가상화폐의 의미와 법적지위 - 비트코인을 중심으로 -

Abstract

Various disputes arose following the government's announcement of a regulation plan for virtual currency at the end of 2017, but no visible regulatory measures such as the completion of legislation or the proposal of government-level regulatory measures like foreign countries have been developed. Japan and USA, which completed the legislation, may have legal stability, but the legal nature of the virtual currency can not be clarified, so there may be more confusion in the future. Before the legal regulations, this study was designed to explore the concept and nature of virtual currency based on Bitcoin which is the origin of virtual currency. First, we examined the process of acquisition of virtual currency so we called “Mining” and try to understand the way of existence of virtual money. Secondly, the current legal system, such as the electronic payment method, which has a similar existence method as the virtual currency, was examined for reference in regulating the virtual currency. It also tried to approach the nature of virtual currency by analyzing its actual usage. Also the recently announced accounting audit report for Virtual Money Exchange stated that virtual currency differs from assets based on existing accounting standards in accounting terms based on the classification of virtual currency into different items. In a criminal case, the court recognized the virtual currency as a valuable economic asset and sentenced it to forfeit. Conclusions were replaced by suggestions on what should be focused on in future legal regulations. Unlike the background of the virtual currency, the reason why it is misused is because there are more speculation for profit than for its merits. It proposed ways to prevent speculative demand in the future by seeking ways to give intrinsic value to virtual currencies.