LIQUOR TAX ACT
Act No. 11134, Dec. 31, 2011
Wholly Amended by Act No. 6055, Dec. 28, 1999
Amended by Act No. 6559, Dec. 31, 2001
Act No. 7031, Dec. 31, 2003
Act No. 7323, Dec. 31, 2004
Act No. 7428, Mar. 31, 2005
Act No. 7532, May 31, 2005
Act No. 7841, Dec. 31, 2005
Act No. 8139, Dec. 30, 2006
Act No. 8837, Jan. 9, 2008
Act No. 8852, Feb. 29, 2008
Act No. 9847, Dec. 29, 2009
Act No. 9899, Dec. 31, 2009
Act No. 10402, Dec. 27, 2010
Act No. 11134, Dec. 31, 2011
CHAPTER I GENERAL PROVISIONS
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| Article 1 (Application) |
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Liquor tax shall be imposed on alcoholic beverages pursuant to this Act.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 2 (Taxpayers) |
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Any person who falls under any of the following subparagraphs shall pay liquor tax pursuant to this Act:
| 1. | A person who ships out alcoholic beverages out of a manufactory after manufacturing; |
| 2. | A person who is liable to pay import duty on the imported alcoholic beverages pursuant to the Customs Act. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 3 (Definitions) |
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The terms used in this Act shall be defined as follows: <Amended by Act No. 10402, Dec. 27, 2010>
| 1. | The term "alcoholic beverages" means any of the followings: |
| (a) | Spirits (referring to ethyl alcohol which can become potable when diluted, and including crude spirits which may become potable, if purified, though not directly made potable due to impurities contained) ; |
| (b) | Beverages which contain one-percent or higher alcohol content (including those in a powder state that can become potable when dissolved, but, excluding those that contain less than six-percent alcohol content and are prescribed as medicine under the Pharmaceutical Affairs Act and those determined not to be alcoholic beverages by the Commissioner of the National Tax Service following the deliberation of the Deliberative Committee for Decision of Alcoholic Beverages under Article 5-2) ; |
| 2. | The term "alcoholic beverage specifications" means any of the following classification criteria of alcoholic beverages: |
| (a) | Quantity of raw materials consumed in 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; |
| 3. | The term "alcohol content" means the quantity of ethyl alcohol (referring to what has the specific gravity of 0. 7947 at the temperature of 15℃) contained in the totall volume; |
| 4. | The term "nonvolatile ingredients" means non-volatile ingredients contained in the total volume; |
| 5. | The term "brewing or distilling year" means the period from January 1st to December 31st of each year; |
| 6. | The term "malt" means cultivated and proliferated yeast that can ferment sugar-containing materials into alcohol; |
| 7. | 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; |
| 8. | The term "yeast" means any of the followings: |
| (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; |
| 9. | The term "evasion" means the act of dodging tax payment or getting tax refunded or reduced by illegal means. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 4 (Kinds of Alcoholic Beverages) |
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| (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) are described in detail by kind in the Appendix. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 5 (Specifications, etc. of Alcoholic Beverages) |
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| (1) | The degree of alcohol content shall be expressed by the alcohol content contained in 100 parts of the total volume at 15℃. <Amended by Act No. 10402, Dec. 27, 2010> |
| (2) | The degree of non-volatile substances shall be expressed by their number of grams contained in 100 cubic centimeters of the total volume at 15℃. <Amended by Act No. 10402, Dec. 27, 2010> |
| (3) | Spirits shall not contain any harmful ingredients prescribed in the Food Sanitation Act or other sanitation related Acts and subordinate statutes prescribed by Presidential Decree. |
| (4) | Presidential Decree shall prescribe other matters necessary for defining the specifications of alcoholic beverages. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 5-2 (Deliberative Committee for Decision of Alcoholic Beverages) |
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| (1) | The Deliberative Committee for Decision of Alcoholic Beverages (hereinafter referred to as the "Committee") shall be established under the control of the Commissioner of National Tax Service in order to deliberate upon whether functional foods for health, etc. containing one-percent or higher alcohol content fall under alcoholic beverages. |
| (2) | The Committee shall be comprised of not more than 12 members, including one Chairperson. |
| (3) | Members of the Committee shall consist of the persons falling under any of the following subparagraphs: |
| 1. | Those commissioned by the Commissioner of the National Tax Service from among experts in the related areas of medicines, foods, etc. ; |
| 2. | Those commissioned by the Commissioner of the National Tax Service upon recommendation of the chief of a relevant central administration agency from among public officials belonging to such central administration agency prescribed by Presidential Decree. |
| (4) | Necessary matters concerning the composition, operation, etc. of the Committee other than those determined in paragraphs (1) through (3) shall be prescribed by Presidential Decree. |
[This Article Added by Act No. 9899, Dec. 31, 2009]
CHAPTER II MANUFACTURE AND SALE OF ALCOHOLIC BEVERAGES
Section 1 Licensing for Manufacture and Sale of Alcoholic Beverages
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| Article 6 (License for Manufacture of Alcoholic Beverages) |
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| (1) | Any person who intends to manufacture alcoholic beverages shall obtain a license from the head of the competent tax office by satisfying the criteria for facilities and other requisites prescribed by Presidential Decree, by manufactory and by kind of alcoholic beverages under Article 4. The same shall apply when intending to add other beverages in the manufacturing at the same manufactory. |
| (2) | When a person who has obtained a license for manufacture under paragraph (1) (hereinafter referred to as "manufacture license") of alcoholic beverages other than diluted soju, dilutes alcoholic beverages with water or mixes alcoholic beverages with materials that are allowed to be added to licensed alcoholic beverages at the manufactory in order to manufacture the licensed alcoholic beverages, it shall not be considered as manufacture. |
| (3) | A licensed manufacturer of alcoholic beverages may establish a separate factory for bottling the relevant alcoholic beverages (hereinafter referred to as "bottling factory") by obtaining a permit from the head of the competent tax office. In such cases, the act of bottling shall be considered to be a manufacture of alcoholic beverages and such bottling factory shall be considered to be a manufactory of alcoholic beverages. |
| (4) | The head of the competent tax office, where deemed necessary to have alcoholic beverages jointly manufactured by two or more persons who are separately licensed for manufacture of alcoholic beverages under Presidential Decree for the purpose of securing liquor tax revenues, may newly issue a joint manufacture license after revoking their separate licenses. When the competent tax office deems it no longer necessary to maintain such a joint license for securing liquor tax, he or she may reinstate their previous separate manufacture licenses after revoking the joint license, as prescribed by Presidential Decree, at the application therefor from the relevant joint licensees. |
| (5) | When the facilities of a manufactory that is operated by a manufacture licensee become insufficient to meet the criteria under paragraph (1), the head of the competent tax office head may order him or her to complement them, as prescribed by Presidential Decree. |
| (6) | Notwithstanding paragraph (1), in cases falling under any of the following subparagraphs, manufacturing alcoholic beverages shall be allowed without obtaining an alcoholic beverages manufacturer's license: <Added by Act No. 10402, Dec. 27, 2010> |
| 1. | Where the State or local governments manufacture alcoholic beverages for the purpose of testing; |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 7 (Manufacture License for Malt or Wort) |
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Any person who intends to manufacture malt or wort shall obtain a license from the head of the competent tax office by satisfying the criteria for facilities and other requisites by manufactory as prescribed by Presidential Decree: Provided, That this shall not apply when a licensee of alcoholic beverage manufacture produces malt or wort at his or her own manufactory as the raw materials.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 8 (Alcoholic Beverage Sales License) |
