As delivery services market has grown the damage cases are also continuously increased. When using delivery services, Customers would not be compensated in any way. Perhaps worse, losing a cargo would create a great deal of trouble. Because the lack of evidence, they takes a lot of time to clarify who is responsible. To prevent these things, we must create, collect, maintain and confirm. In this paper, we introduce new delivery system with a trusted third party for non-repudiation services. Moreover, in damage case, we show that the proposed system is efficient and provide non-repudiation. Using sending and receiving codes, the proposed system identifies a responsible subject with quickness and clearness.