This paper looks at virtual museums that will bring great changes in culture and art field in the 21st century to discover how a suitable systems supprts effective distribution and utilization of digital cultural asset. The purpose of this paper is to suggest a realistic and rational system to lead development of museums based on the researches of virtual museum. VR, Virtual Reality, has recently taken center stage as the best platform to provide content for various industries and public interest in VR also has soared up. This new trend influences museums, too, leading to a birth of new form of museum, so called Virtual museum. As known for IT leader, Korea has been vigorously producing new digital cultural assets. National Museum of Korea, National Museum of Modern and Contemporary art Korea, Seoul History Museum and SAVINA Museum have actively introduced exhibition services that applied VR technology and in 2015, Nexon computer museum, the first 360 degree virtual museum in Korea opend. Those museums that have taken VR technoligy created new cultural landscape - “Digital landscape”, extending boundaries of museum and cultural landscape. Digital cultural landscape created by VR technology can be applied for various usages, not limited to exhibition but also used for other industries such as travel, tour and research and study of related fields. Government sectors pay attention to the potentioal growth of VR technology and provide multiple supporting plans to vitalize VR industry.