When you think about your childhood, do you remember playing with a transforming robot? Robots that we could see in real life were very simple, like the transforming robots from 20 years ago. Then, how about in 2017? It is currently underway that the scope of the robot is extended to robots which can talk with humans, and A.I. playing “Baduk” with humans. Over time, the number of robots and A.I. has increased dramatically every year. According to World Robotics Report 2016, the number of industrial robots’ worldwide annual supply was 60,000 in 2009 and the number of that in 2015 recorded 254,000 and 290,000 in 2016. Robots have become wiser, and their number have rapidly increased. As this phenomenon spread over around the world, humans who make robots cannot help feeling a sense of crisis. At this rate, a human’s own ability can be overtaken by robots and A.I. For these reasons, controversial issues and debates over “Robot Tax” have begun. “An imposition of tax toward the economic value of labor that robots have done” is a key content of the “Robot Tax.” The dispute over the “Robot tax” continues until now: “Who has to pay the Robot Tax?”, and “Do robots have rights to be thereby liable to pay tax?” Let’s look at the pros and cons of the “Robot Tax” and expert opinions.