가상화폐의 법적 특성과 거래에 관한 법리

Abstract

Although cyber coin exists in cyberspace, it has a unique characteristic that distinguishes it from other cyber goods. The form of existence depends on a particular online system but allows independence of control, as is a matter of reality, away from its relationship with the system provider. Thus, even though the owner of the cyber coin is limited to cyberspace, it is a complete independent control equivalent to ownership. However, the cyber coins are a type of cyber goods and clearly reveal the lack of general trust and function of the currency. The reality that cyber coins, which claim various block chain technologies, are being traded clearly shows the meaning of assets as they are independent cyber goods, not as currencies. If cyber coin is considered as a type of cyber goods, a taxation system can also be established according to transactions and imputed relationships. The type of business of the exchange can be determined and taxed, the transaction or transfer income tax of the trader, and the source collection of the exchange. Moreover, a third deposit agency needs to be considered to protect the coins deposited by the trader at the Cyber Coins Exchange. Meanwhile, regulations on cyber coin transactions should be made on the premise that they are private autonomy of cyber goods and online transactions. The valuation of cyber goods in the transaction can be individual, personal, and unstable, but it is only subject to investment and will fluctuate according to attention. It is absolutely necessary to clarify the nature and legal status of the cyber coin for the direction and contents of legal books to manage social issues related to it. The legal status of cyber coins should be objective and laws related to its publication, management, distribution and utilization should be systematically reviewed. Cyber coin is a new type of cyber goods that exists in different types of cyberspace and its usage depends on diversity in the cyber environment. We must understand the new phenomenon and consider reasonable and effective regulation and management. The value of cyber coins is an individual assessment, and fluctuations in cyber coins are a matter of preference. Private autonomy is always subject to regulation if private autonomy is assessed by current ethical and social necessity despite repeated innovations.