I entered to the States with L1 visa at July 9, 2007.
Since I cannot meet the 183 days requirement (175 days), maybe I'm not a resident alien at the end of the last year.

But (Here goes my question), I visited the State for one month (February) in 2007 with B-1 visa (for business).
Can I include this one month for substantial presence test?
I reviewed the documents from IRS, but there is no exemption related to B-1 visa (There exist exemptions just for F, J, and so on).

Thanks in advance.

Yes, you CAN include the B-1 visa time towards the Substantial Presence Test.

But that will merely make you eligible to file as a dual-status alien, NOT as a resident alien.