As there is a wide spread and rapid development of smartphones, the number of smartphone application is dramatically increasing. The transformation from wired to wireless Internet to mobile Internet environment leads to the important roles played by smart phone applications. Thus, the study aims to develop and propose the quality assessment model that is appropriate to smartphone applications, which is distinguishable from general purpose software assessment and examines the difference in perception on the quality factors between developers and user groups. The model consists of five external characteristics and the corresponding fifteen internal attributes that contribute to the evaluation of complicated elements included in smartphone applications. The authors applied the Analytic Hierarchy Process(AHP) method among multiple decision making methods and thus improved the reliability by assessing the subjective characteristics of related elements in an objective manner in order to evaluate the quality factors of developer groups, and tested the research hypothesis based upon the Technology Acceptance Model(TAM) in order to examine the impact of smartphone quality factors on the user group`s willingness to use consistently. The study revealed that the perception on the degree of importance of the quality factor was different among departments even within developer groups, and there was a significant difference in the perception on quality factor between developers and users. Through such processes, it was found that the planners had the most similar perception on the quality factor of smartphone application to the users concerned. In addition, it was found that the maximization of functionality, usability, and mobility led to the satisfaction of both users and developers while fulfilling the efficiency and security in order for the survival of applications, which leads to the development of high quality smartphone applications.