In the intelligent information society by the 4th industrial revolution, artificial intelligence, big data, drones will affect the tax law area too. Although the introduction of artificial intelligence robots, the introduction of electronic personality, the guarantee of basic income, and the introduction of robot tax, are being discussed, tax law studies on drones are insufficient.
Recently, the drone technology is a key technology that leads the fourth industrial revolution. The drones market is rapidly expanding according to the development of the drones industry, and the drones equipped with artificial intelligence and high-performance cameras and GPS function as small artificial intelligence robots But also affect job change and regional economic development. Hobby drones range in price from several hundred thousand won to ten million won, commercial drones are priced at 180 million won, Due to the inadequacy of the local tax laws, unlike airplanes and ships, it is not possible to impose acquisition tax, registration license, and property tax, which may violate tax equality and tax justice. In the United States, however, registration fees are required to be paid for new drones or for renewal every three years.
Although previous studies have discussed the regulation of drones such as privacy of drones, there is a desperate need for the rational improvement of the local tax law based on tax investigation and limitation on drones, taxation system for drones, registration license, acquisition tax, do.
Therefore, we review taxation system of Korean income tax law, corporation tax law, VAT law, and local tax law, and then consider the necessity and limit setting problem of tax investigation through drones, realization point of fair taxation and tax definition, It is reasonable to seek legislative improvement measures of the local tax law for the purpose of securing the financial highland through the expansion of the financial resources, the acquisition tax of the drone, the range of the property tax, the registration license tax, the acquisition tax and the property tax.