A Voice over Internet Protocol (VoIP) system includes at least one Internet Protocol (IP) terminal setting up a call through a switching system according to a signaling protocol, and at least one computer terminal capable of remotely accessing the IP terminal. The IP terminal sets up the call by exchanging a signaling message with a counterpart IP terminal when the computer terminal has remotely accessed the IP terminal, by transmitting a packet received through the call to the computer terminal, and by transmitting a packet received from the computer terminal to the counterpart IP terminal. A subscriber can receive and originate a call by accessing the subscriber's IP terminal irrespective of the subscriber's location.