Kim criticizes Kant's constructive philosophy, and he proposes to accept the philosophical Taoism as a philosophical alternative. Depending on Kant's analysis on the aesthetic, I criticize Kim's proposal and try to elucidate the philosophical meaning of Taoism as follows; (1) Kim's claim that the statements of the philosophical Taoism is the grammatical truth and the fact of the world is not justified. (2) The statements of the philosophical Taoism contradict the scientific world view. (3) Kim reduces Kant's transcendental ego to the psychological, empirical ego. Therefore he fails to understand the important functions of the logical, conceptual form, Finitism, and self-limit in Kant's philosophy. (4) The statements of philosophical Taoism are not the truth of the world fact. Rather they are similar to Kant's aesthetic judgments. As the aesthetic judgments have the necessity of the agreement, the philosophical statements of Taoism have the same necessity. (5) So, to defend the philosophical statements of Taoism, it is not necessary to offend the scientific world view and the logical or the conceptual principles. (6) The philosophical statements of Taoism and Kant's aesthetic judgments have the same function in the imagination. To see the world in imagination is to have the another outlook. (7) In the light of the imagination, 'the transformation of things'(物化) and the rejection of the distinction between subject and object(物我一如) are elucidated without the metaphysical mystification. (8) To understand the philosophical statement of Taoism in the aesthetic point of view is to escape the philosophical burden to reject the conceptual or linguistic distinctions. (9) To understand the philosophical statement of Taoism in the aesthetic point of view is consistent with the relationship of the world, which is the unique characteristics of the philosophical Taoism.