디지털 시대의 예술창작품에 대한 과세 방안 ―AI의 예술 산출물, 아트 NFT, 미술품 조각투자를 중심으로―

With the rise of digital transformation and advancements in artificial intelligence, there will likely be increased discussions on art creation, the scope of artworks, and copyright. Alongside cultural and copyright debates, there’s a need to debate tax laws, focusing on the taxation status and benefits. This study reviews the taxation of AI-generated artworks, digital art like NFTs, and issues such as fractional ownership and profit sharing in art creation. In tax discussions, it’s crucial to consider income tax principles aligned with income generation capacity and legislative goals fostering artistic creativity for cultural development. First, key issues include whether AI-generated outputs qualify as works of authorship and whether AI can have electronic personality. Currently viewed as collaborative efforts between humans and AI, they suggest a tax framework akin to physical artworks could apply. Second, art NFTs, digitizing artistic creations, require step-by-step legal assessments. Classified as securities, they'd face financial investment income tax by 2025；as virtual assets, they’d be taxed similarly；otherwise, they'd be taxed like traditional artworks. Third, fractional ownership art investments, distinct from joint physical ownership, demand fair taxation vs. other securities. Tax discussions due to AI advances must go beyond individual countries to seek international consensus and norms.