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| (1) | A person who intends to engage in an alcoholic beverage sales business (including brokerage business and entertainment business; hereinafter the same shall apply) shall obtain a sales license for each sales outlet by sales business type from the head of a competent tax office after satisfying criteria for facilities and other requirements prescribed by Presidential Decree. <Amended by Act No. 11134, Dec. 31, 2011> |
| (2) | The types of sales business under Paragraph (1) shall be prescribed by Presidential Decree. |
| (3) | Deleted. <by Act No. 11134, Dec. 31, 2011> |
| (4) | Where any of the following persons make a declaration on the sale of alcoholic beverages to the head of a competent tax office as prescribed by Presidential Decree, he or she shall be considered to have obtained a sales business license under paragraph (1) (hereinafter referred to as "alcoholic beverage sales business license"): <Amended by Act No. 10402, Dec. 27, 2010; Act No. 11134, Dec. 31, 2011> |
| 1. | A person who operates alcoholic beverage sales business at a business establishment licensed under the Food Sanitation Act; |
| 2. | A person who sells alcoholic beverages not as his or her main business, and who are determined by Presidential Decree. |
| (5) | Article 6 (5) shall apply mutatis mutandis to those who are licensed for sale of alcoholic beverages. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 8-2 (Succession to License for Manufacture of Alcoholic Beverages, etc. Following Conversion to Corporation) |
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Where a person who has obtained a license for the manufacture of alcoholic beverages, malt or wort or an alcoholic beverage sales business license under Articles 6 through 8 converts into a corporation by having such corporation succeed to all the rights and obligations concerning such business, he or she shall report to a competent tax office after meeting the criteria for facilities and other requirements prescribed in Articles 6 (1), 7 (1) and 8 (1). In such case, where the corporation does not fall under restriction on licensing under Article 10, the corporation shall be deemed to have obtained a license for the manufacture of alcoholic beverages, malt or wort or an alcoholic beverage sales business license. [This Article Added by Act No. 11134, Dec. 31, 2011]
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| Article 9 (Conditions for Licensing) |
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The head of the competent tax office, where deemed necessary for preservation of liquor tax revenue in issuing a license for manufacture of alcoholic beverages, malt or wort, or sales business of alcoholic beverages, may specify the license term, scope of manufacture or sales, or other conditions to be observed in manufacture or sales as conditions for licensing.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 10 (Restriction on Licensing) |
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The head of the competent tax office, where any of the following reasons is applicable to a license application filed or a report on conversion into the corporation made under Articles 6 through 8 and 8-2, may not issue licenses or accept such report: <Amended by Act No. 11134, Dec. 31, 2011> | 1. | Where two years have not yet elapsed after the license of the corresponding applicant was revoked pursuant to Articles 13 through 15; |
| 2. | Where the agent of an applicant or reporter of the corporation to be converted (hereinafter referred to as "converted corporation") under Article 8-2 falls under any of subparagraph 1 or 7 through 10, when the relevant applicant or the reporter is a minor, or a person adjudged quasi or fully incompetent; |
| 3. | Where any of the officers of an applicant corporation or a converted corporation falls under any of subparagraph 1 or 7 through 10; |
| 4. | Where an applicant or a reporter of the converted corporation intends to appoint a person who falls under any of subparagraph 1 or 7 through 10 as the manager of a manufactory or sales outlet; |
| 5. | Where an applicant or a reporter of the converted corporation has no address or residence in Korea, and the applicant's agent or manager falls under any of subparagraph 1 or 7 through 10; |
| 6. | Where, at the time of application or report, an applicant or a reporter of the converted corporation has defaulted in the payment of national or local taxes; |
| 7. | Where five years have not yet elapsed after the applicant was subjected to punishment or dispositions for dodging more than 500,000 won of national or local taxes; |
| 9. | Where the applicant has been sentenced to imprisonment without prison labor or to a heavier sentence, and for whom five years have not yet elapsed after the completion of execution (including cases where it is deemed completed) or the exemption therefrom; |
| 10. | Where the applicant is under the suspension of the execution of imprisonment without prison labor or heavier punishment as declared by a court; |
| 11. | Where the applicant intends to set up a sales outlet, without justifiable reasons, at a place that has been designated or announced by the Commissioner of the National Tax Service to be inappropriate in terms of securing tax revenues or administering distribution or sales of alcoholic beverages; |
| 12. | Where the applicant is a person who has been declared as a bankrupt and who has not been reinstated yet; |
| 13. | Where the applicant intends to set up a sales outlet in a region that has been designated or announced by the Commissioner of the National Tax Service to be noticeably detrimental to the balance of supply and demand of alcoholic beverages in terms of demography, consumption of alcoholic beverages, or number of existing sales outlets, etc. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 11 (Relocation of Manufactory or Sales Outlets) |
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When a licensee for manufacture of alcoholic beverages, malt or wort, or for sales of alcoholic beverages intends to relocate his or her manufactory or sales outlet, he or she shall report it to the head of the competent tax office having jurisdiction over the place of relocation, as prescribed by Presidential Decree: Provided, That if the place whereto the licensee for sales of alcoholic beverages under Presidential Decree intends to relocate his or her sales outlet is one that falls under subparagraph 11 or 13 of Article 10, he or she shall obtain permission from the head of the competent tax office having jurisdiction over the place of relocation. [This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 12 (Suspension of Manufacture or Shipment of Alcoholic Beverages) |
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| (1) | The head of the competent tax office shall, where a licensee for alcoholic beverages manufacture falls under any of the following subparagraphs, suspend the licensee's manufacture or shipment of alcoholic beverages by fixing a period not exceeding three months (where the licensee falls under subparagraph 3 or 9, a period until when the cause thereof is removed) : <Amended by Act No. 10402, Dec. 27, 2010> |
| 1. | Where the licensee manufactures alcoholic beverages in contravention of Article 5 (3) ; |
| 2. | Where the licensee fails to report under the text of Article 11, or relocates the licensee's manufactory by making a false report; |
| 3. | Where the licensee fails to provide a mortgage or retain alcoholic beverages in contravention of Article 36; |
| 4. | Where the licensee violates the matters designated under Article 43; |
| 4-2. | Where the licensee fails to indicate labelling requirements in violation of Article 44-2: Provided, That the same shall not apply to cases violating Article 44-2 (1) 3; |
| 5. | Where the licensee intentionally violates bookkeeping duties under Article 47 (including an intentional violation of bookkeeping duties at a direct sales outlet established under Article 17 (1) ) ; |
| 7. | Where the licensee dodges liquor tax payment; |
| 8. | Where the licensee manufactures alcoholic beverages in contravention of their specifications; |
| 9. | Where the licensee defaults in the payment of liquor tax for over three months; |
| (2) | The head of the competent tax office, where any semi-processed products remain when he or she issues an order suspending the manufacture or shipment of alcoholic beverages pursuant to paragraph (1), may allow the licensee to continue such a manufacture or other necessary measures, as prescribed by Presidential Decree. In such cases, this Act shall apply to a manufacture of relevant alcoholic beverages until the liquor tax is fully paid. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 13 (Revocation of License for Alcoholic Beverages Manufacture) |
