Disclosed is a data call terminating service system and method for a dynamic IP of a mobile communication terminal. The method includes the steps of: a) transmitting, from a DNS to a call terminating server, access request information about a request of access to a URL designating a specific mobile communication terminal from an external host; b) acquiring, at the call terminating server having received the access request, a phone number of the mobile communication terminal corresponding to the URL contained in the received access request information by making reference to a database; c) requesting, at the call terminating server, data call establishment from the mobile communication terminal after acquiring location information of the mobile communication terminal corresponding to the phone number acquired in step b) through HLR; and d) notifying, at the call terminating server, the DNS and the external host of IP assignment information received from the mobile communication terminal having established the data call.