diff --git a/x/evm/keeper/address.go b/x/evm/keeper/address.go
index 141dbb8..288583c 100644
--- a/x/evm/keeper/address.go
+++ b/x/evm/keeper/address.go
@@ -9,9 +9,11 @@ import (
 )
 
 // convertToEVMAddress converts a cosmos address to an EVM address
-// check if the shorthand has been registered and if so return error
-// else register the shorthand address as an account.
-func (k Keeper) convertToEVMAddress(ctx context.Context, addr sdk.AccAddress) (common.Address, error) {
+// check if the shorthand has been registered and if so, check the
+// registered account's origin address is same with given address.
+//
+// Also we create shorthand account if the address is not registered yet and is a signer.
+func (k Keeper) convertToEVMAddress(ctx context.Context, addr sdk.AccAddress, isSigner bool) (common.Address, error) {
 	if len(addr) == common.AddressLength {
 		return common.BytesToAddress(addr.Bytes()), nil
 	}
@@ -21,40 +23,32 @@ func (k Keeper) convertToEVMAddress(ctx context.Context, addr sdk.AccAddress) (c
 		account := k.accountKeeper.GetAccount(ctx, shorthandAddr.Bytes())
 
 		// if the account is empty account, convert it to shorthand account
-		if types.IsEmptyAccount(account) {
-			shorthandAccount, err := types.NewShorthandAccountWithAddress(k.ac, addr)
-			if err != nil {
-				return common.Address{}, err
+		if !types.IsEmptyAccount(account) {
+
+			// check if the account is shorthand account, and if so, check if the original address is the same
+			if shorthandAccount, isShorthandAccount := account.(types.ShorthandAccountI); isShorthandAccount {
+				if originAddr, err := shorthandAccount.GetOriginalAddress(k.ac); err != nil {
+					return common.Address{}, err
+				} else if originAddr.Equals(addr) {
+					return shorthandAddr, nil
+				}
 			}
 
-			shorthandAccount.AccountNumber = account.GetAccountNumber()
-			k.accountKeeper.SetAccount(ctx, shorthandAccount)
-
-			return shorthandAddr, nil
+			return common.Address{}, types.ErrAddressAlreadyExists.Wrapf("failed to create shorthand account of `%s`: `%s`", addr, shorthandAddr)
 		}
+	}
 
-		// check if the account is shorthand account, and if so, check if the original address is the same
-		shorthandAccount, isShorthandAccount := account.(types.ShorthandAccountI)
-		if isShorthandAccount {
-			if originAddr, err := shorthandAccount.GetOriginalAddress(k.ac); err != nil {
-				return common.Address{}, err
-			} else if originAddr.Equals(addr) {
-				return shorthandAddr, nil
-			}
+	if isSigner {
+		// create shorthand account
+		shorthandAccount, err := types.NewShorthandAccountWithAddress(k.ac, addr)
+		if err != nil {
+			return common.Address{}, err
 		}
 
-		return common.Address{}, types.ErrAddressAlreadyExists.Wrapf("failed to create shorthand account of `%s`: `%s`", addr, shorthandAddr)
+		// register shorthand account
+		shorthandAccount.AccountNumber = k.accountKeeper.NextAccountNumber(ctx)
+		k.accountKeeper.SetAccount(ctx, shorthandAccount)
 	}
 
-	// create shorthand account
-	shorthandAccount, err := types.NewShorthandAccountWithAddress(k.ac, addr)
-	if err != nil {
-		return common.Address{}, err
-	}
-
-	// register shorthand account
-	shorthandAccount.AccountNumber = k.accountKeeper.NextAccountNumber(ctx)
-	k.accountKeeper.SetAccount(ctx, shorthandAccount)
-
 	return shorthandAddr, nil
 }
diff --git a/x/evm/keeper/address_test.go b/x/evm/keeper/address_test.go
index b1f4095..03d6cfc 100644
--- a/x/evm/keeper/address_test.go
+++ b/x/evm/keeper/address_test.go
@@ -45,17 +45,31 @@ func Test_AllowLongCosmosAddress(t *testing.T) {
 	))
 	require.NoError(t, err)
 
-	// should be failed with already existing address
+	// should be be allowed because the address is not taken yet
 	err = erc20Keeper.SendCoins(ctx, addr, addr4, sdk.NewCoins(
 		sdk.NewCoin("bar", math.NewInt(100)),
 		sdk.NewCoin(fooDenom, math.NewInt(50)),
 	))
-	require.ErrorContains(t, err, types.ErrAddressAlreadyExists.Error())
+	require.NoError(t, err)
 
-	// but still can send to the same address
-	err = erc20Keeper.SendCoins(ctx, addr, addr3, sdk.NewCoins(
+	// take the address ownership
+	err = erc20Keeper.SendCoins(ctx, addr3, addr, sdk.NewCoins(
 		sdk.NewCoin("bar", math.NewInt(100)),
 		sdk.NewCoin(fooDenom, math.NewInt(50)),
 	))
 	require.NoError(t, err)
+
+	// then other account can't use this address
+	err = erc20Keeper.SendCoins(ctx, addr4, addr, sdk.NewCoins(
+		sdk.NewCoin("bar", math.NewInt(100)),
+		sdk.NewCoin(fooDenom, math.NewInt(50)),
+	))
+	require.ErrorContains(t, err, types.ErrAddressAlreadyExists.Error())
+
+	// also can't use the address as a receive
+	err = erc20Keeper.SendCoins(ctx, addr, addr4, sdk.NewCoins(
+		sdk.NewCoin("bar", math.NewInt(100)),
+		sdk.NewCoin(fooDenom, math.NewInt(50)),
+	))
+	require.ErrorContains(t, err, types.ErrAddressAlreadyExists.Error())
 }
diff --git a/x/evm/keeper/erc20.go b/x/evm/keeper/erc20.go
index c7d44e9..f9ae3d7 100644
--- a/x/evm/keeper/erc20.go
+++ b/x/evm/keeper/erc20.go
@@ -42,7 +42,7 @@ func NewERC20Keeper(k *Keeper) (types.IERC20Keeper, error) {
 
