This study was conducted to evaluate the protective effects of GABA (gamma-amino butyric acid)-enriched sea tangle juice (STJ) by Lactobacillus brevis BJ-20 fermentation against alcohol hepatotoxicity. The protective effects were determined by assessing glutathione (GSH) content levels and gamma-glutamyl transpeptidase (GGT) activity against ethanol-induced cytotoxicity in HepG2 cells. In ethanol-treated cells, GSH content decreased to 44.35% of control (ethanol-untreated cell) values; however, treatment with fermented sea tangle juice (FSTJ) at a concentration of 25 ${mu}g/mL$ increased GSH levels to 67.08%. These results suggest that FSTJ may prevent intracellular GSH depletion caused by ethanol consumption. Treatment with FSTJ against alcohol-injured HepG2 cells resulted in a dose-dependent decrease in GGT activity. The expression of cytochrome P450 2E1 (CYP2E1) enzyme, a major contributor to ethanol-induced oxidative stress, was also completely inhibited in FSTJ-treated cells at a concentration of 25 ${mu}g/mL$. Thus, this study demonstrated that ethanol-induced cytotoxicity could be attenuated by inhibition of GSH depletion, GGT activity, and CYP2E1 expression.