This method and system for managing cross-border e-commerce using an online-to-offline model provides a service model and system model that solve problems currently addressed by cross-border e-commerce, such as: (1) clear product tracking, (2) guaranteeing product safety, (3) preventing illicit activities such as tax evasion (through direct delivery), (4) streamlining customs procedures, and (5) eliminating the burden of domestic sales tax, and the like. The present invention provides a method for efficiently managing the purchase of products subject to and not subject to taxation of cross-border e-commerce by applying an online-to-offline model to cross-border e-commerce. In this method for controlling a cross-border e-commerce management network system for ascertaining information about a tax-exempt product, the purchaser of the tax exempt product, and the purchase price of the tax-exempt product: a server system comprising a database for managing users, tax-exempt products, purchase histories, and purchase conditions uses a web client server system using Internet communication to link a client device for a supply source of a tax-exempt product, a client device for the customs of a first country, and a user client device for a consumer, and as a result, user purchase operations in a sample showroom are managed under prescribed conditions and customs inspection is streamlined.
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