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Knowledge has become to be considered as high-value assets that can gain a competitiveness. So many service firms are operating with the knowledge management systems(KMS). This paper was to examine the relationship between knowledge management activities, knowledge sharing and corporate performance. And to find the moderating effect of customer knowledge management(CKM). Also we analyze whether there is difference in commercial corporate and non-profit corporate. We conceptualized with technical aspect and human aspect on knowledge management activities. The results were as follows; Firstly, technical aspects and human aspects had a positive impact on the knowledge sharing, and knowledge sharing had a positive impact on the corporate performance. Secondly, we found the difference between corporate on operating CKM and not operating CKM. Finaly, Comparative analysis result of commercial corporate and non-profit corporate is that conversion · application variable in technical aspects and structure variable in human aspects are revealed a difference.