The purpose of this study is to empirically determine the structural relationship between employee constructs such as internal service quality, employee satisfaction, and organization commitment and customer constructs such as perceived value, customer satisfaction, and loyalty to suggest an effective business strategy for restaurant business. To do this, the study consulted with the Korea Restaurant Association, the representative of Korean food service and got the intention of participating in the research from the Daegu branch. As a result, 51 restaurants registered in the Daegu branch who showed their intention to participate were selected as an initial sample. Also, other restaurants were introduced through snow-ball sampling method by the owners of restaurants who finished responding to the survey, and total 100 restaurants were examined. A survey was conducted to external customers who visited restaurants and internal customers working there. For final analysis, 741 questionnaires of internal customers and 970 questionnaires of external customers were used. The result of analysis showed that team-work & communication in internal service quality has a significant effect on employee satisfaction, employee satisfaction on organization commitment, and organization commitment on value perceived by customers. Also, perceived value has a significant effect on customer satisfaction and loyalty, and customer satisfaction on loyalty.