데이터의 소유권과 현지화에 관한 연구

With the development of the Internet, it became possible to collect and use personal information freely, and governments began to strengthen privacy laws. However, as the global economy has become digitalized and various platform businesses using personal information have grown, data have been recognized as a resource, and the privacy law is being revised again to enable economic use. In particular, as governments foster the My Data industry, where individuals can directly control and utilize their own information, the legal principles for individual data sovereignty are also developing. On the other hand, interest in the national data sovereignty is also growing as the government implements policies to localize data to protect domestic resources and secure competitiveness of domestic companies. However, Data Localization should be developed in a way that does not store data in the country but is appropriately utilized in terms of economic revitalization. On the other hand, tax law focuses on data as a new tax source in the digital economy. However, the arguments presented by socialist and economists as the source of basic income are insufficient to be used as legal arguments for data tax levies. Therefore, this paper sought to review domestic and international laws on ownership of data and to find an interface that could be linked to data localization as a way to address international taxation issues, especially with regard to cross-border movement of data. Data taxe not only has the advantage that of allowing and limiting multinational IT companies such as Google to transfer data to overseas servers in an economical way, but also complement existing tax-oriented international taxation systems by taxing almost free data. Data tax is aimed at taxation on unidentified data in the blind spot of individual data ownership, so it also has the function of complementing each other without conflict with the MyData industry being pushed by the government. This article presents the need for the introduction of a data fundamental law that grants government control to complete the legal mechanisms necessary for the initial settlement of data taxes that can let data economically be localized.