PURPOSE: A non-account EC(Electronic Commerce) method offering a cash receipt function by linking with the national tax office and an agent server are provided to flexibly apply for a cash receipt tax system by automatically informing the national tax office of the non-account EC in real-time and realize the clear non-account EC by passing a certification procedure before a cyber account is generated. CONSTITUTION: A client(100) is a communication terminal for a customer to performing the EC through the wired/wireless network. A shopping mall server(400) offers the customers with the EC articles by including diverse shops on the online. If an EC event is generated between the client and the shopping mall, a VAN(Value Added Network) server(200) mediates a non-account transfer settlement by generating the cyber account after certification, and informs the non-account transaction to a national tax office server(500). A financial institution server(300) provides cyber account information to the VAN server.
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