유튜버(YouTuber)의 소득에 관한 과세방안 연구

With the development of the internet, the entire world has been united through a single source of network and with the evolution of smartphones, anyone can film a video anywhere and share it around the globe. Being accompanied by this situation is a brand new type of income. However, though the income made, the newborn type of income is not yet being taxed. When this income is especially related to a multinational corporation, it is difficult for the National Tax Service(NTS) to determine the existence and proper size of income earned by workers in this field. Therefore, now is the time to create new policies for those who work in this field and properly tax them. This study will examine the unstructured data in this field and process the formations of new income to suggest new policies that are necessary for the NTS to consider. Although frequent situations have been uncovered of workers making income through the unstructured data, this study focuses on the income made from YouTube, a video sharing platform managed by Google. In order for the NTS to thoroughly examine this new type of income, we need to draw YouTubers willing to participate in NTS system. Offering benefits to these YouTubers while calculating each YouTuber’s income tax would provide help to achieve the goal. Nevertheless, YouTubers should be strongly taxed by directing the YouTubers to submit a written document of their tax data. And the YouTubers should take full responsibility when they have taken a tax refund by evading the regulations. Lastly, this study makes a suggestion on changing the Enforcement Rules of the Foreign Exchange Transaction Act. This study guides an investigation of new policies for those who make profits through unfamiliar methods.