CHAPTER I GENERAL PROVISIONS
The purpose of this Decree is to prescribe matters mandated by the Liquor License Act and matters necessary for the enforcement thereof.
CHAPTER 2 MANUFACTURE AND SALES OF LIQUOR
| Article 2 (License for Liquor Production) |
| (1) | A person who intends to obtain a liquor manufacturing license pursuant to Article 3(1) of the Liquor License Act (hereinafter referred to as the "Act") shall submit an application stating the following information, attached with documents prescribed by Decree of the Ministry of Economy and Finance, to the head of the competent tax office having jurisdiction over the liquor manufacturing plant: <Amended on Dec. 30, 2025> |
| 1. | Personal data of the applicant; |
| 2. | Location of liquor manufacturing plant; |
| 3. | Types and specifications of liquor to be manufactured; |
| 5. | Expected manufacturing quantity for each brewing year; |
| 6. | In cases where liquor is intended to be produced for use in testing or tasting events, or for use in festivals or contests prescribed by Decree of the Ministry of Economy and Finance, the reasons, manufacturing period, and expected manufacturing quantity. |
| (2) | The head of the competent tax office who has received an application for a liquor manufacturing license pursuant to paragraph (1) may grant a license on the condition that the factory is equipped with manufacturing facility in accordance with Article 3(1) and Appendix 1. |
| (3) | A person licensed pursuant to paragraph (2) shall commence construction of the manufacturing facility within 1 year (6 months if licensed for a small-scale liquor manufacturer pursuant to subparagraph 4 of Appendix 1 (hereinafter referred to as "small-scale liquor manufacturer")) and complete the construction within 3 years (1 year in the case of a licensed small-scale liquor manufacturer) from the date of receipt of the license; provided, the head of the competent tax office may extend the period for up to 1 year (6 months in the case of a licensed small-scale liquor manufacturer) if he or she recognizes there are unavoidable reasons. |
| (4) | A person who is licensed pursuant to paragraph (2) shall report it to the head of the competent tax office without delay upon commencement and completion of the construction of manufacturing facilities. |
| (5) | If a person who is licensed pursuant to paragraph (2) does not commence or complete the construction of a manufacturing facility within the period pursuant to paragraph (3), the license shall lose its effect. |
| (6) | The head of the competent tax office may grant a license to a person who intends to manufacture liquor for testing or tasting events, or for using it in festivals or contests prescribed by Decree of the Ministry of Economy and Finance, even if the person does not have manufacturing facilities in accordance with Article 3(1) and Appendix 1. <Amended on Dec. 30, 2025> |
| (7) | When granting a license pursuant to paragraph (6), the head of the competent tax office shall designate the manufacturing period and quantity, and may extend the manufacturing period within the scope determined by the Commissioner of the National Tax Service upon application from the licensee. |
| Article 3 (Standards for Liquor Manufacturing Facilities) |
| (1) | The facility standards for liquor manufacturing plant under Article 3(1) of the Act shall be as listed in Appendix 1. |
| (2) | If a person licensed to manufacture at least two types of liquor at one liquor manufacturing plant or a person licensed to manufacture different types of liquor at a liquor manufacturing plant located in an adjacent location is equipped with specialized facilities for cleaning liquor manufacturing facilities at the liquor manufacturing plant, the person may jointly use one manufacturing facility instead of installing separate manufacturing facilities by type of liquor. |
| (3) | If the facilities of a manufacturing plant licensed to manufacture liquor pursuant to Article 3(1) of the Act fall short of the facility standards pursuant to paragraph (1), the head of the competent tax office may order the supplementation of the relevant facilities, specifying supplementary matters and a period pursuant to Article 3(6) of the Act. |
| Article 4 (Permission for Bottling Factory) |
| (1) | If a person who is licensed for manufacturing liquor pursuant to Article 3(1) of the Act (hereinafter referred to as "liquor manufacturer") seeks permission to establish a bottling factory pursuant to paragraph (3) of the same Article, shall submit an application form stating the details specified in Article 2(1)1 through 5, along with the documents prescribed by Decree of the Ministry of Economy and Finance, to the head of the competent tax office. <Amended on Dec. 30, 2025> |
| (2) | The provisions of Article 2(2) through (5) shall apply mutatis mutandis to the permission to establish a bottling factory pursuant to Article 3(3) of the Act. |
| Article 5 (Joint license) |
| (1) | A person who can obtain a joint license under Article 3(4) of the Act shall be limited to the manufacturers of Takju or Yakju. |
| (2) | If the head of the competent tax office intends to revoke a joint license under Article 3(5) of the Act, he or she shall notify the joint licensee 60 days before the scheduled date of revocation. |
| (3) | A person who has obtained a joint license under Article 3(4) of the Act who has been notified pursuant to paragraph (2) shall, if he or she intends to obtain the former liquor manufacturing license pursuant to paragraph (5) of the same Article, file an application with the head of the competent tax office within 30 days from the date of receiving the notice. |
| Article 6 (Report on Consignment Manufacture of Liquor) |
| (1) | If a liquor manufacturing consignor consigns the manufacture of liquor pursuant to Article 3(8) of the Act, it shall submit a report stating the following matters, attached with the documents prescribed by Decree of the Ministry of Economy and Finance to the head of the competent tax office by the 25th of the month following the quarter in which the contract manufacturing of liquor commences: <Amended on Dec. 30, 2025> |
| 1. | Personal information of the liquor manufacturing consignor; |
| 2. | Personal information of the liquor manufacturing contractor; |
| 3. | Location of the liquor manufacturing plant for contract manufacturing; |
| 4. | Types and specifications of liquor to be contract manufactured; |
| 6. | Period of contract manufacturing and the quantity of liquor manufactured on consignment; |
| (2) | If any of the following matters related to the contract manufacturing of liquor have changed after submitting the report, etc. pursuant to paragraph (1), the liquor manufacturing consignor shall submit a report on the modifications stating the relevant details, attached with the documents prescribed by Decree of the Ministry of Economy and Finance, to the head of the competent tax office by the 25th of the month following the quarter in which the date of change falls: <Amended on Dec. 30, 2025> |
| 1. | Liquor manufacturing contractor; |
| 2. | liquor manufacturing plant in which liquor is manufactured on consignment; |
| 3. | Types of liquor to be manufactured under contract; |
| 4. | Consignment manufacturing period and quantity of liquor manufactured on consignment; |
| 5. | Other matters related to the contract manufacturing of liquor, as prescribed by Decree of the Ministry of Economy and Finance. |
| Article 7 (License for Manufacturing Sulmit or Suldeot) |
| (1) | A person who intends to obtain a license to manufacture Sulmit or Suldeot pursuant to Article 4 of the Act shall submit an application stating the following matters for each type to be manufactured, along with the documents prescribed by Decree of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the manufacturing plant: <Amended on Dec. 30, 2025> |
| 1. | Personal data of the applicant; |
| 2. | Location of manufacturing plant; |
