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This paper aims to construct a linguistic resource of Korean Multiword Expressions for Feature-Based Sentiment Analysis (FBSA): DECO-MWE. Dealing with multiword expressions (MWEs) has been a critical issue in FBSA since many constructs reveal lexical idiosyncrasy. To construct linguistic resources of sentiment MWEs efficiently, we utilize the Local Grammar Graph (LGG) methodology: DECO-MWE is formalized as a Finite-State Transducer that represents lexical-syntactic restrictions on MWEs. In this study, we built a corpus of cosmetics review texts, which show particularly frequent occurrences of MWEs. Based on an empirical examination of the corpus, four types of MWEs have been distinguished. The DECO-MWE thus covers the following four categories: Standard Polarity MWEs (SMWEs), Domain-Dependent Polarity MWEs (DMWEs), Compound Named Entity MWEs (EMWEs) and Compound Feature MWEs (FMWEs). The retrieval performance of the DECO-MWE shows 0.806 f-measure in the test corpus. This study brings a twofold outcome: first, a sizeable general-purpose polarity MWE lexicon, which may be broadly used in FBSA; second, a finite-state methodology adopted in this study to treat domain-dependent MWEs such as idiosyncratic polarity expressions, named entity expressions or feature expressions, and which may be reused in describing linguistic properties of other corpus domains.