The purpose of this study is to suggest tasks and provide alternatives for creating a Virtual Taekwondo competition culture. To this end, participant observation techniques were utilized. To summarize this study. There is a task to develop Virtual Taekwondo as a competitive culture. First, it can be said that it effectively complements HMD and motion capture, network technology. This can be said to be the technicality according to the digital technical challenge. This is to overcome the shortcomings of digital equipment, namely HMD, such as weight, dizziness, and limitations in movement, and to improve the sensors for motion capture. Second, it can be said that it is interesting due to the regular tasks of the game. This is to create a game environment with rules such as visual effects of high-difficulty kicks, auditory effects such as impact sounds, and referee operation methods. Third, it can be said that it is a transformation from experiential content to an educational program. This can be said to be universality according to the Virtual Taekwondo utilization task. This method can be made more universal by hosting event matches or utilizing YouTube reviews. Therefore, we expect that this study will help create Virtual Taekwondo competitions and establish them as another competitive culture in the Taekwondo field.