A new immersed boundary (IB) technique for the simulation of flow interacting with solid boundary is presented. The present formulation employs a mixture of Eulerian and Lagrangian variables, where the solid boundary is represented by discrete Lagrangian markers embedding in and exerting forces to the Eulerian fluid domain. The interactions between the Lagrangian markers and the fluid variables are linked by a simple discretized delta function. The numerical integration is based on a second-order fractional step method under the staggered grid spatial framework. Based on the direct momentum forcing on the Eulerian grids, a new force formulation on the Lagrangian marker is proposed, which ensures the satisfaction of the no-slip boundary condition on the immersed boundary in the intermediate time step. This forcing procedure involves solving a banded linear system of equations whose unknowns consist of the boundary forces on the Lagrangian markers; thus, the order of the unknowns is one-dimensional lower than the fluid variables. Numerical experiments show that the stability limit is not altered by the proposed force formulation, though the second-order accuracy of the adopted numerical scheme is degraded to 1.5 order. Four different test problems are simulated using the present technique (rotating ring flow, lid-driven cavity and flows over a stationary cylinder and an in-line oscillating cylinder), and the results are compared with previous experimental and numerical results. The numerical evidences show the accuracy and the capability of the proposed method for solving complex geometry flow problems both with stationary and moving boundaries.