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| (1) | The head of the competent tax office shall, where a licensee of alcoholic beverages manufacture falls under any of the following subparagraphs, revoke all licenses for manufacture of alcoholic beverages at the relevant manufactory (limited to the license for the relevant alcoholic beverage, in cases falling under subparagraph 1) : |
| 1. | Where the licensee becomes unable to meet the license requirements under Article 6 (1) : Provided, That it shall be limited to cases where the licensee fails to implement an order for supplement issued under paragraph (5) of the same Article, where the facility criteria are not met; |
| 2. | Where the amount of violation of duties to issue the tax invoices under Article 10 (1), (2), or (3) of the Punishment of Tax Evaders Act for each taxation period under Article 3 (1) of the Value-Added Tax Act on one or more direct sales outlets from among those outlets for which the manufacturer of alcoholic beverages has obtained licenses is 50/1,000 or more of the gross total sales of all direct sales outlets for which the relevant manufacturer has obtained licenses (referring to the gross total purchases of alcoholic beverages where they are larger than the gross total sales of alcoholic beverages) ; |
| 3. | Where the licensee has obtained a license for manufacture of alcoholic beverages by illegal means; |
| 4. | Where the licensee falls under any of subparagraphs 2 through 4 or 7 through 10 of Article 10; |
| 5. | Where the person subject to a disposition suspending manufacture or shipment of alcoholic beverages under Article 12 (1) again violates Article 12 (1) during the relevant suspension period; |
| 6. | Where the licensee uses the tax payment certification tokens under Article 44 by forging, altering, or destroying and damaging them or possesses such forged, altered or destroyed and damaged tax payment certification tokens; |
| 9. | Where the licensee evades the payment of liquor tax according to the classification of the following items: |
| (a) | 500,000 won or more for makkoli; |
| (b) | Two million won or more for brewed and other alcoholic beverages excluding makkoli and beer; |
| (c) | Five million won or more for spirits and distilled liquors; |
| (d) | Ten million won or more for beer. |
| 10. | Where the licensee continually fails to manufacture for two or more brewing or distilling years; |
| 11. | Where the licensee evades the liquor tax payment three or more times in a brewing or distilling year; |
| 12. | Where the licensee manufactures alcoholic beverages other than those licensed at the same manufactory; |
| 13. | Where the licensee transfers or lends his or her license for manufacture of alcoholic beverages to others; |
| 14. | Where the licensee runs his or her business in partnership with others; |
| 15. | Where a non-resident person licensed for manufacture of alcoholic beverages comes to fail to reside in Korea or becomes missing, without appointing an agent or a manager who is entrusted with all rights concerning the manufacture of alcoholic beverages under the notarial act by a notary public; |
| 16. | Where a non-resident incompetent person licensed for manufacture of alcoholic beverages fails to have a legal representative as prescribed in Article 8 of the Commercial Act. |
| (2) | Article 12 (2) shall apply mutatis mutandis to cases where a license for manufacture of alcoholic beverages is revoked under paragraph (1). |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 14 (Revocation, etc. of License for Manufacture of Malt or Wort) |
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Articles 12 and 13 shall apply mutatis mutandis to the licensees for manufacture of malt or wort. [This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 15 (Disposition, etc. of Suspension of Sales of Alcoholic Beverages) |
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| (1) | The head of the competent tax office shall, where a licensee of alcoholic beverages manufacture falls under any of the following subparagraphs, suspend the sale by fixing a period not exceeding three months: |
| 1. | Where the licensee fails to report under the body of Article 11, or relocates his or her sales outlet by making a false report; |
| 2. | Where the licensee sells or possesses alcoholic beverages without tax payment certification tokens under Article 44 affixed thereto; |
| 3. | Where the licensee intentionally violates the bookkeeping duties under Article 47; |
| (2) | Where a licensee of sales business of alcoholic beverages falls under any of the following subparagraphs, the head of the competent tax office shall revoke his or her sales license: <Amended by Act No. 11134, Dec. 31, 2011> |
| 1. | Where the licensee becomes unable to meet the license requisites under Article 8 (1) : Provided, That it shall be limited to a failure to comply with an order to supplement issued under paragraph (5) of the same Article, where his or her facilities fall short of the criteria; |
| 2. | Where the licensee has obtained his or her sales business license by illegal means; |
| 3. | Where the licensee fails to obtain permission under the proviso to Article 11, or relocates his or her sales outlet by obtaining permission by illegal means; |
| 6. | Where the licensee continually fails to make sales of alcoholic beverages for two or more brewing or distilling years; |
| 7. | Where the licensee processes or manipulates the alcoholic beverages; |
| 8. | Where the licensee sells or possesses the alcoholic beverages that have been produced without a manufacture license or exempted from liquor tax; |
| 9. | Where the licensee has transferred or lent his sales license to others: Provided, That where the licensee is converted into a corporation under Article 8-2, it shall not be deemed a transfer; |
| 10. | Where the licensee runs the business in partnership with others. |
| (3) | Where any inventory remains after a license for sales business is revoked under paragraph (2), the head of the competent tax office may allow the relevant licensee to continue the sales or other necessary measures, as prescribed by Presidential Decree. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 16 (Discontinuance of Manufacture, etc. ) |
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| (1) | The licensee for manufacture of alcoholic beverages shall, in cases where he intends to discontinue his manufacture, apply for a revocation of his license to the head of the competent tax office. |
| (2) | The licensee for manufacture of malt or wort, or sales business of alcoholic beverages, shall, where he or she intends to discontinue his or her manufacture or sales, report thereon to the head of the competent tax office. |
| (3) | The licensee for manufacture of alcoholic beverages, malt or wort, or sales business of alcoholic beverages shall, where he or she intends to temporarily suspend his manufacture or sales, report to the head of the competent tax office. |
| (4) | Notwithstanding paragraph (2), when a person who was considered to have obtained a license for alcoholic beverage sales business under Article 8 (4) has reported on his or her business discontinuance under Article 5 (5) of the Value-Added Tax Act, he or she shall be deemed to have reported on the discontinuance of alcoholic beverage sales business under paragraph (2). |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 17 (Permission for Direct Sales Outlet Establishment) |
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| (1) | A licensee for manufacture of alcoholic beverages may establish a direct sales outlet to facilitate their long distance supply of alcoholic beverages by obtaining permission from the head of the competent tax office. |
| (2) | The direct sales outlet as referred to in paragraph (1) shall meet the facility criteria prescribed by Presidential Decree. |
| (3) | Articles 9 through 11, 15 and 16 (2) and (3) shall apply mutatis mutandis to direct sales outlets. In such cases, the term "less than 100/1,000" in Article 15 (1) 4 shall be construed as "less than 50/1,000," and the term "more than 100/1,000" in paragraph (2) 4 of the same Article shall be construed as "more than 50/1,000". <Amended by Act No. 11134, Dec. 31, 2011> |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 18 (Inheritance of License for Manufacture of Alcoholic Beverages, etc.) |
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| (1) | A person who has inherited a license for manufacture of alcoholic |
beverages, malt or wort, or sales business of alcoholic beverages shall, without delay, report such fact to the head of the competent tax office.
