The present study aims to investigate neural activations according to the level of code switching in English proficient bilinguals and to find the relationship between the performance of language switching and proficiency level using ERPs (event-related potentials). First, when comparing high-proficient (HP) with low-proficient (LP) bilingual performance in a native language environment, the activation level of N2 was observed to be higher in the HP group than in the LP group, but only under two conditions: 1) the language switching (between-language) condition known as indexing attention of code switching and 2) the inhibition of current language for L1. Another effect of N400 can be shown in both groups only in the language non-switching (within-language) condition. This effect suggests that both groups completed the semantic acceptability task well in their native language environment without the burden of language switching, irrespective of high or low performance. The latencies of N400 are only about 100ms earlier in the HP group than in the LP group. This difference can be interpreted as facilitation of the given task. These results suggest that HP showed the differential activation in inhibitory system for L1 in switching condition of L1-to-L2 to be contrary to inactivation of inhibitory system for the LP group. Despite the absence of an N400 effect at the given task in both groups, differential latencies between the peaks were attributed to the differences of efficiency in semantic processing.