| 4. | Purpose of manufacturing. |
| (2) | The facility standards for the manufacturing plants of Sulmit or Suldeot in accordance with Article 4 of the Act are as shown in Appendix 2. |
| (3) | Except as otherwise provided for in paragraphs (1) and (2), the provisions of Article 2(2) through (5) (excluding the part concerning small-scale manufacturers of liquor in paragraph (3)) shall apply mutatis mutandis to a license to manufacture Sulmit or Suldeot. In such cases, "Appendix 1" shall be construed as "Appendix 2". |
| Article 8 (Liquor Sales License) |
| (1) | A person who intends obtain a liquor sales license pursuant to Article 5(1) of the Act shall satisfy the requirements in Appendix 3. |
| (2) | The types of liquor sales business under Article 5(1) of the Act are as follows: <Amended on Feb. 15, 2022; Feb. 28, 2023> |
| 1. | General liquor wholesale business: Business of purchase and wholesale of liquor (excluding ethanol) from a liquor manufacturer or a person licensed for the liquor import business under subparagraph 4 (hereinafter referred to as "liquor importer"); |
| 2. | Wholesale business of specific liquor: A business that purchases and wholesales liquor that falls under any of the following items from liquor manufacturers (including cases of the purchase and wholesale of liquor specified in item b from a licensee under this subparagraph): |
| a. | Takju, Yakju and Cheongju among fermented liquor; |
| c. | Beer produced by a small-scale liquor manufacturer; |
| d. | Beer manufactured by small and medium-sized enterprises that calculate the quantity of liquor in accordance with subparagraph 2 of Article 4 of the Enforcement Decree of the Liquor Tax Act; |
| e. | Other liquor in which ingredients other than the additives specified in subparagraph 2a1) of Appendix 1 of the Enforcement Decree of the Liquor Tax Act are added during the fermentation and preparation process of liquor in accordance with subparagraph 2a of the Appendix of the Liquor Tax Act; |
| 3. | Ethanol wholesale business: Business of purchase and wholesale of ethanol from liquor manufacturers or liquor importers; |
| 4. | Export or import business of liquor: Business of exporting or importing liquor; |
| 5. | Liquor brokerage: Business of brokering the import and export of liquor or brokering the trade of liquor within the country; |
| 6. | Liquor retail business: Business of purchasing liquor (excluding ethanol) from liquor manufacturers, liquor importers, persons licensed as general liquor wholesalers under subparagraph 1, persons licensed as specific liquor wholesalers under subparagraph 2, or persons licensed as liquor brokers under subparagraph 5 and selling it to liquor consumers; |
| 7. | Ethanol retail business: Business of purchasing ethanol from liquor manufacturers, liquor importers, or persons licensed for ethanol wholesale business under subparagraph 3 (hereinafter referred to as "ethanol wholesaler") and selling ethanol to persons who have received certification as actual consumers pursuant to the proviso of Article 28(1)1 or approval to purchase ethanol (including business of manufacturing and selling ethanol for reagent use). |
| (3) | Any person who wishes to obtain a liquor sales business license pursuant to Article 5(1) of the Act shall submit an application stating the following information for each type of liquor sales business under paragraph (2), along with the documents prescribed by Decree of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the outlet: <Amended on Dec. 30, 2025> |
| 1. | Personal data of the applicant; |
| 2. | Location of the sales outlet; |
| 3. | Warehouse area (limited to cases of importing liquor among the case of subparagraphs 1 and 2 of Appendix 3 and subparagraph 4 of that Table); |
| (4) | Any person who wishes to sell liquor without having a liquor outlet shall submit an application under paragraph (3) stating the reason therefor, along with the documents prescribed by Decree of the Ministry of Economy and Finance, to the head of the competent tax office having jurisdiction over his or her address or place of residence. In this case, the matters referred to in paragraph (3)2 need not be described. <Amended on Dec. 30, 2025> |
| (5) | If the facilities of an outlet licensed for the liquor sales business pursuant to Article 5(1) of the Act fall short of the standards provided in paragraph (1), the head of the competent tax office may determine supplementary matters and the period for supplementation pursuant to Article 5(3) of the Act, and order the supplementation of relevant facilities. |
| Article 9 (Legal Fiction of Liquor Sales Business License) |
| (1) | Any person who intends to report on the sale of liquor pursuant to Article 5(2) of the Act shall submit a report containing the following information to the head of the tax office having jurisdiction over the outlet within 30 days from the date of receipt of business permit or commencement of business. In this case, a person who has received a business permit or has reported a business under the Food Sanitation Act shall attach a copy of the business license or business registration certificate: |
| 1. | Personal data of the reporting person; |
| 2. | Location of the sales outlet; |
| 3. | The date on which business license is granted or the business commencement date; |
| (2) | When the head of the competent tax office receives a report under paragraph (1), he or she shall issue a certificate of report on liquor sales business to the reporter. |
| (3) | If a person who wishes to report pursuant to Article 5(2) of the Act writes down the fact of sales of liquor in a business registration application pursuant to Article 11 of the Enforcement Decree of the Value-Added Tax Act and submits it to the head of the competent tax office, the person shall be deemed to have filed a report pursuant to paragraph (1), and if a business registration certificate is issued in accordance with the business registration application, a certificate of report on liquor sales business pursuant to paragraph (2) shall be deemed issued. |
| (4) | If the business place of a person who intends to report pursuant to Article 5(2) of the Act is a subsidiary workplace of a business place subject to business unit taxation pursuant to Article 11(2) of the Enforcement Decree of the Value-Added Tax Act, a report under paragraph (1) shall be deemed filed at the time of reporting the fact of registration of a business place subject to business unit taxation to the head of the tax office having jurisdiction over the subsidiary workplace. |
| (5) | "Person prescribed by Presidential Decree" in Article 5(2)2 of the Act means any of the following persons: |
| 1. | A person who does not purchase liquor directly from a liquor manufacturer and falls under any of the following items; provided, in the case of purchasing liquor pursuant to each item of Article 8(2)2 and liquor under the proviso of Article 8(1)4a of the Liquor Tax Act, the person may purchase liquor directly from the liquor manufacturer: |
| a. | A person who retails liquor in a department store, supermarket, convenience store, or any other similar stores; |
| b. | A casino operator who provides liquor free of charge at a casino business establishment licensed pursuant to Article 5(1) of the Tourism Promotion Act or Article 11 of the Special Act on the Assistance to the Development of Abandoned Mine Areas; |
| c. | An air carrier or vessel business operator who provides liquor free of charge on aircraft or ships traveling to and from a foreign country; |
| 2. | General restaurant operators who have reported their business in accordance with Article 37(4) of the Food Sanitation Act. |
| Article 9-2 (Scope of Executive Officers) |
In subparagraph 3 of Article 7 of the Act, "executive officers prescribed by Presidential Decree" means executive officers specified in each subparagraph of Article 40(1) of the Enforcement Decree of the Corporate Tax Act.
