In the case of the Back EMF voltage contains the harmonics, the motor torque ripple and vibration is occurred by the current pulsation, because IPMSM control algorithm is the model which is assumed that it contains a sinusoidal Back EMF voltage. To improve ride quality, in the case of IPMSM for EV, improving the torque control characteristics is necessary. Therefore, there is a need to minimize the influence of the harmonics. In this paper, the investigation to decrease the current distortion factor has been performed for improving torque control characteristics by applying the non-sinusoidal Back EMF to IPMSM model.