| (2) | If the inheritor who has reported under paragraph (1) does not fall under any of the subparagraphs 1, 2, and 5 through 10 of Article 10, he or she shall be deemed to have obtained the corresponding license for manufacture or sales business. In such cases, "at the time of application or report, an applicant or a reporter of the converted corporation" in subparagraph 6 of Article 10 shall be read as "at the time of reporting a license, a person reporting a license. " |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
Section 2 Brewing Engineer and Alcoholic Beverage Business Operators' Organization
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| Article 19 (Brewing Engineer) |
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| (1) | Alcoholic beverage manufacturers may employ a brewing engineer to control production or enhance quality of alcoholic beverages. |
| (2) | One who intends to become a brewing engineer shall be licensed by the Commissioner of the National Tax Service. |
| (3) | To obtain a brewing engineer license under paragraph (2), one shall have passed the brewing engineer's qualification examination. |
| (4) | Anyone who falls under any of the following subparagraphs shall not become a brewing engineer: <Act No. 9847, Dec. 29, 2009> |
| 1. | A mentally ill person or mentally retarded person; |
| 2. | A person infected with a communicable disease; |
| 3. | A person addicted to a drug, marijuana, or other narcotics. |
| (5) | The Commissioner of the National Tax Service may revoke a brewing engineer's license if the engineer falls under any of the following subparagraphs: |
| 1. | Where the engineer falls under any subparagraphs of paragraph (4) ; |
| 2. | Where the engineer intentionally or through gross negligence violates this Act or the Food Sanitation Act in the manufacturing processes of alcoholic beverages. |
| (6) | The brewing engineer qualification examination shall be conducted in two tiers: the written and in-service tests. One may not apply for the in-service tests unless he passes the written tests: Provided, That those who have completed academic courses on production and management of alcoholic beverages or the training institutes, or who have engaged in liquor tax administration for five or more years may be exempted from the written tests. |
| (7) | Necessary matters concerning classes of brewing engineers, qualification examination, academic courses on production and management of alcoholic beverages, training institutes, scope of liquor tax administration, etc. shall be determined by Ministerial Decree of Strategy and Finance. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 20 (Alcoholic Beverage Business Operators' Organizations) |
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| (1) | Licensees for manufacture or sales business of alcoholic beverages may establish an alcoholic beverage business operators' organization to cooperate in securing liquor taxes and to enhance their mutual welfare. |
| (2) | The alcoholic beverage business operators' organization under paragraph (1) shall be a corporation and matters necessary for its establishment and operation shall be prescribed by Presidential Decree. |
| (3) | The provisions of the Civil Act pertaining to the corporate associations shall apply mutatis mutandis to the alcoholic beverage business operators' organization, except for matters stipulated in this Act. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
CHAPTER III IMPOSITION AND COLLECTION OF LIQUOR TAX
Section 1 Tax Base and Rates of Liquor Tax
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| Article 21 (Tax Base) |
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| (1) | The tax base for spirits shall be the quantity shipped out of a manufactory or the quantity declared for import. |
| (2) | The tax base for alcoholic beverages other than spirits shall be the price at the time of shipping in the case of shipping from a manufactory and the price (referring to an amount obtained by adding up taxable value for the calculation of customs duty and customs duty) at the time of declaration for import in the case of import. <Amended by Act No. 11134, Dec. 31, 2011> |
| (3) | The price at the time of shipping from a manufactory as provided for in paragraph (2) shall not include the tax amount for the corresponding alcoholic beverages, but include the container cost 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 alcoholic beverage prices as provided in paragraph (2) shall be prescribed by Presidential Decree. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 22 (Tax Rates) |
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| (1) | The tax rate of spirits shall be 57,000 won per one kiloliter (600 won shall be added for each percent over 95 percent alcohol content). |
| (2) | The tax rates for alcoholic beverages other than spirits shall be as follows: |
| 1. | Brewed alcoholic beverages: |
| (b) | Rice wine and fruit wine: 30/100: |
| (c) | Refined rice wine: 30/100; |
| 2. | Distilled alcoholic beverages: 72/100; |
| 3. | Other alcoholic beverages: |
| (a) | Alcoholic beverages falling under subparagraph 4 (a), (c) through (e) of the Appendix: 72/100: Provided, That 10/100 for those with 30 or higher percent of nonvolatile ingredients among alcoholic beverages falling under item (c) ; |
| (b) | Alcoholic beverages falling under subparagraph 4 (b) of the Appendix: 30/100. |
| (3) | The tax rates for alcoholic beverages which are not more than the shipment quota prescribed by Presidential Decree among the alcoholic beverages prescribed by Presidential Decree falling under any of the following subparagraphs (hereinafter referred to as "traditional alcoholic beverages") shall be 50/100 of those under paragraph (2) : <Amended by Act No. 10402, Dec. 27, 2010> |
| 1. | Alcoholic beverages deemed as necessary for handing down and preserving traditional culture; |
| 2. | Alcoholic beverages made by a master of traditional food in the field of alcoholic beverages; |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
Section 2 Collection of Liquor Tax
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| Article 23 (Declaration of Tax Base, etc. ) |
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| (1) | Any person who ships alcoholic beverages out of 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 shipped out of a manufactory of alcoholic beverages each month by the end of the month following such shipments. |
| (2) | In cases falling under subparagraph 2 or 3 of Article 29 or Article 30, a alcoholic beverage manufacturer shall submit to the head of the competent tax office a written declaration in accordance with paragraph (1) on the alcoholic beverages which are delivered or are deemed to have been delivered, not later than the end of the month next to the month to which the day on which such cause takes place belongs. <Amended by Act No. 11134, Dec. 31, 2011> |
| (3) | A person who imports alcoholic beverages from overseas shall submit to the head of the competent customs office a written declaration in accordance with the Customs Act at the time the person declares for import. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 24 (Decision and Rectification) |
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| (1) | If a written declaration pursuant to Article 23 (1) or (2) is not submitted, the head of a competent tax office or the head of a regional tax office (hereafter referred to as "head of a competent tax office, etc." in this Article) shall determine the tax base and the amount of tax. <Amended by Act No. 11134, Dec. 31, 2011> |
| (2) | If any error or deletion is found in the written declaration submitted pursuant to Article 23 (1) or (2), the head of a competent tax office, etc. shall rectify the tax base and the amount of tax. <Amended by Act No. 10402, Dec. 27, 2010; Act No. 11134, Dec. 31, 2011> |
| (3) | Where the head of a competent tax office, etc. decide or rectify the tax base and the amount of tax pursuant to paragraphs (1) or (2), he or she shall calculate them on the basis of account books and other supporting documents: Provided, That where a reason falling under any of the following subparagraphs exists, they may estimate the tax base and the amount of tax, as prescribed by Presidential Decree. <Amended by Act No. 11134, Dec. 31, 2011> |
| 1. | Where account books or other supporting documents necessary for the calculation of tax base are missing or important parts are not contained therein; |
| 2. | Where the contents of account books or other supporting documents are unequivocally false considering the scale of facilities, number of employees, the market value of raw materials, goods, products or all kinds of fees, etc.; |
| 3. | Where the details of account books or other supporting documents are unequivocally false considering the quantity of raw materials and electric power used, conditions of operations, etc. |
| (4) | If any error or deletion is found in the decision or rectification of the tax base and the amount of tax, the head of a competent tax office, etc. shall rectify them without delay. <Amended by Act No. 10402, Dec. 27, 2010; Act No. 11134, Dec. 31, 2011> |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 25 (Payment and Collection) |
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| (1) | One who has shipped alcoholic beverages out of a manufactory shall pay tax to the head of the competent tax office in the amount as arrived by multiplying their quantity or prices by the applicable tax rate. |
| (2) | One who imports alcoholic beverages from abroad shall pay tax to the head of the competent customs office in the amount as arrived by multiplying the imported quantity or prices by the applicable tax rate. |
| (3) | If the person liable to pay liquor tax under paragraph (1) or (2) defaults all or part of its payment, the head of the competent tax or customs office shall collect the tax in arrears in the same manner as defaulted national taxes or customs duties are collected. <Amended by Act No. 10402, Dec. 27, 2010> |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 26 (Deadline of Payment) |
