The choice experiment method is used to evaluate Korean consumers’ valuation of Korean forest carbon offset credit. The main survey was completed by 1,220 respondents. The sample was restricted to Korean adults aged 20 to 64 who live in 7 major cities including Seoul. The results showed that Korean consumers are willing to pay 8,676 KRW/tCO2 (about 7.46 USD/tCO2) for forest carbon offset credits in domestic forest carbon offset projects. Results suggest that although consumers value three types of carbon offset, forest carbon offset is valued more than the other way (Domestic ETS, New Renewable Energy, and etc.) and the overseas ETS. To understand the level of environmental perception, this study used the Modified New Environmental Paradigm (MNEP) scale, and when environmental attitude differences were evaluated by classifying high MNEP group and low MNEP group according to the average of MNEP scale. The high MNEP group’s willingness to pay for a premium is much more for the forest carbon offset than low MNEP group and control group in every measured categories of attitude. The result confirmed that people with higher level of environmental perception showed nature-oriented carbon offset attitude.