A simple and exact closed-form equation to determine a penetrated ray path in a ray tracing is proposed for an accurate channel prediction in indoor environments. Whereas the penetrated ray path in a conventional ray tracing is treated as a straight line without refraction, the proposed method is able to consider refraction through the wall in the penetrated ray path. Hence, it improves the accuracy in ray tracing simulation. To verify the validation of the proposed method, the simulated results of conventional method, approximate method, and proposed method are compared with the measured results. The comparison shows that the proposed method is in better agreement with the measured results than the conventional method and approximate method, especially in high frequency bands.