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The liquor tax shall be paid every month to the head of the competent tax office within the period for submission of written declarations under Article 23 (1) or (2) : Provided, That the liquor tax on imported alcoholic beverages shall be governed by the Customs Act. [This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 27 Deleted. <by Act No. 8139, Dec. 30, 2006> |
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| Article 28 (Taxation on Imported Alcoholic Beverages) |
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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. [This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 29 (Cases of Presumed Shipment) |
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If alcoholic beverages fall under any of the following subparagraphs, they shall be presumed to have been shipped out of a manufactory: <Amended by Act No. 10402, Dec. 27, 2010>
| 1. | Where they are drunk within a manufactory; |
| 2. | Where alcoholic beverages remain at a manufactory whose license for manufacture of alcoholic beverages is revoked: Provided, That the cases prescribed in Presidential Decree shall be excluded; |
| 3. | Where alcoholic beverages remaining at a manufactory are sold in a public sale or auction or liquidated under the bankruptcy procedure; |
| 4. | Where alcoholic beverages remaining at a manufactory are presumed to constitute a sale of goods pursuant to the Value-Added Tax Act. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 30 (Liquor Tax Collection at Time of Nonprovision of Security) |
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If a taxpayer fails to provide security or retain alcoholic beverages despite he has been ordered to provide security or to retain alcoholic beverages as prescribed under Article 36, the liquor tax on the alcoholic beverages which remain at a manufactory shall, without delay, be collected by presuming that they have been shipped out of the manufactory.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
Section 3 Exemption, Deduction and Refund of Liquor Tax
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| Article 31 (Exemption) |
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| (1) | Alcoholic beverages which fall under any of the following subparagraphs shall be exempted from liquor tax, as prescribed by Presidential Decree: |
| 1. | Those that are to be exported; |
| 2. | Those that are to be supplied to foreign military forces stationed in Korea; |
| 3. | Those that are to be supplied to Korean military forces stationed in foreign countries; |
| 4. | Those that are to be supplied to foreign diplomatic missions stationed in Korea or other institutions which are prescribed by Presidential Decree as equivalent to such missions; |
| 5. | Those that are to be supplied to recreation centers for foreign seamen; |
| 7. | Those that have been manufactured by the holders of skills designated as intangible cultural heritage under the Cultural Heritage Protection Act, and to be employed for exhibition of intangible cultural heritage under the same Act; |
| (2) | Imported alcoholic beverages that fall under any of the following subparagraphs shall be exempted from liquor tax, as prescribed by Presidential Decree: <Amended by Act No. 10402, Dec. 27, 2010> |
| 1. | Those that are directly imported for official use by foreign diplomatic missions stationed in Korea and other institutions that are prescribed by Presidential Decree as equivalent to such missions, or those that are directly imported for consumption by foreign diplomats and those that are prescribed by Presidential Decree as equivalent to them; |
| 2. | Those that are donated from abroad to temples, churches or other religious organizations for ritual purposes; |
| 3. | Those that are hand carried by travelers, and that are exempt from import duty; |
| 5. | Those that are collected for the purpose of examination in accordance with this Act or Food Sanitation Act; |
| 6. | Exported alcoholic beverages which are returned to one of alcoholic beverage manufactories of the same alcoholic beverage manufacturer by reason of deterioration, poor quality or other unavoidable causes. |
| (3) | The head of the competent tax or customs office shall, without delay, collect liquor tax on alcoholic beverages for which a certification of exportation, importation, or supply is not submitted within the specified period, from the person who manufactured or declared importation of such alcoholic beverages, in applying paragraphs (1) and (2) : Provided, That the liquor tax may be exempted for those whose certificate has been lost or damaged due to a natural disaster or other unavoidable reasons, as prescribed by Presidential Decree. |
| (4) | The head of the competent tax or customs office may order provision of a security equivalent to the corresponding liquor tax amount, as prescribed by Presidential Decree, where deemed necessary for alcoholic beverages exempted from liquor tax pursuant to paragraph (1) or (2). |
| (5) | If alcoholic beverages exempted from liquor tax pursuant to paragraph (1) or (2) are not consumed for their original purposes, the liquor tax shall, without delay, be collected from the person who possesses or declared import of such alcoholic beverages, by presuming them as their manufacturer or importer. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 32 (Tax Exemption on Spirits) |
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| (1) | Liquor tax may, as prescribed by Presidential Decree, be exempted on spirits that are used for manufacture of gun-powder by the State, tobacco fermentation (limited to those for export tobacco), fuel, medical treatment and manufacture of medicinal items and other industrial purposes. |
| (2) | In cases under paragraph (1), the liquor tax shall, without delay, be collected when such spirits are not used for the original purposes, by presuming the corresponding warehouse or place for acceptance as a manufactory of alcoholic beverages, and a business operator of the warehouse or place for acceptance as the manufacturer of alcoholic beverages, respectively. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 33 (Shipment Without Payment of Liquor Tax) |
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| (1) | For alcoholic beverages falling under any of the following subparagraphs, the liquor tax shall not be collected, as prescribed by Presidential Decree: |
| 1. | Those which are transported to another place for export of alcoholic beverages defined under Article 31 (1) 1 (limited to cases where there exists a local letter of credit or a purchase approval prescribed in the Foreign Trade Act) ; |
| 2. | Those which are shipped out of a manufactory or transported from a bonded area for the use as raw materials for manufacture or processing of alcoholic beverages. |
| (2) | The liquor tax shall be collected from the shipper of alcoholic beverages falling under paragraph (1), if the fact of such delivery to an acceptance place is not certified, as prescribed by Presidential Decree. |
| (3) | If alcoholic beverages under paragraph (1) are lost due to a natural disaster or other unavoidable reasons before being delivered to an acceptance place, the liquor tax shall not be collected, as prescribed by Presidential Decree. |
| (4) | A person who has received alcoholic beverages under paragraph (1) shall report the relevant fact of receipt to the head of the competent tax or customs office not later than the 10th of the month following the month to which such receipt belongs. |
| (5) | In application of Article 25 to alcoholic beverages under paragraph (1), the place and person that received such delivery shall be regarded as the manufactory and shipper of alcoholic beverages, respectively. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 34 (Deduction and Refund of Tax for Returned Alcoholic Beverages) |
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| (1) | If alcoholic beverages for which liquor tax has already been paid or is payable fall under any of the following cases, the relevant tax amount shall be deducted from the tax amount to be paid or collected, as prescribed by Presidential Decree, or when there exists no tax amount to be paid or collected, the tax amount that has already been paid shall be refunded: <Amended by Act No. 10402, Dec. 27, 2010> |
| 1. | Where the alcoholic beverages are returned to one of alcoholic beverage manufactories of the same alcoholic beverage manufacturer by reason of deterioration, poor quality or other unavoidable causes; |
| 2. | Where the alcoholic beverages are discarded at the seat of the head office or storage place of the import declarer due to deterioration, inferior quality or other unavoidable reasons; |
| 3. | Where the alcoholic beverages are lost due to a damage in distribution process or a natural disaster. |
| (2) | A person who intends to obtain a deduction or refund as prescribed in paragraph (1) shall submit an application for a deduction or refund along with the report under Article 23 (1) or (3) by not later than the end of the second month following the month in which the relevant cause occurs, 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). |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 35 (Deduction and Refund of Tax on Alcoholic Beverages for Raw Materials) |
|
| (1) | For the alcoholic beverages (including those manufactured at a bottling factory) that have been manufactured by using raw material alcoholic beverages on which tax was imposed or is to be imposed, the tax amount payable shall be the amount arrived by deducting the amount equivalent to liquor tax amount on such raw material alcoholic beverages from the tax amount calculated pursuant to Articles 21 and 22. |
| (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 the raw material alcoholic beverages for alcoholic beverages falling under Article 31 (1) 1 through 5 shall be refunded, notwithstanding paragraph (2) : Provided, That if any payable liquor tax exists, it shall be deducted. |
