Big Data, IoT, and Artificial Intelligence In order to provide O2O services that can break down the boundaries between online and offline and improve the customer experience, it is necessary to innovate using IT. Recently, the market size has been increasing due to the proliferation of mobile easy payment using smartphones and various O2O services that create new value by connecting online and offline. There are a lot of studies on development methodology and business model from the IT viewpoint, but the method of development of domestic O2O business remains at the brief process description and initial review level. In terms of the basic concept of O2O in terms of ease of access and integration, we tried to develop a methodological approach to O2O business by looking at the definitions and characteristics of O2O business and considering the general business model and development methodology. A similar GREAT methodology is presented with reference to TAIDA, a methodology for resolving uncertainties in the future. In this study, we propose a successful application method in O2O business and look at concrete examples to suggest business opportunities for unexplored areas and to provide directions to many venture startup preparers preparing for business in the future.