[콘텐츠칼럼] 게임도 문화라면, 세제 기준도 달라져야 한다

Korea's game industry is the nation's top cultural export yet remains excluded from production tax credits and cultural consumption deductions granted to film, broadcast, and webtoons, revealing structural institutional discrimination. Gaming requires high-risk, long-term investment with creation combining narrative, technology, operations, and community—particularly vulnerable for indie developers—making tax support economically justified. Aligning policy with gaming's actual economic and cultural importance is essential to maintain competitiveness while recognizing legitimate cultural consumption.