diff --git a/drivers/gpu/drm/exynos/Makefile b/drivers/gpu/drm/exynos/Makefile
index 94433838445f..2fd2f3ee4fcf 100644
--- a/drivers/gpu/drm/exynos/Makefile
+++ b/drivers/gpu/drm/exynos/Makefile
@@ -7,7 +7,6 @@ exynosdrm-y := exynos_drm_drv.o exynos_drm_crtc.o exynos_drm_fb.o \
 		exynos_drm_gem.o exynos_drm_plane.o exynos_drm_dma.o
 
 exynosdrm-$(CONFIG_DRM_FBDEV_EMULATION) += exynos_drm_fbdev.o
-exynosdrm-$(CONFIG_EXYNOS_IOMMU) += exynos_drm_iommu.o
 exynosdrm-$(CONFIG_DRM_EXYNOS_FIMD)	+= exynos_drm_fimd.o
 exynosdrm-$(CONFIG_DRM_EXYNOS5433_DECON)	+= exynos5433_drm_decon.o
 exynosdrm-$(CONFIG_DRM_EXYNOS7_DECON)	+= exynos7_drm_decon.o
diff --git a/drivers/gpu/drm/exynos/exynos_drm_dma.c b/drivers/gpu/drm/exynos/exynos_drm_dma.c
index f01cb102956d..5a120ea90a71 100644
--- a/drivers/gpu/drm/exynos/exynos_drm_dma.c
+++ b/drivers/gpu/drm/exynos/exynos_drm_dma.c
@@ -1,10 +1,181 @@
 // SPDX-License-Identifier: GPL-2.0
 //
 // Copyright (c) 2012 Samsung Electronics Co., Ltd.
+// Author: Inki Dae <inki.dae@samsung.com>
 // Author: Andrzej Hajda <a.hajda@samsung.com>
 
+#include <drm/drmP.h>
+#include <drm/exynos_drm.h>
+#include <linux/dma-iommu.h>
+#include <linux/dma-mapping.h>
+#include <linux/iommu.h>
+
 #include "exynos_drm_drv.h"
-#include "exynos_drm_iommu.h"
+
+#if defined(CONFIG_ARM_DMA_USE_IOMMU)
+#include <asm/dma-iommu.h>
+#else
+#define arm_iommu_create_mapping(...)	({ NULL; })
+#define arm_iommu_attach_device(...)	({ -ENODEV; })
+#define arm_iommu_release_mapping(...)	({ })
+#define arm_iommu_detach_device(...)	({ })
+#define to_dma_iommu_mapping(dev) NULL
+#endif
+
+#if !defined(CONFIG_IOMMU_DMA)
+#define iommu_dma_init_domain(...) ({ -EINVAL; })
+#endif
+
+#define EXYNOS_DEV_ADDR_START	0x20000000
+#define EXYNOS_DEV_ADDR_SIZE	0x40000000
+
+static void *iommu_dma_create_mapping(struct exynos_drm_private *priv,
+				      unsigned long start, unsigned long size)
+{
+	struct iommu_domain *domain;
+	int ret;
+
+	domain = iommu_domain_alloc(priv->dma_dev->bus);
+	if (!domain)
+		return ERR_PTR(-ENOMEM);
+
+	ret = iommu_get_dma_cookie(domain);
+	if (ret)
+		goto free_domain;
+
+	ret = iommu_dma_init_domain(domain, start, size, NULL);
+	if (ret)
+		goto put_cookie;
+
+	return domain;
+
+put_cookie:
+	iommu_put_dma_cookie(domain);
+free_domain:
+	iommu_domain_free(domain);
+	return ERR_PTR(ret);
+}
+
+static inline void iommu_dma_release_mapping(struct iommu_domain *domain)
+{
+	iommu_put_dma_cookie(domain);
+	iommu_domain_free(domain);
+}
+
+static inline int configure_dma_max_seg_size(struct device *dev)
+{
+	if (!dev->dma_parms)
+		dev->dma_parms = kzalloc(sizeof(*dev->dma_parms), GFP_KERNEL);
+	if (!dev->dma_parms)
+		return -ENOMEM;
+
+	dma_set_max_seg_size(dev, DMA_BIT_MASK(32));
+	return 0;
+}
+
+static inline void clear_dma_max_seg_size(struct device *dev)
+{
+	kfree(dev->dma_parms);
+	dev->dma_parms = NULL;
+}
+
+/*
+ * drm_create_iommu_mapping - create a mapping structure
+ *
+ * @drm_dev: DRM device
+ */
+static int drm_create_iommu_mapping(struct drm_device *drm_dev)
+{
+	struct exynos_drm_private *priv = drm_dev->dev_private;
+
+	if (IS_ENABLED(CONFIG_ARM_DMA_USE_IOMMU))
+		priv->mapping = arm_iommu_create_mapping(&platform_bus_type,
+			EXYNOS_DEV_ADDR_START, EXYNOS_DEV_ADDR_SIZE);
+	else if (IS_ENABLED(CONFIG_IOMMU_DMA))
+		priv->mapping = iommu_dma_create_mapping(priv,
+			EXYNOS_DEV_ADDR_START, EXYNOS_DEV_ADDR_SIZE);
+
+	return PTR_ERR_OR_ZERO(priv->mapping);
+}
+
+/*
+ * drm_release_iommu_mapping - release iommu mapping structure
+ *
+ * @drm_dev: DRM device
+ */
+static void drm_release_iommu_mapping(struct drm_device *drm_dev)
+{
+	struct exynos_drm_private *priv = drm_dev->dev_private;
+
+	if (IS_ENABLED(CONFIG_ARM_DMA_USE_IOMMU))
+		arm_iommu_release_mapping(priv->mapping);
+	else if (IS_ENABLED(CONFIG_IOMMU_DMA))
+		iommu_dma_release_mapping(priv->mapping);
+
+	priv->mapping = NULL;
+}
+
+/*
+ * drm_iommu_attach_device- attach device to iommu mapping
+ *
+ * @drm_dev: DRM device
+ * @subdrv_dev: device to be attach
+ *
+ * This function should be called by sub drivers to attach it to iommu
+ * mapping.
+ */
+static int drm_iommu_attach_device(struct drm_device *drm_dev,
+				struct device *subdrv_dev)
+{
+	struct exynos_drm_private *priv = drm_dev->dev_private;
+	int ret;
+
+	if (get_dma_ops(priv->dma_dev) != get_dma_ops(subdrv_dev)) {
+		DRM_ERROR("Device %s lacks support for IOMMU\n",
+			  dev_name(subdrv_dev));
+		return -EINVAL;
+	}
+
+	ret = configure_dma_max_seg_size(subdrv_dev);
+	if (ret)
+		return ret;
+
+	if (IS_ENABLED(CONFIG_ARM_DMA_USE_IOMMU)) {
+		if (to_dma_iommu_mapping(subdrv_dev))
+			arm_iommu_detach_device(subdrv_dev);
+
+		ret = arm_iommu_attach_device(subdrv_dev, priv->mapping);
+	} else if (IS_ENABLED(CONFIG_IOMMU_DMA)) {
+		ret = iommu_attach_device(priv->mapping, subdrv_dev);
+	}
+
+	if (ret)
+		clear_dma_max_seg_size(subdrv_dev);
+
+	return 0;
+}
+
+/*
+ * drm_iommu_detach_device -detach device address space mapping from device
+ *
+ * @drm_dev: DRM device
+ * @subdrv_dev: device to be detached
+ *
+ * This function should be called by sub drivers to detach it from iommu
+ * mapping
+ */
+static void drm_iommu_detach_device(struct drm_device *drm_dev,
+				struct device *subdrv_dev)
+{
+	struct exynos_drm_private *priv = drm_dev->dev_private;
+
+	if (IS_ENABLED(CONFIG_ARM_DMA_USE_IOMMU))
+		arm_iommu_detach_device(subdrv_dev);
+	else if (IS_ENABLED(CONFIG_IOMMU_DMA))
+		iommu_detach_device(priv->mapping, subdrv_dev);
+
+	clear_dma_max_seg_size(subdrv_dev);
+}
 
