (f) | Other classification criteria of alcoholic beverages; |
| 4. | The term "nonvolatile ingredients" means non-volatile ingredients contained in the total volume; |
| 5. | The term "malt" means cultivated and proliferated yeast that can ferment sugar-containing materials into alcohol; |
| 6. | The term "wort" means materials in the stage from having added media that can ferment raw materials of alcoholic beverages to right before they are brewed or distilled into alcoholic beverages; |
| 7. | The term "brewing or distilling year" means the period from January 1st to December 31st of each year; |
| 8. | The term “traditional liquor” means any of the following alcoholic beverages: |
| (c) | From among alcoholic beverages directly produced by agricultural business entities or producers' organizations under Article 3 of the Framework Act on Agriculture, Rural Community and Food Industry or fisheries business entities or producers' organizations under Article 3 of the Framework Act on Fisheries and Fishing Villages Development, or alcoholic beverages manufactured by using agricultural products manufactured in the Special Self-Governing City, Special Self-Governing Province, or Si/Gun/Gu (Gu refers to an autonomous Gu; hereinafter the same shall apply) having jurisdiction over the location of a place for manufacturing alcoholic beverages or in the Special Self-Governing City or Si/Gun/Gu adjacent thereto as main ingredients, alcoholic beverages produced upon recommendation by the Special Metropolitan City Mayor, a Metropolitan City Mayor, a Special Self-Governing City Mayor, a Do Governor, or a Special Self-Governing Province Governor pursuant to Article 8 (1) of the Act on Promotion of Korean Traditional Liquor Industries; |
| 9. | The term "yeast" means the following: |
| (a) | Fungi proliferated in materials containing starch; |
| (b) | Fungi proliferated in a mixture of materials containing starch and other materials; |
| (c) | Enzymes that can reduce materials containing starch into sugar; |
| 10. | The term "person entrusting the manufacture of alcoholic beverages" means a person who entrusts another person with the manufacture of alcoholic beverages pursuant to Article 3 (8) of the Liquor License Act in order to sell the alcoholic beverages with his or her own trademark on his or her own account and responsibility. |
| 11. | The term "person entrusted with the manufacture of alcoholic beverages" means a person who manufactures alcoholic beverages after being entrusted with the manufacture of the alcoholic beverages pursuant to Article 3 (8) of the Liquor License Act by a person entrusting the manufacture thereof. |
Any of the following persons shall be liable to pay liquor tax pursuant to this Act:
| 1. | A person who manufactures alcoholic beverages and releases them from a manufactory (in cases of alcoholic beverages the manufacture of which is entrusted, such person refers to a person entrusting the manufacture of the alcoholic beverages); |
| 2. | A person who imports alcoholic beverages and is liable to pay customs duties thereon pursuant to the Customs Act. |
| Article 4 (Objects of Taxation) |
Liquor tax shall be imposed on alcoholic beverages pursuant to this Act.
| Article 5 (Kinds of Alcoholic Beverages) |
| (1) | Alcoholic beverages shall be classified as follows: |
| 2. | Brewed alcoholic beverages: |
| 3. | Distilled alcoholic beverages: |
| (d) | Other distilled alcoholic beverages; |
| 4. | Other alcoholic beverages. |
| (2) | The alcoholic beverages listed under paragraph (1) shall be as specified in detail by kind in the attached Table. |
| Article 6 (Specifications of Alcoholic Beverages) |
| (1) | The degree of alcohol content shall be expressed by the volume of alcohol content contained in a total volume of 100 milliliters of an alcoholic beverage at 15℃. |
| (2) | The degree of nonvolatile ingredients shall be expressed by the weight in grams of those contained in a total volume of 100 cubic centimeters of an alcoholic beverage at 15℃. |
| (3) | No alcoholic beverages shall contain any harmful ingredients prescribed in the Food Sanitation Act or other sanitation-related statutes and regulations prescribed by Presidential Decree. |
| (4) | Matters necessary for the specifications of alcoholic beverages shall be prescribed by Presidential Decree. |
CHAPTER II TAX BASE AND TAX RATE
| (1) | The tax base for spirits, makkoli, and beer shall be the quantity of alcoholic beverages according to the following classifications: |
