주세법상 소규모맥주제조 면허제도의 도입과 향후과제

다국어 초록 (Multilingual Abstract)

Through the revision of the decree of the liquor tax law, it has become possible for the micro breweries to open for business in Korea after February 1, 2002. This paper examines those main priority issues that came up in the process of introducing the micro brewery licence, and future policy objectives. According to the micro brewery licence, beer can be brewed within the yearly production capacity limits of 60 to 300 kl, and sold only in restaurants or pubs that are in the same place as the micro brewery. This reflects the governmental claim that its core policy goals regarding the liquor tax law, namely, the strict division between manufacturing and sales, liquor quality control, and liquor tax administration, must not be eased by introducing micro brewery licensing. However, such a restriction needs to be reconsidered by studying the actual operating situations of the micro breweries which will be established in the future. Furthermore, tax reductions for the micro breweries can be considered.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 맥주의 제조 및 판매와 관련된 기존 국내제도
• Ⅲ. 소규모 맥주제조장에 관한 외국제도
• Ⅳ. 주요 쟁점사항 분석과 소규모 맥주제조면허 제도내용
• Ⅴ. 향후 정책과제
• 〈참고문헌〉
• 〈Abstract〉