Given the need for a model of iPSC-derived functional neuronal culture, our study confirmed that neuronal cells can be induced from iPSCs using a two-inhibitor induction system. The induced cells lost their pluripotency in the early differentiation stage. This study found that the method of developing neuronal cells from iPSC using a two-inhibitor induction system provides an in vitro model of valid neuronal differentiation. Using this model, we can perform drug screening on neuronal cells at the appropriate differentiation stages based on the morphological and physiological characteristics of the cells.