A system and a method for providing a virtual exhibition space by utilizing a 2.5 dimension image. The system forms a perspective view having a specific viewpoint and the specific number of vanishing points with respect to a specific virtual exhibition space having a plurality of wall surfaces, calculates virtual 3D coordinates for a specific position on the plurality of wall surfaces in the perspective view, based on the varnishing points of the perspective view, positions a specific 2D content image on at least one wall surface of the plurality of wall surfaces in the perspective view by rotating or resizing the specific 2D content image based on the virtual 3D coordinates, and completes a virtual exhibition space image by using the perspective view having the content image.