| 1. | Where they are released from a manufactory: The quantity released; |
| 2. | Where they are imported: The quantity declared for import; |
| (2) | The tax base for alcoholic beverages other than spirits, makkoli, and beer shall be the price of alcoholic beverages classified in the following subparagraphs: |
| 1. | Where they are released from a manufactory: The price at the time of release; |
| 2. | Where they are imported: The price at the time of declaration for import. |
| (3) | The price at the time of release from a manufactory as provided for in paragraph (2) shall not include the tax amount for the corresponding alcoholic beverages, but include the container costs and packing expenses: Provided, That the price shall not include container costs and packing expenses prescribed by Presidential Decree. |
| (4) | Matters necessary for the calculation of the quantity of alcoholic beverages under paragraph (1) and the price thereof under paragraph (2) shall be prescribed by Presidential Decree. |
| (1) | The tax rates for alcoholic beverages shall be as follows: <Amended on Dec. 21, 2021; Dec. 31, 2022> |
| 1. | Spirits: 57,000 won per kiloliter (600 won shall be added for each percent over 95 percent alcohol content) |
| 2. | Brewed alcoholic beverages: The following applicable tax rates: |
| (a) | Makkoli: The tax rate prescribed by Presidential Decree for each year according to the following formula (an amount less than 100 won shall be rounded off); |
Tax rate = Tax rate as of December 31 of the immediately previous year * [1+ Price fluctuation index (referring to an index prescribed by Presidential Decree, in the range of 70/100 to 130/100 of the consumer price inflation rate of the immediately previous year announced by the Commissioner of Statistics Korea under Article 3 of the Statistical Act, taking into consideration the equity in tax burden between Makkoli and other alcoholic beverages, fluctuations in ex-factory prices, stabilization of the prices of alcoholic beverages, and other matters) | (b) | Rice wine, fruit wine, refined rice wine: 30/100; |
| (c) | Beer: The tax rate prescribed by Presidential Decree for each year by the formula referred to in item (a) (an amount less than 100 won shall be rounded off): Provided, That such tax rate for beer sold in a container of at least eight liters using a separate extracting device, which is released from a manufactory or declared for import on or before December 31, 2023, shall be 80/100 of the tax rate specified in the main clause, and an amount of less than 100 won shall be rounded off; |
| 3. | Distilled alcoholic beverages: 72/100; |
| 4. | Other alcoholic beverages: |
| (a) | Alcoholic beverages under subparagraph 4 (a), (c) through (e) of the attached Table: 72/100: Provided, That the tax rate shall be 10/100 for those with 30 or higher percent of nonvolatile ingredients among alcoholic beverages falling under subparagraph 4 (c) of the attached Table; |
| (b) | Alcoholic beverages falling under subparagraph 4 (b) of the attached Table: 30/100. |
| (2) | Deleted. <Dec. 31, 2022> |
| (3) | The tax rate for traditional liquor which is not more than the release quota prescribed by Presidential Decree, among alcoholic beverages prescribed by Presidential Decree, shall be 50/100 of the tax rates under paragraph (1). <Amended on Dec. 31, 2022> |
CHAPTER III DECLARATION AND PAYMENT
| Article 9 (Declaration of Tax Base) |
| (1) | A person who has released alcoholic beverages from a manufactory shall submit to the head of the competent tax office a written declaration which indicates the kind, alcohol content, quantity, price, tax rate, assessment of tax, tax amount subject to deduction, refundable tax amount, payable tax amount, etc., of the alcoholic beverages released from the manufactory each quarter no later than the 25th day of the month following the quarter in which the date of release thereof falls. |
| (2) | In cases falling under subparagraph 2 or 3 of Article 15 or under Article 16, a manufacturer of alcoholic beverages shall submit to the head of the competent tax office a written declaration under paragraph (1) on the alcoholic beverages that are deemed to have been released, by the end of the month following the month in which the date of occurrence of the relevant ground falls. |
| (3) | A person who imports alcoholic beverages from overseas shall submit to the head of the competent customs office a written declaration under the Customs Act at the time of declaration for import. |
