Chinese people accommodated Buddhism through the Taoistic background, it is called Kyeak ui(格義, Buddhism paraphrase by Taoism) Buddhism. Taoism has been became the background and mental soil for the doctrine of Buddhism acceptable in China. On the contrary, Taoism as a religion effected by Buddhism that brought in China. Buddhism interpreted as a philosophy of Taoist hermit, and Buddhism in China has been played role as a kind of Taoist hermit. Buddhist's Breathing interpreted as idea of Naedan(內丹,internal alchemy), particularly Zen Buddhism share the Taoism discipline. Chinese Buddhism absorbed supernatural folk belief, and took root in East Asia including China. Chinese are interested in Buddhism for good luck and ward off calamities by Buddha's blessing. Buddhism has accepted as a belief form of temporal and utilitarian Taoism at Late Han Dynasty. Buddhism based on Taoistic thought naturally became a religion in the East Asia. Inner Elixir practice abdominal breathing like Zen practice. ‘Danjean(lower abdomen) is the moving vitality to be between belly and kidney. Danjean is the basic power of human beings where indwell mental and the source of five vitalities. Zen Buddhism in China highlighted practice of Zen, whose Sitting and Breathing similar to the Inner Elixir in Taoism. The slower breathing with the abdomen make keeping the calmly mind. Kōan Zen related to traditional Taoistic idea that originated from pure talking at Six Dynasty China. Pure Talking in their tradition that can not be understood as common sense were deployed as a Zen riddle.