[This Article Added on May 28, 2024]
| Article 10 (Report on Transfer or Application for Permission for Transfer) |
| (1) | A liquor manufacturer, a person licensed to manufacture Sulmit or Suldeot pursuant to Article 4 of the Act (hereinafter referred to as "manufacturer of Sulmit, etc."), or a person licensed for the liquor sales business pursuant to Article 5(1) of the Act (hereinafter referred to as "liquor dealer") who intends to relocate its manufacturing plant or outlet shall, pursuant to the main clause of Article 8(1) of the Act, submit an application form stating the details specified in the following subparagraphs, attached with documents prescribed by Decree of the Ministry of Economy and Finance, to head of the competent tax office having jurisdiction over the place of relocation, at least 15 days prior to the scheduled date of relocation: <Amended on Feb. 15, 2022; Dec. 30, 2025> |
| 1. | Liquor manufacturers: Matters stipulated in Article 2(1)1 through 5; |
| 2. | The manufacturers of Sulmit, etc.: Matters stipulated in each subparagraph of Article 7(1); |
| 3. | Liquor dealers: Matters specified in each subparagraph of Article 8(3). |
| (2) | Deleted. <Feb. 15, 2022> |
| (3) | "A person who has received a liquor sales business license prescribed by Presidential Decree" in the proviso of Article 8(1) of the Act means a person who has received a license for the general liquor wholesale business under Article 8(2)1. <Amended on Feb. 15, 2022> |
| (4) | If a person referred to in paragraph (3) intends to relocate an outlet to a place or an area specified in subparagraph 11 or 13 of Article 7 of the Act, the person shall, pursuant to the proviso of Article 8(1) of the Act, submit an application form stating the reasons for relocation and matters specified in paragraph (1)3, attached with documents prescribed by Decree of the Ministry of Economy and Finance, to the head of the competent tax office having jurisdiction over the relocation site at least 15 days before the scheduled date of relocation. <Amended on Feb. 15, 2022; Dec. 30, 2025> |
| (5) | If a person deemed to have been licensed for a liquor sales business pursuant to Article 5(2) of the Act submits a report on the correction of business registration regarding the relocation of business place to the head of the tax office pursuant to Article 14(1)4 of the Enforcement Decree of the Value-Added Tax Act, a report under paragraph (1) shall be deemed to have been filed, and if a business registration certificate is reissued by correcting the statement of the business registration certificate pursuant to paragraph (3) of that Article, the report pursuant to paragraph (1) shall be deemed to have been accepted. <Amended Feb. 15, 2022> |
| Article 11 (Reporting of Inheritance of Manufacturing or Sales Business of Liquor) |
A person who inherits a business that manufactures liquor, Sulmit, or Suldeot, or a liquor sales business, shall report it to the head of the competent tax office within 3 months from the date of commencement of inheritance in accordance with Article 10(1) of the Act.
| Article 11-2 (Continued Acts upon Restrictions or Renunciation of Inheritance of Licenses) |
If a person who has inherited the business of manufacturing liquor, Sulmit, or Suldeot, or the liquor sales business pursuant to Article 10 of the Act cannot receive the license or renunciate the inheritance because he or she falls under subparagraphs 1, 2, and 5 through 10 of Article 7 of the Act, the head of the competent tax office may allow the manufacture, shipping-out, sale, or other necessary activities, within the specified period of up to 3 months upon application by the inheritor.
[This Article Added on Feb. 15, 2022]
| Article 12 (Continued Acts upon Suspension of Manufacture or Outbound Shipment of Liquor) |
| (1) | If the head of the competent tax office suspends the manufacture of liquor, Sulmit, or Suldeot pursuant to Article 11 or 14 of the Act, and there are semi-finished products, the head of the competent tax office may allow manufacture, shipping-out, or other necessary activities to be continued for a specified period of up to 1 month, upon application by the licensee of the manufacture (in the case of consignment of liquor manufacturing, or where liquor is manufactured under contract under Article 3(8) of the Act, it shall include the other party that has entered into a liquor contract manufacturing agreement with a licensee (hereinafter referred to as "the other party to the liquor contract manufacturing agreement"). |
| (2) | If the head of the competent tax office suspends the manufacture of liquor, Sulmit, or Suldeot pursuant to Article 11 or 14 of the Act, and there are semi-finished products, the head of the competent tax office may allow manufacture, shipping-out, or other necessary activities to be continued for a specified period of up to 1 month, upon application by the licensee of the manufacture (in the case of consignment of liquor manufacturing, or where liquor is manufactured under contract under Article 3(8) of the Act, it shall include the other party that has entered into a liquor contract manufacturing agreement with a licensee (hereinafter referred to as "the other party to the liquor contract manufacturing agreement"). |
| (3) | If the head of the competent tax office revokes the manufacturing license of liquor, Sulmit, or Suldeot pursuant to Article 13 or 14 of the Act and there are semi-finished products, the head of the competent tax office may allow the manufacture, shipping-out, or other necessary activities for a specified period of up to 3 months, upon application by a person licensed for the manufacture. |
| Article 12-2 (Grounds for Exemption from Revocation of Liquor Sales License) |
In the proviso of Article 14-2(1)8 of the Act, "cases of simple processing or manipulation prescribed by Presidential Decree, such as dividing and selling liquor in empty containers such as drinking glasses," means processing or manipulation that falls under any of the following subparagraphs:
| 1. | Where liquor is divided and sold in empty containers such as drinking glasses; |
| 2. | Where liquor is sold after cooling or heating them; |
| 3. | Where liquor is sold by mixing ingredients for drinking with relevant liquor, such as carbonated beverages, fruits, or other liquor, on the spot; |
| 4. | Where liquor (including liquor processed or manipulated pursuant to subparagraph 2, but excluding liquor processed or manipulated pursuant to subparagraph 3) are sold by shipping them out of the relevant business place after putting them in empty containers without a trademark; |
[This Article Added on May 28, 2024]
| Article 13 (Continued Acts upon Revocation of Liquor Sales License) |
If the head of the competent tax office revokes the liquor sales license pursuant to Article 14-2(1) of the Act, in which case there is inventory, the head of the competent tax office may allow sales or other necessary activities to be continued for a period of up to 1 month, upon application by the liquor dealer. <Amended on May 28, 2024>
| Article 14 (Application for Revocation of Liquor Manufacturing License) |
| (1) | If a liquor manufacturer intends to stop manufacturing, he or she shall submit an application for the revocation of license to the head of the competent tax office 15 days prior to the scheduled date of business closure pursuant to Article 15(1) of the Act. |
| (2) | If a manufacturer of Sulmit, etc. or a liquor dealer ceases the manufacture or sales, the person shall submit a report stating the reasons therefor to the head of the competent tax office within 15 days from the date of closure in accordance with Article 15(2) of the Act. |
| (3) | If a liquor manufacturer, the manufacturer of Sulmit, etc. or a liquor dealer intends to suspend the manufacture or sales for at least 3 months, he or she shall submit a report stating the reasons therefor pursuant to Article 15(3) of the Act to the head of the competent tax office by the day preceding the scheduled closure date. |
| Article 15 (Notice of Suspension of Manufacture and Outbound Shipment and Revocation of License) |
| (1) | In cases where the head of the competent tax office suspends the manufacture and outbound shipment of liquor pursuant to Article 11 or 13 of the Act, or revokes the liquor manufacturing license, if the relevant liquor manufacturer entrusts the manufacture of liquor pursuant to Article 3(8) of the Act, or if the manufacturer manufactures liquor under contract, the head of the competent tax office shall notify the other party to the liquor consignment manufacturing contract of the suspension or the revocation of license. |
