The present invention relates to a corner panel for an ultra-low temperature fluid storage tank, and an ultra-low temperature fluid thermal insulation system having same and, more particularly, to a corner panel for an ultra-low temperature fluid storage tank, and an ultra-low temperature fluid thermal insulation system having same, which enable a membrane of a metal material to be attached effectively and at a low cost, reduce the amount of metal material used so as to reduce costs and weight, and can reduce man hour by reducing the level of difficulty in manufacturing not only unit products but also in manufacturing storage tanks, due to the reduction in weight. The present invention, with respect to a corner panel for an ultra-low temperature fluid storage tank, comprises: a panel main body installed on the corner of the storage tank and having an L-shape; an anchor strip fixed on the panel main body; and a steel corner fixed on the anchor strip and installed on the corner of the panel main body, and fixed