In this paper, a new type of acoustic microscope system using the tomographic image processing technique of STAM (scanning tomographic acoustic microscope) and operation principles of the transmission-mode and detection technique of SAM (scanning acoustic microscope system) is proposed. Since SAM and scanning laser acoustic microscope system (SLAM) used in the past were operated at the reflection mode, these systems could not obtain high-resolution tomographic images. Although STAM could process tomographic images, due to the detection-using laser, problems such as complex detection hardware, alignment, and low S/N ratio occur. If the tomographic image processing technique is used for ultrasonic microscope systems, the axial resolution can be enhanced and it can help and work together with the existing systems to detect cracks that are difficult to find in the reflection mode. These experimental results will be used for various ultrasonic microscope tomographic image processing and ultrasonic measurements.