The aim of this study was to investigate the 20's chinese tourists’ preference on the Internet duty free shop as compared to their preference on offline duty free shop. For empirical study, an online survey of chinese students(n=255) living in Busan, South Korea was conducted from May 9 to June 27, 2017. The results indicate that preference on offline/Internet duty free shop shows significant differences by the visit frequency of foreign countries. Respondents who prefer the Internet duty free shop to the offline duty free shop have a tendency to perceive "the variety of products", "the quality of packing", and "the diversity of brands" are more important than other choice attributes of duty free shop. Compared to those who prefer the Internet duty free shop, respondents who prefer the offline duty free shop view employees’ flexibility and responsiveness to customers as more crucial factors. Discussions on theoretical and empirical implications are provided with the direction for future study.