| (1) | A person who has released alcoholic beverages from a manufactory shall pay to the head of the competent tax office the tax amount calculated by multiplying their quantity or prices by the applicable tax rate. |
| (2) | A person who imports alcoholic beverages from abroad shall pay to the head of the competent customs office in the tax amount calculated by multiplying their quantity or prices by the applicable tax rate. |
| Article 11 (Deadline for Payment) |
| (1) | Liquor tax shall be paid each quarter to the head of the competent tax office by the deadline for submission of a written declaration under Article 9 (1): Provided, That liquor tax on imported alcoholic beverages shall be governed by the Customs Act. |
| (2) | When a person files a written declaration under Article 9 (2), the person shall pay the liquor tax to the head of the competent tax office by the deadline for submission of the written declaration. |
SECTION 4 Decision, Rectification, Collection, and Refund
| Article 12 (Decision and Rectification) |
| (1) | If a written declaration under in Article 9 (1) or (2) is not submitted, the head of the competent tax office or the commissioner of the regional tax office (hereinafter referred to as the “head of the competent tax office, etc.") shall decide the tax base and tax amount. |
| (2) | If any error or omission is found in the details submitted pursuant to Article 9 (1) or (2), the head of the competent tax office, etc. shall rectify the tax base and tax amount. |
| (3) | Where the head of the competent tax office, etc. decides or rectifies the tax base and tax amount pursuant to paragraph (1) or (2), he or she shall calculate them on the basis of accounting books and other documentary evidence: Provided, That the competent tax office, etc. may estimate the tax base and tax amount, as prescribed by Presidential Decree, in any of the following circumstances: |
| 1. | Where accounting books or other documentary evidence necessary for the calculation of tax base are missing or important parts are not contained therein; |
| 2. | Where the contents of accounting books or other documentary evidence are unequivocally false considering the scale of facilities, number of employees, the market value of raw materials, goods, products or various kinds of rates, etc.; |
| 3. | Where the details of accounting books or other documentary evidence are unequivocally false considering the quantity of raw materials and electric power used, conditions of operations, etc. |
| (4) | If any error or omission is found in the decision or rectification of a tax base and tax amount, the head of the competent tax office, etc. shall re-rectify them without delay. |
| Article 13 (Collection of Liquor Tax) |
If a person liable to pay liquor tax under Article 10 fails to pay all or part of the tax amount, the head of the competent tax or the head of the customs office shall collect such unpaid tax amount in accordance with the National Tax Collection Act or the Customs Act.
| Article 14 (Taxation on Imported Alcoholic Beverages) |
The Customs Act shall apply to matters not specified in this Act pertaining to the imposition and collection of liquor tax on imported alcoholic beverages.
| Article 15 (Alcoholic Beverages Deemed to Be Released from Manufactory) |
Alcoholic beverages shall be deemed to have been released from a manufactory in any of the following cases:
| 1. | Where alcoholic beverages are consumed within a manufactory; |
| 2. | Where alcoholic beverages remain at the manufactory and a license for manufacturing alcoholic beverages is revoked pursuant to Article 13 of the Liquor License Act: Provided, That the cases prescribed by Presidential Decree shall be excluded; |
| 3. | Where alcoholic beverages remaining at a manufactory are sold by public sale or at auction or realized under bankruptcy procedures; |
| 4. | Where alcoholic beverages remaining at a manufactory are deemed to constitute the supply of goods pursuant to the Value-Added Tax Act. |
| Article 16 (Liquor Tax Collection Due to Nonprovision of Security) |
Where an order to provide security for tax payment or to retain alcoholic beverages is issued pursuant to Article 21, but the security for tax payment is not provided or the alcoholic beverages are not retained, the liquor tax on the alcoholic beverages shall be collected without delay as the alcoholic beverages remaining at the manufactory are deemed to have been released from the manufactory.
