Legal Challenges for Metaverse

ICT convergence technology related to the Fourth Industrial Revolution and the social disaster of coronavirus are accelerating the metaverse society in the intelligent information society. Metaverse is also actively used in the field of public administration services, including the game and education industry. Since economic transactions and administrative services are actually carried out in the metaverse, the virtual world space of the metaverse is emerging as a legal challenge to how real world laws should be applied in the metaverse. The issue of taxation on acts or income in the virtual space of the metaverse and taxation when taxpayers use it as a tax haven are also emerging. In addition, XR is an invasive data collection and monitoring by facial recognition technology by VR headsets and AR glasses combined with other wearables, making privacy and privacy issues a legal challenge. In addition, the transition to an immersive virtual world using virtual reality headsets can be used for excessive advertising by collecting detailed information such as users' facial expressions, voices and accents, and vital signs than companies can collect through existing screens. In addition, if the Metaverse Act is enacted, whether the metaverse industry will be uniformly self-regulated or regulated self-regulation, the metaverse will be classified as 'illegal profit and harmful contents/services', 'freedom of expression, freedom of press and publication, freedom of business' (freedom of advertising), content/service related to privacy protection', and 'legal but harmful content/service', and it is a question of whether to regulate authoritatively, regulated self-regulation, or self-regulation according to the principle of proportionality. Therefore, in this paper, after examining the concept and characteristics of the metaverse and the current state of metaverse utilization in the public domain, the legal status of avatars in the metaverse, cybersecurity reinforcement issues in the metaverse, regulation of excessive advertising, and metaverse Review the legal tasks related to self-regulation issues and tax imposition issues that were regulated at the time of enactment of the law, and suggest tasks for improvement.