Use the following scripts,
You didn't mention any condition to retrive "id" column from tbl_account table.If the condition is avialable then add it in where condtion.
Code:
declare @ID as binary
declare @UserNumber as binary
set @ID=(Select id from Game_User.dbo.tbl_account)
INSERT INTO Billing.dbo.tblUser (userId,cpId,userTypeId,userStatusId,gameServiceId)
VALUES (@ID,'1','1','9','6')
set @UserNumber=(select scope_identity())
INSERT INTO Billing.dbo.tblUserInfo
(userNumber,userId,cpId,userTypeId,userStatusId,gameServiceId)
VALUES (@UserNumber,@ID,'1','1','9','6')