| (2) | In cases where a liquor manufacturer applies for the revocation of license or reports the cessation of manufacturing pursuant to Article 15(1) or (3) of the Act, if the relevant liquor manufacturer entrusts the manufacture of liquor pursuant to Article 3(8) of the Act or manufactures liquor under contract pursuant to Article 3(8) of the Act, the head of the competent tax office shall notify the other party to the liquor contract manufacturing agreement of the fact of application for the revocation of license or the suspension of manufacture. |
| (3) | If the party to the liquor contract manufacturing agreement who has received a notice pursuant to paragraphs (1) and (2) is the liquor manufacturing contractor, the manufacturing or outbound shipment of the liquor manufactured under contract shall be suspended from the date designated by the head of the competent tax office. |
| Article 16 (Facility Standards for Direct Outlet) |
| (1) | The facility standards for direct outlets under Article 16(2) of the Act are as follows: |
| 1. | Land of 200 square meters or more; |
| 2. | Warehouse 100 square meters or more; |
| (2) | Notwithstanding paragraph (1), the liquor manufacturers who manufacture Takju, Yakju, or traditional liquor, and the small-scale liquor manufacturers who manufacture Cheongju or beer may establish direct outlets even if they have lands or warehouses that fall short of the standard areas specified in each subparagraph of paragraph (1). |
CHAPTER 3 PRESERVATION OF LIQUOR TAX
| Article 17 (Scope of Liquor Tax Preservation Order) |
If the Commissioner of the National Tax Service intends to issue a liquor tax preservation order pursuant to Article 17(1) of the Act, he or she shall consult with the Minister of Economy and Finance and comply with the provisions of Articles 18, 18-2, and 19 through 22. <Amended on Feb. 15, 2022; Dec. 30, 2025>
| Article 18 (Matters regarding Labeling of Liquor, such as Classification of Use) |
| (1) | Liquor manufacturers or importers shall classify the purpose of liquor as for home use and duty-free use, etc., and indicate the use, capacity, manufacturing location, alcohol content, etc. of liquor on the containers. |
| (2) | The Commissioner of the National Tax Service shall determine and publicly notify necessary details regarding the classification of use of liquor and the indication of such classification, etc. pursuant to paragraph (1). |
[This Article Wholly Amended on Feb. 15, 2022]
| Article 18-2 (Order regarding Shipping-out and Sale of Liquor) |
The Commissioner of the National Tax Service may issue a necessary order to a liquor manufacturer or a licensed liquor dealer under Article 5(1) of the Act so that the liquor classified pursuant to Article 18(1) may be shipped out and sold separately by purpose.
[This Article Added on Feb. 15, 2022]
| Article 19 (Method of Transporting Liquor) |
| (1) | When a liquor manufacturer, liquor importer, general liquor wholesaler or liquor broker licensed for sales business under Article 8(2)1 or 5 sells liquor (excluding ethanol; hereinafter the same shall apply in this paragraph), he or she shall transport liquor after marking his or her owned vehicles or leased vehicles (including vehicles operated by transport operators entrusted with transporting liquor) as liquor transporting vehicles, as determined by the Commissioner of the National Tax Service; provided, the mark may be omitted in any of the following cases: <Amended Feb. 15, 2022> |
| 1. | In cases of transporting liquor for export in containers; |
| 2. | In case of transporting liquor by the manufacturer or importer of liquor through a freight vehicle transportation business entity or a freight vehicle transportation franchise business entity under the Trucking Transport Business Act; |
| 3. | In other cases where the Commissioner of the National Tax Service deems it necessary and publicly notify it. |
| (2) | The manufacturers and importers of liquor, the wholesaler of ethanol, and a licensed ethanol retailer under subparagraph 7 of the same paragraph (hereinafter referred to as "ethanol retailer") shall transport the ethanol for sale using a special vehicle or special container prescribed and publicly notified by the Commissioner of National Tax Service. <Added on Feb. 15, 2022; Feb. 28, 2023> |
| (3) | Except as otherwise provided for in paragraphs (1) and (2), details necessary for the transportation of liquor, such as the type of liquor transporting vehicle, place of transportation and delivery, methods of transportation, facilities and equipment of transportation, etc. shall be determined and publicly notified by the Commissioner of the National Tax Service. <Added on Feb. 15, 2022> |
| Article 20 (Orders concerning Raw Materials and Quality) |
The Commissioner of the National Tax Service may issue necessary orders to the manufacturers of liquor or Sulmit, etc. or the liquor dealers with respect to raw materials, quality, quantity, time, method, the counter party, and other matters at the time of manufacture, storage, transfer and acquisition through transfer, or transportation of liquor, Sulmit, or Suldeot.
| Article 21 (Report on Modifications in Facilities and Equipment of Manufacture and Sales) |
| (1) | If the manufacturers of liquor or Sulmit, etc. establishes, expands or improves the manufacturing facilities and equipment (including the building or land of the manufacturing plant), he or she shall report the fact to the head of the competent tax office within 20 days from the date of new establishment, expansion or improvement. <Amended on Feb. 15, 2022> |
| (2) | If an ethanol wholesaler stores ethanol, or establishes, expands, or improves the sales facilities and equipment (including the building and land of the outlet), he or she shall report it to the head of the competent tax office within 20 days from the date of storage, establishment, expansion, or improvement. <Added on Feb. 15, 2022> |
[Title Amended on Feb. 15, 2022]
| Article 22 (Order regarding Use of Equipment) |
The Commissioner of the National Tax Services may issue necessary orders regarding the use, transfer, acquisition through transfer, lease, contribution, or transportation of the facilities of manufacturing, storage, or sales of the manufacturers of liquor or Sulmit, etc. for the purpose of measuring liquor productions, manufacture and transportation of liquor, and the rational management of the manufacturing facilities.
| Article 23 (Report on Liquor Price) |
A person who intends to report the price of liquor pursuant to Article 18(1) of the Act shall submit to the Commissioner of the National Tax Service a report on the price of liquor in the form prescribed by Decree of the Ministry of Economy and Finance by the 25th of the month following the quarter in which the date of change of the liquor price falls (in the case of newly manufactured liquor, referring to the date of outbound shipment of the liquor). <Amended on Feb. 15, 2022; Dec. 30, 2025>
| Article 24 (Report on Use or Change of Liquor Trademark) |
If a liquor manufacturer (referring to the liquor manufacturing consignor in the case of contract manufacturing) and a liquor importer intends to use or change the liquor trademark pursuant to Article 18(2) of the Act, he or she shall prepare a report in the form prescribed by Decree of the Ministry of Economy and Finance and submit it to the head of the competent tax office. <Amended on Dec. 30, 2025>
[This Article Wholly Amended on Feb. 15, 2022]
| Article 25 (Approval of Disposal or Shipping-out of Sulmit) |
Pursuant to Article 19(1) of the Act, a manufacturer of Sulmit, etc. or a liquor manufacturer may dispose of Sulmit or Suldeot or ship it out of the manufacturing plant with an approval of the head of the competent tax office, in any of the following cases:
| 1. | If a manufacturer of Sulmit, etc. uses it for the purpose of manufacturing pursuant to Article 7(1)4; |
| 2. | If the manufacturing license is revoked; |
| 3. | If the manufacturing cannot continue due to corruption, deterioration, etc.; |
| 4. | In other cases where the head of the competent tax office deems it necessary. |
| Article 26 (Exemption from Approval of Disposal or Shipping-out of Sulmit) |
A liquor manufacturer may dispose of Sulmit or Suldeot or ship it out of the manufacturing plant without an approval under Article 19(1) of the Act, in any of the following cases:
| 1. | If it is used to manufacture liquor in one's own manufacturing plant; |
| 2. | If it is transferred for use in the manufacture of liquor by a person who succeeds to the manufacturing business in the same liquor store. |
| Article 27 (Restrictions on Purchase of Ethanol) |
Pursuant to Article 20 of the Act, ethanol shall not be purchased, used, retained, or shipped out of the manufacturing plant except in accordance with Article 28 or Articles 14, 16, 20, 22, and 23 of the Enforcement Decree of the Liquor Tax Act.
