CHAPTER I GENERAL PROVISIONS
Article 1(Purpose) #
The purpose of this Act is to secure the safety of liquor trade and to facilitate liquor taxation by prescribing matters concerning the standards and procedures for the business license for the manufacture and sales of liquor, verification of liquor, etc.
Article 2(Definitions) #
Unless otherwise provided, the meaning of terms used in this Act shall be as prescribed by the Liquor Tax Act.
CHAPTER 2 MANUFACTURE AND SALES OF LIQUOR
SECTION 1 Liquor Manufacturing License and Liquor Sales Lice
Article 3(Liquor manufacturing license) #
(1) Any person who intends to manufacture liquor shall obtain a license from the head of the competent tax office by fulfilling the facility standards and other requirements prescribed by Presidential Decree for each liquor manufacturing plant by type of liquor under Article 5 of the Liquor Tax Act. The same shall also apply where he or she intends to manufacture other liquor other than the types of liquor licensed in the same liquor manufacturing plant.
(2) If a person who has obtained a license for the manufacture of liquor (hereinafter referred to as "liquor manufacturing license") pursuant to paragraph (1) engages in any of the following acts, it shall not be deemed the manufacture of liquor; provided, in the application of subparagraphs 1 and 2, if it is in accordance with subparagraphs 3a5) through 9) of the Appendix of the Liquor Tax Act, it shall be deemed to be the manufacture of liquor:
1. If alcohol is diluted with water at a liquor manufacturing plant to manufacture licensed liquor;
2. If ingredients that can be added to licensed liquor is mixed at a liquor manufacturing plant in order to manufacture licensed liquor;
3. If ingredients that can be added to other types of liquor, or edible food provided in the Food Sanitation Act are added to liquor manufactured with a manufacturing license at a liquor manufacturing plant to be provided free of charge without the purpose of sale to people visiting the liquor manufacturing plant; provided, the cases where the liquor is taken out of the liquor manufacturing plant, such as where a person visiting the liquor manufacturing plant takes the liquor out of the liquor manufacturing plant (excluding the cases falling under subparagraph 1 of Article 15 of the Liquor Tax Act) shall be excluded herefrom.