insert into set... mysql에서만...펌

The SET way to insert records is not standard SQL. If you need it to use similar sql's for updates and inserts, you should use Stored-Procedures in MS SQL-Server instead, for example:

CREATE Procedure tableInsertUpdate
(
     @ID int,
     @fil1 int,
     @fil2 int,
     @IDOut int OUTPUT
)
AS
     IF EXISTS(SELECT ID from table WHERE ID=@ID)
     BEGIN
        UPDATE table SET
            fil1 = @fil1 
            fil2 = @fil2 
        WHERE ID=@ID
        SET @IDOut=null
      END
      ELSE
      BEGIN
         INSERT INTO table 
         (fil1, fil2)
         VALUES
         (@fil1, @fil2 )
         SET @IDOut=scope_identity()
      END