This study is to create and develop Korean cartoon & animation through the comparative study on those activities in Korea, America & Japan. Three countries advance highly in the art creation and industry development of their cartoon & animation. Therefore, the purpose of this study is to compare and analyze the following activities related to the education ${cdot}$ art ${cdot}$ culture ${cdot}$ industry of their cartoon & animation; 1) The education of their cartoon & animation is deeply specified in the establishment of department, composition of curriculum, and research & development. 2) The art of their cartoon & animation is widely diversified in the art creation of cartoon & comics, vanguard experiment of animation, and awarding system. 3) The culture of their cartoon & animation is clearly distinguished in the setup of organizations, expansion of cultural facilities, and festival events. 4) The industry of their cartoon & animation makes ultramodern contents of cartoon & comics, film digitizing of animation, and brand merchandising of characters. Finally, we must research and develop the ${ll}$digital cartoon, webtoon, and mobile animation${gg}$ in Korea.