Applying VR technology to animation areas is emerging as a trend of recent years. So if you use this VR technology in traditional ink animation, 2D art piece is expected to be equipped with a new narrative style and visual and auditory language, making it a new animation genre. There's a lot of technical difficulties in putting the existing 2D ink image on a 360 degree display. VR ink animation has been created that gives depth to VR space by using layer extraction method based on depth of distance and placing layers extracted on curved surface that is aligned with depth in 360-degree space in the image of ink painting, which is the background of traditional ink animation. In the text, we took an overview on problems generated in extracting layers of distant view, close-range view and middle distant view from the existing image of ink painting and made suggestions of an effective way to approach them.