Abstract: Provided is a call connecting system and method based on mobile Voice over Internet Protocol (mVoIP). The method of connecting a call based on mVoIP performed in the system for connecting a call based on mVoIP including a subscriber server and a call processing apparatus may include the subscriber server receiving a call connection request to a second user terminal from a first user terminal and providing notification of the received call connection request to the second user terminal, the call processing apparatus receiving a call attempt message from the first user terminal, the call processing apparatus receiving a call waiting notification, providing notification of a ready state from the second user terminal, and the call processing apparatus establishing a call connection between the first user terminal and the second user terminal by transmitting the received call attempt message to the second user terminal.