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')