| Article 17 (Release without Paying Tax) |
| (1) | No liquor tax on any of the following alcoholic beverages shall be collected as prescribed by Presidential Decree: |
| 1. | Those which are released to another place for exporting alcoholic beverages under Article 20 (1) 1 (limited to those with a local letter of credit, or a purchase certificate prescribed in the Foreign Trade Act); |
| 2. | Those which are released from a manufactory or bonded area to be used as raw materials for manufacturing or processing alcoholic beverages. |
| (2) | A person who intends to release alcoholic beverages specified in any subparagraph of paragraph (1) from a manufactory or a bonded area shall obtain approval therefor from the head of the competent tax office, or the head of the competent customs office, as prescribed by Presidential Decree. <Newly Inserted on Dec. 21, 2021> |
| (3) | With regard to alcoholic beverages under the subparagraphs of paragraph (1) if the fact that they have been carried into the location of goods is not proven in such manner as prescribed by Presidential Decree, the liquor tax shall be collected from the person who has released them. <Amended on Dec. 21, 2021> |
| (4) | If alcoholic beverages under paragraph (1) are lost due to a natural disaster or other unavoidable reasons before being carried into the location of goods, no liquor tax shall be collected, as prescribed by Presidential Decree. <Amended on Dec. 21, 2021> |
| (5) | A person who has carried in alcoholic beverages under paragraph (1) shall file a declaration on the carry-in with the head of the competent tax or the head of the competent customs office no later than the 10th day of the month following the month in which the date of carry-in falls. <Amended on Dec. 21, 2021> |
| (6) | Where Article 13 applies to alcoholic beverages under paragraph (1), the location of goods shall be deemed an alcoholic beverage manufactory, and the person who has carried in such alcoholic beverages shall be deemed a person who has released alcoholic beverages from a manufactory. <Amended on Dec. 21, 2021> |
| Article 18 (Deduction and Refund of Tax for Returned Alcoholic Beverages) |
| (1) | If alcoholic beverages for which liquor tax has already been paid or is payable fall under any of the following subparagraphs, the relevant tax amount shall be deducted from the tax amount to be paid or collected, or when there exists no tax amount to be paid or collected, the tax amount that has already been paid shall be refunded: |
| 1. | Where alcoholic beverages are returned to one of the alcoholic beverage manufactories of the same manufacturer of alcoholic beverages by reason of deterioration, poor quality, suspension of production prescribed by Presidential Decree, or other unavoidable causes; |
| 2. | Where alcoholic beverages are rounded off at the place of the principal office or in a storage space (referring to the place with facilities for storage and management of alcoholic beverages manufactured directly by the manufacturer thereof or purchased directly by the vendor thereof) of an import declarer by reason of deterioration, poor quality, suspension of import prescribed by Presidential Decree, or other unavoidable causes ; |
| 3. | Where the alcoholic beverages are damaged in the distribution process or lost due to a natural disaster. |
| (2) | A person who intends to obtain a deduction or refund under paragraph (1) shall submit an application therefor along with the declaration under Article 9 (1) or (3) no later than the 25th day of the month following the quarter in which the date of occurrence of the relevant ground falls (in the case of a person who imports alcoholic beverages, the last day of the second month following the month in which the date of occurrence of the relevant ground falls), as prescribed by Presidential Decree. |
| (3) | Any additional tax that has been already paid or is payable shall not be deducted or refunded, notwithstanding paragraph (1). |
| Article 19 (Deduction and Refund of Tax on Alcoholic Beverages to Be Used as Raw Materials) |
| (1) | For the alcoholic beverages (including those manufactured at a bottling factory) that have been manufactured with alcoholic beverages to be used as raw materials on which tax was imposed or is to be imposed, the tax amount payable shall be the amount obtained by deducting the amount equivalent to liquor tax amount on such alcoholic beverages to be used as raw materials from the tax amount calculated pursuant to Articles 7 and 8. |
| (2) | If the amount to be deducted pursuant to paragraph (1) exceeds the payable tax amount on the relevant alcoholic beverages, no payable liquor tax shall be deemed to exist. |
| (3) | The amount equivalent to liquor tax amount on alcoholic beverages to be used as raw materials for alcoholic beverages falling under Article 20 (1) 1 through 5 shall be refunded, notwithstanding paragraph (2): Provided, That if any payable liquor tax exists, it shall be deducted. |
