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In English, it is also called rolling tobacco or hand-rolled cigarette .[1] In Korean law, the tobacco leaf used to roll rolling tobacco is called a lotus , and in Article 60, Paragraph 4 of the Enforcement Decree of the Local Tax Act, it is defined as "tobacco made by lightly flavoring low-grade leaf tobacco or flavoring somewhat high-quality leaf tobacco and cutting it into thin pieces to be smoked using a tobacco pipe or by the smoker himself by rolling it with cigarette paper." The lotus referred to here refers to the cut form of tobacco leaves, and if the leaf tobacco is processed directly by the smoker, it is also included in the category of rolling tobacco