| (4) | Presidential Decree shall prescribe matters necessary for deduction and refund of liquor tax on the raw material alcoholic beverages under paragraphs (1) and (3). |
| (5) | Any additional tax that has already been paid or is payable shall not be deducted or refunded, notwithstanding paragraphs (1) and (3). |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
Section 4 Security for Liquor Tax Payment
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| Article 36 (Security and Guarantee for Liquor Tax) |
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The head of the competent tax office may, where deemed necessary for preserving liquor taxes, order a manufacturer of alcoholic beverages to provide security for liquor tax or to retain alcoholic beverages in a value equivalent to the payable liquor tax amount as security for his or her tax payment, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 37 (Appropriation of Security, etc. for Liquor Tax) |
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Where the relevant taxpayer fails to pay his or her liquor tax within the specified time period with respect to any alcoholic beverages that are retained as security for tax payment under this Act, such retained alcoholic beverages shall be sold by the procedures for public auctions under the National Tax Collection Act and appropriate the proceeds for the liquor tax payment. [This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 38 (Retention of Alcoholic Beverages) |
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A manufacturer shall not dispose of nor deliver alcoholic beverages from the manufactory that are to be retained as security for tax payment pursuant to Article 36. [This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 39 (Mutatis Mutandis Application of Framework Act on National Taxes) |
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[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
Section 5 Preservation of Liquor Tax
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| Article 40 (Order for Liquor Tax Retention) |
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The Commissioner of the National Tax Service may, if deemed necessary for preserving liquor tax, issue orders on manufacture, storage, transfer, takeover, transport, facilities or prices to the manufacturers and vendors of alcoholic beverages, malt or wort, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 41 (Approval on Disposal or Shipment of Malt, etc. ) |
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| (1) | Malt or wort may be disposed or shipped out of a manufactory only when approved by the head of the competent tax office, as prescribed by Presidential Decree. |
| (2) | When approved by the head of the competent tax office pursuant to paragraph (1), the liquor tax shall be, without delay, collected from the relevant manufacturer by presuming such malt or wort as makkoli: Provided, That this shall not apply to cases where a disposition of making it prohibited from being drunk as an alcoholic beverage is taken under the approval of the head of the competent tax office. <Amended by Act No. 10402, Dec. 27, 2010> |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 42 (Restriction on Purchase of Alcoholic Beverages) |
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Spirits shall not be purchased, used, possessed, or shipped out of a manufactory, except for cases as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 43 (Designation of Types, etc. of Raw Materials for Manufacture of Alcoholic Beverages) |
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The Commissioner of the National Tax Service, where the Minister of Food, Agriculture, Forestry and Fisheries requests so as he or she deems it necessary for control of the demand and supply of staple grains, or where deemed necessary for control of quality of alcoholic beverages or for a balanced demand and supply of alcoholic beverages, may designate the types and quantity of raw materials for manufacture of alcoholic beverages, to be used by those licensed for manufacture of alcoholic beverages, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 44 (Tax Payment Certification Token) |
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| (1) | The Commissioner of the National Tax Service may, if deemed necessary for preserving the liquor tax, have tokens certifying tax payment or tax exemption (hereinafter referred to as "tax payment certification token") affixed on containers of alcoholic beverages that are shipped for delivery, as prescribed by Presidential Decree. |
| (2) | The Commissioner of the National Tax Service may issue orders to the manufacturers of tax payment certification tokens with regard to their specifications, methods and procedures for their use, etc. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 44-2 (Labelling Requirements of Alcoholic Beverages) |
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| (1) | A person who manufactures or imports alcoholic beverages shall indicate the matters falling under any of the following subparagraphs on containers or trademarks of alcoholic beverages: |
| 1. | Class of alcoholic beverages; |
| 2. | Name and content of material; |
| 3. | Country or region in which main material is produced; |
| 4. | Date of production and whether relevant alcoholic beverages are subject to tax exemption; |
| 5. | Expiration date or quality maintenance period; |
| 6. | Other matters prescribed by Presidential Decree. |
| (2) | Criteria for labelling requirements under paragraph (1) shall be prescribed by Presidential Decree. |
[This Article Added by Act No. 9899, Dec. 31, 2009]
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| Article 45 (Restriction on Possession of Alcoholic Beverages) |
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| (1) | Alcoholic beverages that are not affixed with tax payment certification tokens, that are manufactured without license, or that are exempted from taxation shall not be possessed for the purpose of sales. |
| (2) | If a licensed vendor possesses alcoholic beverages prescribed in paragraph (1), he or she shall be deemed to possess them for sales purpose. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 46 (Report on Manufacture, Sales, etc. ) |
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A manufacturer or vendor of alcoholic beverages, malt or wort shall report to the head of the competent tax office on the matters concerning his or her manufacture, storage, or sales, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 47 (Bookkeeping Duties) |
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A manufacturer or vendor of alcoholic beverages, malt or wort shall record in accounting books matters concerning his or her manufacture, storage, or sales, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 48 (Request for Business Suspension, etc. ) |
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| (1) | The head of the competent tax office, where a person who runs a business of alcoholic beverage sales at a business place licensed under the Food Sanitation Act possesses the alcoholic beverages without tax payment certification tokens affixed, manufactured without license, or exempted from tax, may request the competent government office to suspend the person's business or cancel the person's business license. |
| (2) | The relevant competent government office shall, if requested pursuant to paragraph (1), suspend business or cancel license unless there exists a special reason. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
CHAPTER IV SUPPLEMENTARY PROVISIONS
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| Article 49 (Official Inspection) |
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The head of the competent tax office shall, where the person licensed to manufacture alcoholic beverages manufactures the alcoholic beverages, inspect the quantity and alcohol contents, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 50 (Inspection of Machinery, etc. ) |
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A manufacturer or vendor of alcoholic beverages, malt or wort shall have the machinery, tools and containers used for manufacture, storage, or sales inspected, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 51 (Inspection and Approval) |
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A manufacturer or vendor of alcoholic beverages, malt or wort shall have the matters concerning manufacture, storage, or sales inspected or approved by the head of the competent tax office, as prescribed by Presidential Decree.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
법령보기 화면
| Article 52 (Tax Official's Inquisition, Inspection and Disposition) |
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| (1) | A public official engaged in taxation affairs may make the dispositions required for regulations such as asking questions to a manufacturer or a vendor of alcoholic beverages, malt or wort, or inspecting the items falling under the following subparagraphs: |
| 1. | Alcoholic beverages, malt, or wort possessed by a manufacturer of alcoholic beverages, malt, or wort, or the alcoholic beverages possessed by a vendor of such beverages; |
| 2. | All of the accounting books and documents concerning manufacture, storage or sales of alcoholic beverages, malt or wort; |
| 3. | Building structures, machinery, tools, containers, raw materials, or others necessary for manufacture, storage or sales of alcoholic beverages, malt or wort. |
| (2) | A public official engaged in taxation affairs may inspect alcoholic beverages, malt or wort which are in transport, or may ask questions about their source or destination. |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 53 (Request for Submission of Samples) |
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A public official engaged in taxation affairs, may, if deemed necessary, request for submission of samples of alcoholic beverages, malt, or wort possessed by a manufacturer of alcoholic beverages, malt or wort or a vendor of alcoholic beverages.