| Article 28 (Purchase and Shipping-out of Liquor and Ethanol as Raw Materials) |
| (1) | The purchase and shipping-out of liquor and ethanol to be used as raw materials for manufacturing liquor shall comply with following procedure: <Amended on Feb. 15, 2022> |
| 1. | Any person who intends to purchase liquor or ethanol to be used as raw materials for manufacturing liquor shall report the fact to the head of the competent tax office with jurisdiction over the place of inbound shipment before the scheduled date of purchase; provided, a person who intends to purchase ethanol (excluding ethanol for manufacturing reagent ethanol) from an ethanol retailer shall be certified as an actual consumer or approved for the purchase of ethanol by the head of the competent tax office before the scheduled date of purchase; |
| 2. | A person who has shipped out liquor or ethanol as raw materials for the manufacture of liquor shall file a report on the outbound shipment with the head of the competent tax office by the 10th day of the month following the month of outbound shipment. |
| (2) | Ethanol may not be shipped out to a person who has not obtained a license for an ethanol wholesale business under Article 8(2)3 or an ethanol retail business under subparagraph 7 of the same paragraph; provided, if the Commissioner of the National Tax Service deems it necessary to preserve liquor taxes pursuant to Article 17 of the Act, he or she may require the liquor manufacturer to ship it out directly. |
| (3) | When an ethanol wholesaler or ethanol retailer purchases ethanol or ships it out of an outlet, he or she shall report the fact to the head of the competent tax office by the following dates: <Amended on Feb. 15, 2022> |
| 1. | If a person purchases ethanol: The 10th of the month following the month when the ethanol is stocked; |
| 2. | If a person ships out ethanol from an outlet: The 10th day of the month following the month in which it was shipped out. |
| (4) | The ethanol wholesalers may sell purchased ethanol only to the ethanol manufacturers or ethanol retailers. <Added on Feb. 15, 2022> |
| Article 29 (Allocation and Reporting of Raw Materials for Manufacturing Liquor) |
| (1) | When the Commissioner of the National Tax Service specifies the type and quantity of raw materials necessary for manufacturing liquor pursuant to Article 21 of the Act, he or she may require the head of the competent tax office to allocate specified raw materials for manufacturing liquor to the liquor manufacturers. |
| (2) | When the head of the competent tax office allocates raw materials for manufacturing liquor pursuant to paragraph (1), he or she shall allocate the raw materials for manufacturing liquor within the scope of the type and quantity of raw materials for manufacturing liquor, which are determined for each competent tax office by the Commissioner of the National Tax Service taking into account the circumstances of the supply and demand of liquor, the distribution situation of the manufacturing plants, the manufacturing capacity, etc., on the basis of the expected quantity of liquor manufactured by each liquor manufacturer, the manufacturing performance of the previous year, etc. |
| (3) | If a liquor manufacturer ships in raw materials for manufacturing liquor allocated pursuant to paragraph (2) to a liquor manufacturing plant, he or she shall submit a statement of accounts, invoice, or document certifying the fact of such importation to the head of the competent tax office by the 25th day of the month following the quarter in which the liquor manufacturing ingredients were brought in, together with a written report pursuant to Article 8 of the Enforcement Decree of the Liquor Tax Act. |
| (4) | Any person who wishes to change the purpose of use of raw materials for manufacturing liquor purchased after allocation under Article 21 of the Act due to spoilage, damage, or any other unavoidable reasons shall submit a written application stating the reasons, type, quantity, and purpose of use to the head of the competent tax office for approval. |
| Article 30 (Tax Verification Label) |
| (1) | If the Commissioner of the National Tax Service deems it necessary for liquor tax preservation, he or she may, pursuant to Article 22(1) of the Act, require that a stamp verifying the payment or exemption of tax (hereinafter referred to as a "tax stamp") to be affixed to the container of liquor prescribed by Decree of the Ministry of Economy and Finance, as a label verifying tax payment under Articles 10 and 13 of the Liquor Tax Act or tax exemption under Article 20 of the same Act (hereinafter referred to as a "tax verification label"). In such case, if a liquor manufacturer uses a bottle cap verifying tax payment or exemption (hereinafter referred to as a "tax-sealed bottle cap") or a verification mark (hereinafter referred to as a "tax verification mark"), the tax stamp shall be deemed to have been affixed. <Amended on Dec. 30, 2025> |
| (2) | Notwithstanding paragraph (1), if a liquor manufacturer has installed an automatic counter that can objectively verify the shipping-out of liquor, he or she may not affix a tax stamp with an approval of the commissioner of the competent regional tax service. |
| (3) | If a liquor manufacturer intends to use a tax-sealed bottle cap or tax verification mark pursuant to the latter part of paragraph (1), he or she shall submit a usage report to the head of the competent tax office at least 1 day prior to the scheduled shipping-out date of the liquor with the tax-sealed bottle cap or tax verification mark. In case of contract manufacturing, the liquor manufacturing consignor shall submit it. <Amended on Feb. 28, 2023> |
| (4) | If a liquor manufacturer intends to use an automatic counter pursuant to paragraph (2), he or she shall submit an application for an approval of the exemption of tax stamp to the commissioner of the competent regional tax service at least 10 days prior to the scheduled date of use. In the case of contract manufacturing, the liquor manufacturing consignor shall submit it. <Amended on Feb. 28, 2023; Feb. 29, 2024> |
| (5) | If the commissioner of regional tax service who has received an application for approval pursuant to paragraph (4) determines that there is no problem in preserving liquor tax because the shipping-out of liquor can be objectively confirmed, he or she shall approve the use of an automatic counter, and notify the applicant of the acceptance or refusal of application within 7 days from the date of approval of application. <Amended on Feb. 29, 2024> |
| (6) | When a liquor manufacturer uses an automatic counter with an approval for use pursuant to paragraph (5), he or she shall inspect and record its use as prescribed by Decree of the Ministry of Economy and Finance. <Added on Feb. 15, 2022; Dec. 30, 2025> |
| (7) | If a liquor manufacturer affixes a tax stamp or uses a tax-sealed bottle cap or a tax verification mark pursuant to paragraph (1), he or she shall submit a report stating the quantity of stock, shipping-out, return, reduction and disposal of the tax stamp, tax-sealed bottle cap, or tax verification mark, together with a report pursuant to Article 8 of the Enforcement Decree of the Liquor Tax Act. In case of contract manufacturing, the liquor manufacturing consignor shall submit it. <Amended on Feb. 15, 2022; Feb. 28, 2023> |
| (8) | A liquor manufacturer shall use a bottle tax-sealed bottle cap that is manufactured by a person registered under paragraph (10). <Amended on Feb. 15, 2022; Feb. 28, 2025> |
| (9) | If a liquor manufacturer intends to change the method of tax verification label, paragraphs (3) through (5) shall apply mutatis mutandis. <Amended on Feb. 15, 2022; Feb. 28, 2025> |
