Smart Work is defined as innovative behavior ultimately aimed to improve productivity of an organization through maximizing flexibility of working environments realized with development of information communication technology. Notwithstanding the current high interest in Smart Work, the studies that support to explain how these attempts are applied in enterprise field and its effectiveness are insufficient. Therefore, in this case study we examined Etners, which strategically adopted Smart Work, with participatory observation. By using this method, we could observe parts that were difficult to catch only with surveys or interviews and reported on Etners' Smart work of motivation, execution process, outcome, and henceforth tasks with specific suggestions. Exemplary company, Etners, built innovative office area called Smart Office in respect of strategic management of spaces. It also promoted integrated Smart Work by introducing and utilizing related systems and policies and using these efforts to Company’s image promotion. This significantly improved communication between employees and working divisions and heightened employee satisfaction and group identity through time management skills and technology related to Smart Work. Additionally, we discovered the existence of firm will of board of directors to propel successful Smart Work system and vigorous training within organization in this close observation. Etners, in this case, pursued integrated Smart Work innovation that encompasses space, time, ICT technology and we studied comprehensive phenomenon in this development progress. Therefore this case study as a research that adopted qualitative examination method in Smart Work’s beginning stage, presents implication as follows. bove all, in perspective of operational level, we considered introduction course of Smart Work and its dynamics. Because there is only a few cases that adopted integrated Smart Work system, our case will be able to offer various information that companies which considers adopting it need. This includes information about management of spaces and overall Smart Work processes. Finally, we provided groundwork of various discussions about effectiveness of Smart Work. Especially, our research gave attention to Smart Work’s effectiveness in HR’s perspective and possibilities that might affect company result through organizational commitment.