On January 7, the Ministry of Planning and Finance of South Korea issued a draft amendment to the "Liquor Tax Law Implementation Order", the main contents of which are as follows:

Add nitrogen to the ingredients that can be added to alcohol.

The condiments that are not subject to the collection of alcohol tax are specifically defined as foods with a non-volatile content of 30 degrees or more added in the cooking process of other foods.

For beer and turbid alcohol whose quantity is the tax standard, in order to balance the tax with distilled liquor and other alcohol whose price is the tax standard, a price linkage system has been introduced to prevent excessive alcohol tax reduction.

At the same time, it has also formulated specific fines for unreasonable exemptions from liquor tax and determined the amount of fines.

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