| (10) | Any person who intends to manufacture a tax-sealed bottle cap shall register with the Commissioner of the National Tax Service after meeting the facility standards that are deemed necessary for the preservation of liquor tax and the health of citizens and publicly notified by the Commissioner of the National Tax Service. <Amended on Feb. 28, 2025> |
| (11) | Any of the following persons shall be prohibited from filing for registration under paragraph (10): <Added on Feb. 28, 2025> |
| 1. | A person who falls under any of subparagraphs 2, 6 through 10, and 12 of Article 7 of the Act (in cases of a corporation, including cases where there is a person who falls under subparagraph 2, 9, 10, or 12 of Article 7 of the Act from among its representative or executive officers); |
| 2. | A person in whose case 2 years have not passed since the registration was revoked under paragraph (12) (excluding cases where the registration was revoked because he or she falls under subparagraph 2 or 12 of Article 7 of the Act). |
| (12) | If a person who has been registered under paragraph (10) (hereinafter referred to as "manufacturer of tax-sealed bottle cap") falls under any of the following subparagraphs, the Commissioner of the National Tax Service may revoke the registration; provided, in cases specified in subparagraph 1, 3, or 5, the registration shall be revoked: <Added on Feb. 28, 2025> |
| 1. | If a person is registered by fraud or other unlawful means; |
| 2. | If a person fails to meet the facility standards under paragraph (10); |
| 3. | If a person falls under any subparagraph of paragraph (11); provided, the foregoing shall not apply to a corporation that falls under subparagraph 2, 9, 10, or 12 of Article 7 of the Act, of which the relevant executive officer is replaced within 6 months; |
| 4. | If a person fails to comply with an order issued by the Commissioner of the National Tax Service under Article 22(2) of the Act; |
| 5. | If a person files a report on business closure or his or her business registration is canceled under Article 8(8) or (9) of the Value-Added Tax Act. |
| (13) | The Commissioner of the National Tax Service shall regularly give public notice of the current status of registration of the manufacturers of tax-sealed bottle caps on the website of the National Tax Service at least once a year, and where a manufacturer of tax-sealed bottle caps is newly registered under paragraph (10) or the registration of a manufacturer of tax-sealed bottle caps is revoked under paragraph (12), the Commissioner of the National Tax Service shall give public notice of such fact on the website of the National Tax Service without delay. <Added on Feb. 28, 2025> |
| (14) | If a manufacturer of tax-sealed bottle caps intends to stop manufacturing or shipping-out due to operational difficulties or other unavoidable reasons, he or she shall notify the Commissioner of the National Tax Service of the fact 3 months in advance. <Added on Feb. 15, 2022; Feb. 28, 2025> |
| (15) | The Commissioner of the National Tax Service shall determine and publicly notify the standards and procedures for registration, and revocation of registration, of the manufacturers of tax-sealed bottle caps, and the model, form, labeling, quality standards of tax verification label, and other details necessary for the use and management of tax verification label. <Amended on Feb. 15, 2022; Feb. 28, 2025> |
| Article 31 (Report of Modification) |
| (1) | If there is a change in the matters under Article 2(1)1 or any of the following matters, the liquor manufacturer shall immediately report the reasons therefor and the details of modification to the head of the competent tax office in accordance with Article 24 of the Act: |
| 1. | The circumstances of the site and the structure of the building of the manufacturing plant; |
| 2. | Machines, instruments and containers used for manufacturing, storage or sales. |
| (2) | If there are any modifications of matters specified in Article 7(1)1 and 4, Article 8(3)1, or each subparagraph of paragraph (1), the manufacturers of Sulmit, etc. or liquor dealers shall immediately notify the reasons therefor and modifications to the head of the competent tax office in accordance with Article 24 of the Act. |
| Article 32 (Manufacturer's Bookkeeping Obligations) |
| (1) | A manufacturer of liquor or Sulmit, etc. shall record the following matters in the ledger in accordance with Article 25 of the Act: |
| 1. | Quantity and date of acquisition by type of raw materials obtained, and personal information of the person delivering the raw materials; |
| 2. | Quantity, price, date of acquisition by type of Sulmit or Suldeot obtained, and the personal information of the deliverer; |
| 3. | Quantity and date of use by type of raw materials used; |
| 4. | Quantity and date of use for each type of liquor, Sulmit, or Suldeot used; |
| 5. | Quantity and production date of each type of manufactured liquor, Sulmit, or Suldeot; |
| 6. | Quantity and production date by type of by-products produced during the production of liquor, Sulmit, or Suldeot; |
| 7. | Quantity, price, date of shipping-out, and personal information of the recipient by type of liquor, Sulmit, or Suldeot, or by-products referred to in subparagraph 6; |
| 8. | Other matters designated by the head of the competent tax office regarding manufacturing, storage or sales. |
| (2) | Notwithstanding paragraph (1), in the case of retail by a liquor manufacturer or a manufacturer of Sulmit, etc., the personal information of the recipient under paragraph (1)7 need not be recorded in the ledger; provided, if the head of the competent tax office deems it necessary for crackdown and orders the record, it must be recorded. |
| Article 33 (Liquor Dealer's Bookkeeping Obligations) |
| (1) | Liquor dealers shall record the following matters in their ledgers in accordance with Article 25 of the Act: |
| 1. | Quantity, price, date of acquisition by type of liquor obtained, and personal information of the deliverer; |
| 2. | Quantity, price, date of sale, and personal information of the purchaser by type of liquor sold; |
| 3. | Quantity, price, date of transaction of the liquor brokered for trade, and the personal information of the party to the trade; |
| 4. | Other matters determined and publicly notified by the Commissioner of the National Tax Service regarding the storage or sale. |
| (2) | If a liquor dealer falls under any of the following subparagraphs, he or she shall be deemed to have fulfilled the obligation to record the matters under paragraph (1)2: |
| 1. | If he or she installs a cash register and issues an invoice, and keeps the relevant audit tape in accordance with Article 36(4) of the Value-Added Tax Act; |
| 2. | If he or she signs up as a credit card merchant under the Specialized Credit Financial Business Act, issues a credit card sales slip (including debit card receipts; hereinafter the same shall apply in this subparagraph), and keeps the credit card sales slips. |
| (3) | In the case of retail by a liquor dealer, there is no need to record the personal information of the purchaser under paragraph (1)2; provided, if the head of the competent tax office deems it necessary for crackdown and orders the record, it must be recorded. |
CHAPTER 4 VERIFICATION, INSPECTION AND APPROVAL OF LIQUOR
| Article 34 (Verification of Liquor) |
| (1) | The head of the competent tax office shall inspect the quantity and alcohol content of liquor manufactured by a liquor manufacturer (referring to the quantity and alcohol content of the final product in the case of liquor specified in Article 2(2) of the Enforcement Decree of the Liquor Tax Act) pursuant to Article 27 of the Act; provided, if necessary to preserve liquor taxes, the quantity or alcohol content of liquor being fermented, distilled, or manufactured may be verified. |