 // BurnCoins implements IERC20Keeper.
 func (k ERC20Keeper) BurnCoins(ctx context.Context, addr sdk.AccAddress, amount sdk.Coins) error {
-	evmAddr, err := k.convertToEVMAddress(ctx, addr)
+	evmAddr, err := k.convertToEVMAddress(ctx, addr, false)
 	if err != nil {
 		return err
 	}
@@ -81,7 +81,7 @@ func (k ERC20Keeper) BurnCoins(ctx context.Context, addr sdk.AccAddress, amount
 
 // GetBalance implements IERC20Keeper.
 func (k ERC20Keeper) GetBalance(ctx context.Context, addr sdk.AccAddress, denom string) (math.Int, error) {
-	evmAddr, err := k.convertToEVMAddress(ctx, addr)
+	evmAddr, err := k.convertToEVMAddress(ctx, addr, false)
 	if err != nil {
 		return math.ZeroInt(), err
 	}
@@ -156,7 +156,7 @@ func (k ERC20Keeper) GetMetadata(ctx context.Context, denom string) (banktypes.M
 
 // GetPaginatedBalances implements IERC20Keeper.
 func (k ERC20Keeper) GetPaginatedBalances(ctx context.Context, pageReq *query.PageRequest, addr sdk.AccAddress) (sdk.Coins, *query.PageResponse, error) {
-	evmAddr, err := k.convertToEVMAddress(ctx, addr)
+	evmAddr, err := k.convertToEVMAddress(ctx, addr, false)
 	if err != nil {
 		return nil, nil, err
 	}
@@ -222,7 +222,7 @@ func (k ERC20Keeper) HasSupply(ctx context.Context, denom string) (bool, error)
 
 // IterateAccountBalances implements IERC20Keeper.
 func (k ERC20Keeper) IterateAccountBalances(ctx context.Context, addr sdk.AccAddress, cb func(sdk.Coin) (bool, error)) error {
-	evmAddr, err := k.convertToEVMAddress(ctx, addr)
+	evmAddr, err := k.convertToEVMAddress(ctx, addr, false)
 	if err != nil {
 		return err
 	}
@@ -267,7 +267,7 @@ func (k ERC20Keeper) IterateSupply(ctx context.Context, cb func(supply sdk.Coin)
 // MintCoins implements IERC20Keeper.
 func (k ERC20Keeper) MintCoins(ctx context.Context, addr sdk.AccAddress, amount sdk.Coins) error {
 	sdkCtx := sdk.UnwrapSDKContext(ctx)
-	evmAddr, err := k.convertToEVMAddress(ctx, addr)
+	evmAddr, err := k.convertToEVMAddress(ctx, addr, false)
 	if err != nil {
 		return err
 	}
@@ -338,11 +338,11 @@ func (k ERC20Keeper) MintCoins(ctx context.Context, addr sdk.AccAddress, amount
 
 // SendCoins implements IERC20Keeper.
 func (k ERC20Keeper) SendCoins(ctx context.Context, fromAddr sdk.AccAddress, toAddr sdk.AccAddress, amt sdk.Coins) error {
-	evmFromAddr, err := k.convertToEVMAddress(ctx, fromAddr)
+	evmFromAddr, err := k.convertToEVMAddress(ctx, fromAddr, true)
 	if err != nil {
 		return err
 	}
-	evmToAddr, err := k.convertToEVMAddress(ctx, toAddr)
+	evmToAddr, err := k.convertToEVMAddress(ctx, toAddr, false)
 	if err != nil {
 		return err
 	}
diff --git a/x/evm/keeper/msg_server.go b/x/evm/keeper/msg_server.go
index 8bebd2d..fcd70b8 100644
--- a/x/evm/keeper/msg_server.go
+++ b/x/evm/keeper/msg_server.go
@@ -27,7 +27,7 @@ func (ms *msgServerImpl) Create(ctx context.Context, msg *types.MsgCreate) (*typ
 	}
 
 	// argument validation
-	caller, err := ms.convertToEVMAddress(ctx, sender)
+	caller, err := ms.convertToEVMAddress(ctx, sender, true)
 	if err != nil {
 		return nil, err
 	}
@@ -81,7 +81,7 @@ func (ms *msgServerImpl) Create2(ctx context.Context, msg *types.MsgCreate2) (*t
 	}
 
 	// argument validation
-	caller, err := ms.convertToEVMAddress(ctx, sender)
+	caller, err := ms.convertToEVMAddress(ctx, sender, true)
 	if err != nil {
 		return nil, err
 	}
@@ -140,7 +140,7 @@ func (ms *msgServerImpl) Call(ctx context.Context, msg *types.MsgCall) (*types.M
 	}
 
 	// argument validation
-	caller, err := ms.convertToEVMAddress(ctx, sender)
+	caller, err := ms.convertToEVMAddress(ctx, sender, true)
 	if err != nil {
 		return nil, err
 	}