클라우드컴퓨팅 활성화를 위한 세제지원제도에 대한 연구

Recently, terms such as artificial intelligence (AI), data, network, and cloud are widely used in our society, and the current government is also advocating an artificial intelligence powerhouse. In this respect, the cloud computing industry has importance. This article intends to suggest improvement measures from the perspective of tax support to revitalize the cloud computing industry, which is the basis of the AI industry. First, it is necessary to promote the realization of the Act on The Development of Cloud computing and Protection of its users(hereinafter referred to as the “Cloud Computing Act”). For example, while contents such as SaaS, PaaS, and IaaS are stipulated in the Act on Restriction on Special cases concerning taxation(hereinafter referred to as the “Tax special Act”), it is difficult to say that they are clearly stipulated in the Cloud Computing Act, which should stipulate the above matters. Since not all related contents are reflected in the Cloud Computing Act, there is a limit to defining the above contents as ‘technology or equipment under the Cloud Computing Act’. As an improvement plan, the Cloud Computing Act clearly defines the above contents related to the cloud, and as the next step, special cases are prepared in the Tax special Act to revitalize the cloud industry based on the above law. Through this, organic relationships and systematic unity between the tax law and related laws are promoted. In addition, as long as the Tax Special Act stipulates that the cloud corresponds to new growth and source technology, it would be logically reasonable to include cloud-related facilities in new growth commercialization facilities. However, the current legal provisions do not stipulate that. It is interpreted that cloud-related facilities do not correspond to the inclusion of integrated investment tax credit and depreciation expenses of facility investment assets. In contrast, in Japan, which has a similar legal structure to Korea, the DX investment promotion tax system was introduced to provide tax incentives such as tax credits and special amortization for investments related to digital transformation using cloud technology. This system was prepared as part of the social perception that Japan is lagging behind the digital transformation(DX) internationally and as a policy response to overcome it. In addition, cloud computing is closely related to carbon neutrality. While there is a critical view that cloud data centers consume enormous power and cause carbon emissions, there is also a positive view that energy efficiency and resource sharing can contribute to reducing carbon emissions by replacing the existing On-premise system. In particular, in the future, it is necessary to provide policy incentives to promote the joint use of cloud-based data centers by utilizing shared economic characteristics and to provide tax incentives to companies participating in this transition. Eventually, tax support should be expanded not only to operators but also to users to revitalize the cloud computing industry, which will contribute to digital transformation and carbon neutrality across the industrial ecosystem.