IP Telephony service was restricted to an outgoing call and low quality since the trust domestic IP Telephony service launch of Saerome co. Ltd, in Jan. 2000. However, Interest of IP Telephony service, which is substituted for PSTN, has been highly elated because of the developed equipment softswitch and new technology. This kind of importance and marketing of VoIP are recognized to telecommunication providers. With this trend, they try to administrate customer satisfaction and invest R&D to survive in this hard competition and unexpected change. To achieve this objective, they should try to realize the searching process of the quality decision attribution (QDA). However, there is little research on the aspect of service quality of Internet telephony so far. For this, the investigator established the tangibles, the reliability, the responsibility, the assurance, the empathy, the charge with information sources as core elements. In order to examine the influence of IP Telephony service upon the attitudes toward a brand and the purchase intention.