Legality.

If you kill someone randomly, in cold blood, without permission; it’s considered against the law and the state or country you are in may prosecute you for breaking the law.

Now if you kill someone randomly, in cold blood, WITH permission; you are a soldier committing state/country sanctioned murder. The state or country you are in may not prosecute you for breaking a law, unless you comitted war crimes and said country is accountable on that front.

Other than that, yeah its pretty much the same. Just whether the place you live can legally prosecute you or not really.

Intention.