| (2) | If it is difficult to verify the quantity or alcohol content at the time of completion due to the liquor manufacturer's violation of the statutes or regulations or any other reasons, the quantity or alcohol content shall be verified based on the remaining liquor or evidential items. |
| (3) | Except as otherwise provided for in paragraphs (1) and (2), matters necessary for the verification of the quantity of liquor and alcohol content shall be determined by the Commissioner of the National Tax Service. |
| Article 35 (Verification of Devices) |
| (1) | In accordance with Article 28 of the Act, a liquor manufacturer, or a liquor of Sulmit, etc. or a liquor dealer shall receive the verification from the head of the competent tax office regarding the machines, instruments, and containers used for manufacturing, storage, or sales before using the relevant machines, etc. |
| (2) | If the head of the competent tax office has conducted the verification under paragraph (1), the number, capacity and other necessary information may be indicated on machines, instruments and containers. |
| (3) | The Commissioner of the National Tax Service shall determine the specific methods of verification of machines, instruments, and containers under paragraph (1). |
| Article 36 (Inspection and Approval of Liquor) |
| (1) | If liquor or Sulmit, or Suldeot is lost at the manufacturing plant, the liquor manufacturer or the manufacturer of Sulmit, etc. shall immediately report the cause to the head of the competent tax office and undergo an inspection pursuant to Article 29 of the Act. |
| (2) | If a liquor manufacturer intends to re-distill the distilled liquor, the alcohol content and quantity of the liquor shall be inspected by the head of the competent tax office pursuant to Article 29 of the Act. |
| (3) | Except as otherwise provided for in paragraphs (1) and (2), a liquor manufacturer or manufacturer of Sulmit, etc. or a liquor dealer shall be subject to an inspection conducted by the head of the competent tax office for compliance with the conditions set by the head of the competent tax office pursuant to Article 6(1) of the Act with respect to the manufacture, storage, or sale of liquor. |
| (4) | If a liquor manufacturer or liquor dealer intends to install a liquor storage place for storing liquor (referring to a storage place under Article 18(1)2 of the Liquor Tax Act), he or she shall obtain an approval from the head of the competent tax office pursuant to Article 29 of the Act. <Amended on Feb. 28, 2023> |
| Article 37 (Approval of Manufacturing Methods) |
| (1) | If a liquor manufacturer or a manufacturer of Sulmit, etc. intends to change or add a manufacturing method, he or she shall apply for approval to the head of the competent tax office at least 15 days prior to the scheduled date of modification or addition, in accordance with Article 29 of the Act. |
| (2) | If the head of the competent tax office that received an application under paragraph (1) fails to notify the applicant of whether an approval is granted within 15 days from the date of receiving the application, it shall be deemed that the method applied by the manufacturer is approved. |
| (3) | Notwithstanding paragraph (1), if a person intends to modify or add matters prescribed and publicly notified by the Commissioner of the National Tax Service in accordance with Articles 5 and 6 of the Liquor Tax Act and the Appendix to the same Act, with respect to the alcohol content allowed for each type of liquor, the proportion of added ingredients, and the amount of liquor ingredients used, within the scope prescribed in Appendix 1 through 3 of the Enforcement Decree of the same Act, the person shall report the modifications or additions to the head of the competent tax office by the deadline for application for approval under paragraph (1). |
| (4) | If the liquor in the manufacturing place are hardly drinkable due to spoilage or other reasons, the liquor manufacturer may prevent the beverage from being consumed as liquor, or may use it as raw materials, with an approval of the head of the competent tax office pursuant to Article 29 of the Act. |
CHAPTER V SUPPLEMENTARY PROVISIONS
| Article 38 (Questions and Inspections by Tax Officials) |
When a tax official makes an inquiry or an inspection pursuant to Article 32 of the Act, he or she shall present a certificate indicating his or her authority to relevant persons.
| Article 39 (Management of sensitive information and personally identifiable information) |
The Commissioner of the National Tax Service, the head of a tax office, or the head of a customs office may process information corresponding to criminal history records under subparagraph 2 of Article 18 of the Enforcement Decree of the Personal Information Protection Act and data containing resident registration numbers or passport numbers under subparagraph 1 or 2 of Article 19 of that Decree, if it is inevitable to perform the following affairs: <Amended on Feb. 28, 2025>
| 1. | Affairs related to liquor manufacturing license under Article 3 of the Act; |
| 2. | Affairs related to the manufacturing license of Sulmit or Suldeot under Article 4 of the Act; |
| 3. | Affairs related to liquor sales license under Article 5 of the Act; |
| 4. | Affairs related to the registration of manufacturers of tax-sealed bottle caps and the revocation of registration thereof under Article 30(10) and (12). |
[Title Amended on Feb. 28, 2025]
| Article 40 (Establishment of Liquor Business Associations) |
| (1) | Any person who wishes to establish a liquor business association pursuant to Article 37(1) of the Act shall submit the following documents to the Commissioner of the National Tax Service: |
| 1. | Minutes of the Inaugural General Meeting; |
| 2. | The articles of incorporation; |
| 3. | Membership registration form; |
| 5. | List of executive officers; |
| (2) | The Commissioner of the National Tax Service shall determine matters necessary for the establishment and operation of the association, such as the organizational unit of the liquor business association. |
| Article 41 (Prohibition of Providing Money or Valuables to Establish Liquor Trade Order) |
| (1) | In the parts other than each subparagraph of Article 37-2 of the Act, "a person who has received a liquor sales business license prescribed by Presidential Decree" means a person licensed for a liquor sales business pursuant to Article 5(1) of the Act (including a person deemed licensed for a liquor sales business pursuant to paragraph (2) of the same Article); provided, in the case of applying subparagraph 1 of Article 37-2 of the Act, it refers to liquor importers and persons who have received liquor retail business license pursuant to Article 8(2)6 (hereinafter referred to as "liquor retailer"). <Amended on Feb. 29, 2024> |
| (2) | In the parts, with the exception of the subparagraphs, of Article 37-2 of the Act, "acts prescribed by Presidential Decree" means the following acts: <Amended on Feb. 29, 2024> |
| 1. | Offering or receiving money or valuables (excluding loans) or liquor, regardless of their name or form, such as incentives, discounts, credit sales, or fee reductions, in order to promote or induce undocumented or unfair transactions in relation to the transaction of liquor; |
| 2. | Providing tasting drinks or liquor vouchers free of charge without prior approval from the head of the competent tax office; |
| 3. | Offering or receiving liquor or vouchers for liquor as a prize; |
| (3) | In accordance with subparagraph 1 of Article 37-2 of the Act, the small-scale prizes, etc. that may be provided by liquor manufacturers, liquor importers, or liquor retailers shall be the sales amount (excluding value-added tax, liquor tax, and education tax) of the previous year by type of liquor, multiplied by the ratio within 3 percent as determined and publicly notified by the Commissioner of the National Tax Service for each type of liquor; provided, if there is no sales amount of the previous year by type of liquor, or if the business period of the previous year is less than 12 months, the amount according to the following categories shall be regarded as the sales amount of the previous year: <Amended on Feb 28. 2023> |
