For that reason, more and more growing of the internet speed, many kind of the multimedia as if the voice, a letter, a photograph, a moving picture are appearance and integration of the internet as if the wireless internet, the CATV, a satellite is forming. Today, many changes in the communication environment are occurrence. therefore a demands of the user keep up increase. so, in this paper, we developed the SOHO IP-PBX embedded which can automatically exchange the call. the developed IP-PBX have many functions as if the exchange call function, the gateway function, the PSTN backup function, the FAX function, the VPN function, etc. and verified it by an experiment on the rules in KT.