| (4) | Matters necessary for deduction and refund of liquor tax on alcoholic beverages to be used as raw materials under paragraphs (1) and (3) shall be prescribed by Presidential Decree. |
| (5) | Any additional tax that has already been paid or is payable shall not be deducted or refunded, notwithstanding paragraphs (1) and (3). |
| Article 20 (Tax Exemption) |
| (1) | Any of the following alcoholic beverages shall be exempted from liquor tax as prescribed by Presidential Decree: <Amended on Aug. 8, 2023> |
| 2. | Those supplied to foreign military forces stationed in Korea; |
| 3. | Those supplied to Korean military forces stationed in foreign countries; |
| 4. | Those supplied to foreign diplomatic missions stationed in Korea or other institutions equivalent thereto as prescribed by Presidential Decree; |
| 5. | Those supplied to recreation centers for foreign seafarers; |
| 6. | Those collected for examination in accordance with the Liquor License Act or the Food Sanitation Act; |
| 9. | Spirits used for the manufacture of gunpowder, for tobacco fermentation (limited to for export), for fuel, for medical treatment and medicine, and other industrial purposes; |
| (2) | Any of the following imported alcoholic beverages shall be exempted from liquor tax as prescribed by Presidential Decree: |
| 1. | Those directly imported for official use by foreign diplomatic missions stationed in the Republic of Korea and other institutions equivalent thereto as prescribed by Presidential Decree; |
| 2. | Those directly imported for consumption by foreign diplomats in the Republic of Korea and those equivalent thereto as prescribed by Presidential Decree; |
| 3. | Those donated from abroad to temples, churches, or other religious organizations for ritual; |
| 4. | Those hand carried by travelers and exempt from customs duty; |
| 7. | Exported alcoholic beverages returned to one of manufactories of the person who has manufactured the alcoholic beverages by reason of deterioration, poor quality, or other unavoidable causes. |
| (3) | The head of the competent tax office or the head of the competent customs office shall, without delay, collect liquor tax on alcoholic beverages for which export, import, or supply is not proven within the specified period, from the manufacturer or the person declared the import thereof, under paragraphs (1) and (2): Provided, That the liquor tax may be exempted for those whose certificate has been lost due to a natural disaster or other unavoidable reasons, as prescribed by Presidential Decree. |
| (4) | If deemed necessary for alcoholic beverages exempted from liquor tax under paragraph (1) or (2), the head of the competent tax office or the head of the competent customs office may order provision of security equivalent to the relevant liquor tax amount, as prescribed by Presidential Decree. |
| (5) | If alcoholic beverages exempted from liquor tax pursuant to paragraph (1) or (2) are not used for their original purposes, the liquor tax shall be collected without delay. In such cases, a person who possesses tax-exempt alcoholic beverages under paragraph (1) (excluding subparagraph 9 of that paragraph) or paragraph (2) shall be deemed a person who has manufactured alcoholic beverages; a person who has imported tax-exempt alcoholic beverages shall be deemed a person who has imported alcoholic beverages; in cases of spirits that are exempted from liquor tax pursuant to paragraph (1) 9, the location of goods or the place of delivery shall be deemed the alcoholic beverage manufactory; and the business operator of the relevant place shall be deemed a person who has manufactured alcoholic beverages. |
CHAPTER VI SECURITY FOR TAX PAYMENT
| Article 21 (Security and Guarantee for Liquor Tax) |
If deemed necessary for securing liquor taxes, the head of the competent tax office shall order a manufacturer of alcoholic beverages to provide security for liquor tax or to retain alcoholic beverages in value equivalent to the payable liquor tax amount as security for his or her tax payment (hereinafter referred to as "alcoholic beverages provided as security for tax payment"), as prescribed by Presidential Decree.
| Article 22 (Appropriation of Alcoholic Beverages Provided as Security for Tax Payment for Liquor Tax) |
Where a taxpayer fails to pay his or her liquor tax by the payment deadline pursuant to this Act, the head of the competent tax office shall sell alcoholic beverages provided as security for tax payment by public sale, as prescribed by the National Tax Collection Act, and shall appropriate the amount for liquor tax payment.
| Article 23 (Retention of Alcoholic Beverages Provided as Security for Tax Payment) |
No manufacturer of alcoholic beverages shall dispose of or release from the manufactory alcoholic beverages provided as security for tax payment that are ordered to be retained by the head of the competent tax office pursuant to Article 21.