| 1. | If there are no sales in the previous year: The amount calculated by converting the sales of the quarter in which sales first occurred to one year; |
| 2. | If the business period of the previous year is less than 12 months (excluding cases where there are no sales in the previous year): The amount calculated by adding up the sales from the first day of sales to the end of the previous year converted to 12 months. In this case, if there is a fraction less than 1 month, it is considered 1 month. |
| (4) | Details necessary for offering small-scale prizes, etc., such as the standards for calculating the value of small-scale prizes, etc. pursuant to paragraph (3) and standards for the value that can be provided at one time, shall be determined and publicly notified by the Commissioner of the National Tax Service. |
| (5) | In subparagraph 2 of Article 37-2 of the Act, "goods prescribed by Presidential Decree, such as refrigerated display cases for storing liquor," refers to the following goods: |
| 1. | Refrigerated display case; |
| 3. | Other goods determined and publicly notified by the Commissioner of the National Tax Service as essential for the sale of liquor. |
[This Article Added on Feb. 15, 2022]
| Article 42 (Establishment and Operation of Liquor Distribution Information System) |
| (1) | The Commissioner of the National Tax Service may establish and operate a liquor distribution information system for transparent management of liquor distribution. |
| (2) | Information that can be managed through the liquor distribution information system is as follows: |
| 1. | Information on the distribution process of liquor using electronic tags (RFID tags); |
| 2. | Information that helps liquor consumers to ascertain the authenticity of liquor; |
| 3. | Other information necessary for transparent management of liquor distribution. |
| (3) | Except as otherwise provided for in paragraphs (1) and (2), detailed matters necessary for the operation of the liquor distribution information system shall be determined and publicly notified by the Commissioner of the National Tax Service. |
[This Article Added on Feb. 15, 2022]
CHAPTER VI PENALTY PROVISIONS
| Article 43 (Standards for Imposing Administrative Fines) |
The standards for imposition of administrative fines under Article 38(1) of the Act are as shown in Appendix 4.
[This Article Added on Feb. 15, 2022]
ADDENDA <Presidential Decree No. 31450, Feb. 17, 2021>
Article 1 (Enforcement date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Transitional Measures concerning Application for Approval of Change of Manufacturing Method)
If an application for approval under the former of paragraph of Article 65(1) of the former Enforcement Decree of the Liquor Tax Act (referring to the Decree before amended by Presidential Decree No. 31449) before the enforcement of this Decree (but only if the deadline for such approval falls after the enactment of this Decree) relates to a minor change or addition under Article 37(3), the application for approval shall be deemed to be a report under Article 37(3).
Article 3 (Transitional Measures regarding Facility Standards for Beer Breweries)
| (1) | A person who applied for a liquor manufacturing license for beer before March 5, 2014, who applied for a facility with a capacity of 75 kiloliters or more pursuant to subparagraph 41)b of Appendix 3 of the former Enforcement Decree of the Liquor Tax Act (before it was amended by Presidential Decree No. 25223, hereinafter the same shall apply in this Article), shall be subject to the facility standards specified in subparagraph 41)b of Appendix 3 of the previous Enforcement Decree of the Liquor Tax Act, notwithstanding the facility standards specified in subparagraph 4b1)b of Appendix 1. |
| (2) | A person who applied for a beer manufacturing license pursuant to paragraph (1) and received the liquor manufacturing license shall not increase the capacity of the facility pursuant to subparagraph 4 (i) b of Appendix 3 of the previous Enforcement Decree of the Liquor Tax Act after March 5, 2014. |
Article 4 (Transitional Measures concerning Small-Scale Beer Manufacturers)
A person who received a small-scale beer manufacturer's license pursuant to subparagraph 4 of Appendix 3 of the previous Enforcement Decree of the Liquor Tax Act (referring to the one before amendment by Presidential Decree No. 26952) before February 5, 2016 shall be deemed licensed as a small-scale liquor manufacturer under subparagraph 4b of Appendix 1.
Article 5 Omitted.
Article 6 (Relationship with other Statutes and Regulations)
In cases where the previous Enforcement Decree of the Liquor Tax Act or its provisions are cited in other statues or regulations at the time of enforcement of this Decree, and if there are corresponding provisions in this Decree, this Decree or corresponding provisions of this Decree shall be deemed cited in lieu of the previous Enforcement Decree of the Liquor Tax Act or its provisions.
ADDENDUM <Presidential Decree No. 32415, Feb. 15, 2022>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 33280, Feb. 28, 2023>
Article 1 (Enforcement date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Applicability to Requirements for Liquor Brokerage License)
The amended provisions of subparagraph 5b1) of Appendix 3 shall begin to apply to cases where an application for a license for a liquor brokerage business is filed pursuant to Article 5(1) of the Act after this Decree enters into force.
ADDENDA <Presidential Decree No. 34280, Feb. 29, 2024>
Article 1 (Enforcement date)
This Decree shall enter into force on the date of its promulgation.
Article 2 (Transitional Measures concerning Period of Notification of Approval of Use of Automatic Counters)
Notwithstanding the amended provisions of Article 30(5), the period for notification of whether an approval is granted for the use of an automatic counter for a person who has submitted an application for approval of exemption of tax stamp pursuant to Article 30(4) before the enforcement of this Decree shall be governed by the previous provisions.
ADDENDUM <Presidential Decree No. 34524, May 28, 2024>
This Decree shall enter into force on the date of its promulgation.
ADDENDUM <Presidential Decree No. 35172, Dec. 31, 2024>
This Decree shall enter into force on the date of its promulgation.
ADDENDA <Presidential Decree No. 35364, Feb. 28, 2025>
Article 1 (Enforcement date)
This Decree shall enter into force on the date of its promulgation; provided, the amended provisions of Articles 30 and subparagraph 4 of Article 39 shall enter into force on July 1, 2025.
Article 2 (Transitional measures on manufacturers of tax-sealed bottle caps)
A person designated as a manufacturer of tax-sealed bottle caps in accordance with previous provisions of Article 30(9) as at the enforcement date under the proviso of Article 1 of the Addenda shall be deemed a person registered under the amended provisions of Article 30(10).
ADDENDA <Presidential Decree No. 35947, Dec. 30, 2025>
Article 1 (Enforcement date)
This Decree shall enter into force on January 2, 2026; provided, among the Presidential Decrees amended in accordance with Article 6 of the Addenda, amendments to Presidential Decrees, which were promulgated before this Act enters into force, but the enforcement dates of which have yet to arrive, shall enter into force on the enforcement dates of the relevant Enforcement Decrees, respectively.
Articles 2 through 5 Omitted.
Article 6 Omitted.