PURPOSE: A game server and a game item converting method thereof are provided to plan profit creation of a game company while maintaining the item buying power of a user.;CONSTITUTION: If game application is installed in a user terminal and is used (S400), a user purchases a permanent item which is provided from the game application (S410). An item changing part of a game server senses that the period in which the user holds the permanent item or does not uses it reaches a pre-set specified period (S420,S430). A message for receiving game money or a bonus temporary item is transmitted if the item changing part changes the permanent item into a temporary item with the user terminal (S440). A game supporting part indicates a game item stored in an application memory and the user selects the permanent item which wants to change into the temporary item if the user wants to change the permanent item into the temporary item (S440). The item changing part stores the game money or the bonus temporary item which is obtained through item change with information for the temporary item in a game database (S460).;COPYRIGHT KIPO 2013;[Reference numerals] (AA) Start; (BB,EE,FF) Yes; (CC,DD) No; (GG) End; (S400) A game application is installed in a user device; (S410) A permanent item is purchased by the user; (S420) Has a certain period of time passed since the time of purchase ?; (S430) Has a certain period of time passed since the permanent item was used ?; (S440) A message is transmitted to the user device in order to notify the user that he can earn game money by converting the permanent item into a temporary item; (S450) Has the user chosen to convert the permanent item into a temporary item ?; (S460) The permanent item is converted into a temporary item and a certain amount of game money is given to the user
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