| Article 24 (Application Mutatis Mutandis of the National Tax Collection Act) |
| Article 25 (Inquiry or Inspection) |
| (1) | A public official engaged in business affairs regarding liquor tax may, if necessary for conducting the business affairs, make questions about matters related to the liquor tax to a manufacturer of alcoholic beverages, malt, or wort or a vendor of alcoholic beverages; inspect accounting books, documents, or other articles; or issue an order to submit any of them. |
| (2) | Where applying paragraph (1), a public official engaging in business affairs regarding liquor tax must not abuse his or her authority for other purpose beyond the extent necessary for performing his or her official duties. |
| Article 26 (Application to Entrustment of Manufacture of Alcoholic Beverages) |
The provisions of Chapters II through VI shall apply with regard to alcoholic beverages manufactured by entrustment under Article 3 (8) of the Liquor License Act, as follows: <Amended on Dec. 21, 2021; Dec. 31, 2022> | 1. | "Manufactory of alcoholic beverage" or "manufactory" in Article 7 (1) through (3), 8 (1), 9 (1), 10 (1), 15, 16, 17 (1) or (2), or 23 shall be construed as a manufactory in which a person entrusted with the manufacture of alcoholic beverages manufactures the relevant alcoholic beverages; |
| 2. | "Quantity released" or "quantity" in Article 7 (1) and (4), 8 (3), 9 (1), or 10 (1) means the quantity released from the manufactory of a person entrusted with the manufacture of alcoholic beverages; |
| 3. | "Prices at the time of release" or "prices" in Article 7 (2) and (3), 9 (1), or 10 (1) means the prices at the time a person entrusting the manufacture of alcoholic beverages sells them to a third party; |
| 4. | "Person who has released alcoholic beverages", "person who intends to release alcoholic beverages", "person who releases", "manufacturer of alcoholic beverage", "person who has manufactured alcoholic beverages", "manufacturer", in Article 9 (1) and (2), Article 10 (1), Article 17 (2), (3), and (6), Article 18 (1) 1, Article 20 (2) 7, (3), (5), Article 21, or Article 23 shall be construed as a person entrusting the manufacture of alcoholic beverages. |
CHAPTER VII PENALTY PROVISIONS
| Article 27 (Administrative Fines) |
| (1) | A person who possesses alcoholic beverages tax exempted under Article 20 for the purpose of sale or sells them shall be subject to an administrative fine not exceeding 20 million won. |
| (2) | Administrative fines under paragraph (1) shall be imposed and collected by the head of the competent tax office as prescribed by Presidential Decree. |
ADDENDA <Act No. 17762, Dec. 29, 2020>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2021: Provided, That the amended provisions of Article 8 (2) shall enter into force on March 1, 2021. Article 2 (General Applicability)
This Act shall begin to apply to alcoholic beverages which are released from a manufactory, or the import declaration of which is filed, after this Act enters into force.
Article 3 (General Transitional Measures)
With regard to licenses for manufacture or sale granted or to be granted pursuant to the previous provisions before this Act enters into force, the previous provisions shall apply.
Article 4 (Transitional Measures concerning Expansion of Scope of Alcoholic Beverages)
The amended provisions of subparagraph 1 (c) of Article 2 shall apply to alcoholic beverages manufactured before the previous Liquor Tax Act (referring to the one before it is amended by Act No. 16847) entered into force and are prescribed in the same amended provisions, as if they fall within the same amended provisions from the date on which the Liquor Tax Act (Act No. 16847) enters into force. Article 5 (Transitional Measures concerning Security for Tax Payment)
The provisions of the previous Liquor Tax Act (referring to the one before it is amended by Act No. 6055) shall apply to a person who provided a security for tax payment pursuant to the previous provisions before they are amended by that Act. Article 6 (Transitional Measures concerning Scope of Application of Previous Addenda)
The previous Addenda provided for in the amended provisions of the previous Liquor Tax Act shall continue to apply even after this Act enters into force to the extent that they do not violate the provisions of this Act, except where the effect thereof has already been lost before this Act enters into force. Article 7 (Relationship to Other Statutes or Regulations)
A citation of any provision of the previous Liquor Tax Act in any other statute or regulation in force as at the time this Act enters into force shall be deemed a citation of the corresponding provisions of this Act in lieu of the previous provisions, if this Act includes such corresponding provisions.
ADDENDUM <Act No. 18593, Dec. 21, 2021>
This Act shall enter into force on January. 1, 2022.
ADDENDA <Act No. 19201, Dec. 31, 2022>
Article 1 (Enforcement Date)
This Act shall enter into force on Apr. 1, 2023.
Article 2 (Transitional Measures concerning Tax Rates for Makkoli and Beer)
Notwithstanding the amended provisions of Article 8 (1) 2 (a) and (c) and paragraph (2) of that Article , the previous provisions shall apply to tax rates for makkoli and beer which have been released from a manufactory or the import of which has been declared before this Act enters into force. Article 3 Omitted.
ADDENDA <Act No. 19588, Aug. 8, 2023>
Article 1 (Enforcement Date)
This Act shall enter into force on May 17, 2024.
Articles 2 through 8 Omitted.