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>