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
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| Article 54 (Hearing) |
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The Commissioner of the National Tax Service or the head of a competent tax office shall hold a hearing, when he or she intends to make any of the following dispositions: <Amended by Act No. 11134, Dec. 31, 2011>
| 1. | Suspension of the manufacture or shipping of alcoholic beverages pursuant to Article 12 or revocation of a license for the manufacture of alcoholic beverages pursuant to Article 13; |
| 2. | Suspension of the manufacture or shipping of malt or wort pursuant to Article 14 or revocation of a license for the manufacture of malt or wort; |
| 3. | Suspension of sale of alcoholic beverages, revocation of an alcoholic beverage sales license or revocation of permission for the installation of a direct sales outlet pursuant to Article 15 (including cases in which Article 15 applies mutatis mutandis pursuant to Article 17); |
| 4. | Revocation of an alcoholic beverage brewing engineer license pursuant to Article 19 (5). |
[This Article Wholly Amended by Act No. 9899, Dec. 31, 2009]
ADDENDA
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2000: Provided, That the amended provisions of Articles 22 (2) 1 (d), 23 (1), 26 and 34 (2) shall enter into force on January 1, 2001. Article 2 (General Applicability)
This Act shall apply beginning with the first alcoholic beverages that are shipped out of a manufactory or declared for import after this Act enters into force.
Article 3 (Applicability concerning Restriction on Licenses for Manufacture or for Sales of Alcoholic Beverages)
The amended provisions of Article 10 shall apply beginning with the first application for manufacture or sales license for alcoholic beverages after this Act enters into force: Provided, That for the application for a manufacture or sales license for alcoholic beverages under the previous provisions before this Act enters into force, the previous provisions shall govern.
Article 4 (Applicability concerning Relocation of Business Place)
The amended provisions of Article 11 shall apply beginning with the first application or declaration for relocation of a business place after this Act enters into force.
Article 5 (Applicability concerning Suspension of Manufacture or Shipment of Alcoholic Beverages)
The amended provisions of Article 12 (1) 1 shall apply beginning with the first alcoholic beverages that are shipped out of a manufactory or declared for import after this Act enters into force; and the amendments to Article 12 (1) 5 shall apply beginning with the first intentional violation of the obligation for keeping accounting records after this Act enters into force.
Article 6 (Applicability concerning Cancellation of Alcoholic Beverage Manufacture Licenses)
The amended provisions of Article 13 (1) 2 shall apply beginning with the first violation by a direct sales outlet of obligations for issuance or acceptance of tax bills in connection with supply of goods under the Value-Added Tax Act after this Act enters into force and the amended provisions of Article 13 (1) 7 shall apply beginning with the first violation by an alcoholic beverage manufacturer of the obligation for issuance or acceptance of tax bills in connection with supply of goods under the Value-Added Tax Act after this Act enters into force; and the amended provisions of Article 13 (1) 9 shall apply beginning with the first alcoholic beverages that are shipped out of a manufactory or declared for import after this Act enters into force. Article 7 (Applicability to Cancellation of Alcoholic Beverage Sales Business Licenses)
The amended provisions of Article 15 (2) 4 shall apply beginning with the first violation by an alcoholic beverage vendor of the obligation for issuance or acceptance of tax bills in connection with supply of goods under the Value-Added Tax Act after this Act enters into force. Article 8 (Applicability to Decision or Rectification)
The amended provisions of Article 24 shall apply beginning with the first decision or rectification after this Act enters into force.
Article 9 (Applicability to Deduction or Refund of Tax)
The amended provisions of Article 34 shall apply beginning with the first return shipment to a manufactory or loss of shipped alcoholic beverages after this Act enters into force.
Article 10 (Applicability to Provision of Tax Security)
The amended provisions of Articles 36 through 39 shall apply beginning with the first tax payment security that is provided or with the first order that is issued for retention of alcoholic beverages as security for tax payment after this Act enters into force.
Article 11 (Special Cases concerning Beer Tax Rates)
Notwithstanding the amended provisions of Article 22 (2) 1 (d), the tax rate of 115/100 shall be applied to the portion that is shipped out of a manufactory or declared for import from January 1 to December 31, 2000.
Article 12 (Special Cases concerning Declaration or Payment Period)
The declaration or payment period pursuant to the amended provisions of Articles 23 (1), 26, and 34 (2) on the portion that is shipped out of a manufactory or declared for import from January 1 to December 31, 2000 shall be extended to the end of the following month. Article 13 (General Transitional Measures)
The previous provisions shall be applied to liquor tax that has been imposed or is to be imposed pursuant to the previous provisions before the enforcement of this Act.
Article 14 (Transitional Measures concerning Direct Sales Outlets)
The direct sales outlets existing at the time this Act enters into force shall be considered to have been licensed pursuant to the amended provisions of Article 17 (1).
Article 15 (Transitional Measures concerning Alcoholic Beverage Business Operators' Organization)
The alcoholic beverage business operators' organization existing at the time this Act enters into force shall be considered to have been founded pursuant to the amended provisions of Article 20.
Article 16 (Transitional Measures concerning Presumed Shipment of Alcoholic Beverages)
The previous provisions shall apply to alcoholic beverages that have been used for manufacture of other alcoholic beverages at the same manufactory pursuant to the previous provisions of Article 22 before this Act enters into force.
Article 17 (Transitional Measures concerning Tax Payment Guarantee)
The previous provisions shall apply to a person who provided a guarantee for payment of liquor tax pursuant to the previous provisions before this Act enters into force.
Article 18 (Transitional Measures for Restriction on Makkoli Supply Area)
The previous Article 5 (3) shall apply to the restriction on supply areas of makkoli till December 31, 2000.
Article 19 Omitted.
Article 20 (Relationship with other Acts and Subordinate Statutes)
When other Acts and subordinate statutes quote provisions under the previous Liquor Tax Act at the time this Act enters into force, they shall be considered to quote the corresponding provisions of this Act in lieu of the previous Act, if any corresponding provisions exist under this Act.
ADDENDA <Act No. 6559, Dec. 31, 2001>
| (1) | (Enforcement Date) This Act shall enter into force on January 1, 2002. |
| (2) | (General Applicability) This Act shall apply beginning with the first alcoholic beverages that are shipped out of a manufactory or declared for import after this Act enters into force. |
| (3) | (General Transitional Measures) The previous provisions shall apply to the liquor tax that has been imposed or is to be imposed pursuant to the previous provisions at the time this Act enters into force. |
ADDENDA <Act No. 7031, Dec. 31, 2003>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2004.
Article 2 (General Applicability)
This Act shall apply beginning with the first alcoholic beverages that are shipped out of a manufactory or declared for import after this Act enters into force.
Article 3 (Special Cases concerning Beer Tax Rates)
Notwithstanding the amended provisions of Article 22 (2) 1 (d), with respect to the portion that are shipped out of a manufactory or declared for import from January 1, 2004 to December 31, 2006, the tax rate falling under each applicable period in the following Table below shall be applied.
| Taxable Objects | Applicable Period and Tax Rate | 2004. 1. 1 ～
2004. 12. 31 | 2005. 1. 1 ～
2005. 12. 31 | 2006. 1. 1 ～
2006. 12. 31 | | Liquor falling under Article 22 (2) 1 (d) | 100/100 | 90/100 | 80/100 |
|
Article 4 (Transitional Measures)
The previous provisions shall apply to the liquor tax that has been imposed or is to be imposed pursuant to the previous provisions at the time this Act enters into force.
ADDENDA <Act No. 7323, Dec. 31, 2004>
| (1) | (Enforcement Date) This Act shall enter into force on January 1, 2005. |
| (2) | (Applicability to Fruit Wine) The amended provisions of the proviso to Article 22 (2) 1 (b) shall apply beginning with the first alcoholic beverages that are shipped out of a manufactory after this Act enters into force. |
ADDENDA <Act No. 7428, Mar. 31, 2005>
Article 1 (Enforcement Date)
This Act shall enter into force one year after the date of its promulgation.
Articles 2 through 6 Omitted.
ADDENDA <Act No. 7532, May 31, 2005>
| (1) | (Enforcement Date) This Act shall enter into force three months after the date of its promulgation. |
| (2) | (Applicability to Disposition of Suspension of Alcoholic Beverages Manufacture or Shipment) The amended provisions of Article 12 (1) shall apply to an act corresponding to any of subparagraphs of the same paragraph of the same Article committed after this Act enters into force. |
| (3) | (Applicability to Disposition of Suspension of Alcoholic Beverages Sales) The amended provisions of Article 15 (1) shall apply to an act corresponding to any of subparagraphs of the same paragraph of the same Article committed after this Act enters into force. |
ADDENDA <Act No. 7841, Dec. 31, 2005>
| (1) | (Enforcement Date) This Act shall enter into force on January 1, 2006. |
| (2) | (Applicability to Report on Discontinuance of Alcoholic Beverages Sales Business) The amended provisions of Article 16 shall apply beginning with the first person who reports on discontinuance pursuant to Article 5 (4) of the Value-Added Tax Act after this Act enters into force. |
| (3) | (Applicability to Additional Tax) The amended provisions of Article 27 shall apply beginning with the first alcoholic beverages shipped out of the manufactory or declared for import after this Act enters into force. |
| (4) | (Applicability to Deduction and Refund of Tax Amount) The amended provisions of Article 34 shall apply beginning with the first alcoholic beverages declared for import after this Act enters into force. |
ADDENDA <Act No. 8139, Dec. 30, 2006>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2007. (Proviso Omitted. )
Articles 2 through 15 Omitted.
Article 16 (Transitional Measures concerning Amendment to Other Acts)
The additional tax that was imposed or is to be imposed pursuant to the provisions of a tax-related Act falling under any of the following subparagraphs before this Act enters into force shall be governed by the previous provisions of such tax-related Act, notwithstanding the amended provision of such tax-related Act amended by Article 15 (1) through (7) of the Addenda:
ADDENDA <Act No. 8837, Jan. 9, 2008>
| (1) | (Enforcement Date) This Act shall enter into force on July 1, 2008. |
| (2) | (Applicability to Taxation on Traditional Alcoholic Beverages) The amended provisions of Article 22 shall apply beginning with the first alcoholic beverages shipped out of the manufactory after this Act enters into force. |
ADDENDA <Act No. 8852, Feb. 29, 2008>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. (Proviso Omitted. )
Articles 2 through 7 Omitted.
ADDENDA <Act No. 9847, Dec. 29, 2009>.
Article 1 (Enforcement Date)
This Act shall enter into force one year after the date of its promulgation.
Articles 2 through 22 Omitted.
ADDENDA <Act No. 9899, Dec. 31, 2009>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2010: Provided, That the amended provisions of subparagraph 1 (b) of Article 3 and Article 5-2 shall enter into force on April 1, 2010, and the amended provisions of Articles 12 (1) 4-2 and 44-2 shall enter into force on July 1, 2010. Article 2 (General Applicability)
This Act shall apply beginning with the first alcoholic beverages that are shipped out of a manufactory or declared for import after this Act enters into force.
Article 3 (Applicability to Report on Conversion of Alcoholic Beverage Sales Business)
The amended provisions of Article 8 (3) shall apply beginning with the first report on conversion into the corporation after this Act enters into force. Article 4 (Applicability to Suspension of Manufacture or Shipment of Alcoholic Beverages and Cancellation of Alcoholic Beverages Manufacture Licences)
The amended provisions of Article 12 (1) 4-2 shall apply beginning with the first violation of labelling requirements on the containers, etc. of alcoholic beverages by a person who manufactures or imports alcoholic beverages after this Act enters into force, the amended provisions of Articles 12 (1) 10 and 13 (1) 7 shall apply beginning with the first violation of duties, etc. to issue the tax invoices by a person who manufactures alcoholic beverages after this Act enters into force, and the amended provisions of Article 13 (1) 2 shall apply beginning with the first violation of duties, etc. to issue the tax invoices by the direct sales outlet after this Act enters into force. Article 5 (Applicability to Disposition, etc. of Suspension of Sales of Alcoholic Beverages)
The amended provisions of Article 15 (1) and (2) shall apply to the first violation of duties, etc. to issue the tax invoices, etc. by vendors of alcoholic beverages after this Act enters into force. Article 6 (Applicability to Labelling Requirements on Containers, etc. of Alcoholic Beverages)
The amended provisions of Article 44-2 shall apply to the first alcoholic beverages that are shipped out of a manufactory or declared for import after this Act enters into force. Article 7 (General Transitional Measures)
Liquor tax imposed or to be imposed under the previous provisions at the time this Act enters into force shall be governed by the previous provisions.
ADDENDA <Act No. 10402, Dec. 27, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2011: Provided, That the amended provisions of Article 22 (3) 3 and attached table shall enter into force on April 1, 2011.
Article 2 (Examples of General Application)
This Act shall apply, starting from the alcoholic beverage shipped out of an alcoholic beverage manufactory or making a declaration of import first aster this Act enters into force.
Article 3 (Examples of Application concerning Exemption from Alcoholic Beverage Manufacturer's License at Time of Trial Manufacturing of Alcoholic Beverages)
The amended provisions of Article 6 (6) shall apply, starting from the first manufacturing after the enforcement of this Act.
Article 4 (Examples of Application concerning Liquor Tax Exemption for Collections for Purpose of Examination)
The amended provisions of Article 31 (2) 5 shall apply, starting from the first collection after the enforcement of this Act.
Article 5 (Examples of Application concerning Returned Alcoholic Beverages)
The amended provisions of Article 34 (1) 1 shall apply, starting from the first returning to the alcoholic beverage manufactory of the same alcoholic beverage manufacturer after the enforcement of this Act.
ADDENDA <Act No. 11134, Dec. 31, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2012
Article 2 (General Applicability)
This Act shall apply beginning from the first alcoholic beverage which is shipped from a manufactory or of which import is declared after this Act enters into force.
Article 3 (Applicability concerning Succession to License of Manufacture of Alcoholic Beverages Following Conversion into Corporation)
The amended provisions of Article 8-2 shall apply beginning from the first case in which conversion into corporation is reported after this Act enters into force.
Article 4 (Applicability concerning Standards for Disposition of Suspension of Sale at Direct Sales Outlets)
The amended provisions of Article 17 (3) shall apply beginning from the first case in which a relevant direct sales outlet violates the obligation of delivering a tax invoice after this Act enters into force.
Article 5 (Applicability concerning Hearings)
The amended provisions of Article 54 shall apply beginning from the first case in which disposition of suspension of manufacture or shipping of alcoholic beverages, malt or wort, or disposition of suspension of sale of alcoholic beverages is issued after this Act enters into force.
Last updated : 2014-07-01