 int exynos_drm_register_dma(struct drm_device *drm, struct device *dev)
 {
@@ -15,16 +186,20 @@ int exynos_drm_register_dma(struct drm_device *drm, struct device *dev)
 		priv->dma_dev = dev;
 		DRM_INFO("Exynos DRM: using %s device for DMA mapping operations\n",
 			 dev_name(dev));
-		/* create common IOMMU mapping for all Exynos DRM devices */
-		ret = drm_create_iommu_mapping(drm);
-		if (ret < 0) {
-			priv->dma_dev = NULL;
-			DRM_ERROR("failed to create iommu mapping.\n");
-			return -EINVAL;
+		if (IS_ENABLED(CONFIG_EXYNOS_IOMMU)) {
+			ret = drm_create_iommu_mapping(drm);
+			if (ret < 0) {
+				priv->dma_dev = NULL;
+				DRM_ERROR("failed to create iommu mapping.\n");
+				return -EINVAL;
+			}
 		}
 	}
 
-	return drm_iommu_attach_device(drm, dev);
+	if (IS_ENABLED(CONFIG_EXYNOS_IOMMU))
+		return drm_iommu_attach_device(drm, dev);
+	else
+		return 0;
 }
 
 void exynos_drm_unregister_dma(struct drm_device *drm, struct device *dev)
diff --git a/drivers/gpu/drm/exynos/exynos_drm_iommu.c b/drivers/gpu/drm/exynos/exynos_drm_iommu.c
deleted file mode 100644
index 54ac262a95aa..000000000000
--- a/drivers/gpu/drm/exynos/exynos_drm_iommu.c
+++ /dev/null
@@ -1,185 +0,0 @@
-/* exynos_drm_iommu.c
- *
- * Copyright (c) 2012 Samsung Electronics Co., Ltd.
- * Author: Inki Dae <inki.dae@samsung.com>
- *
- * This program is free software; you can redistribute  it and/or modify it
- * under  the terms of  the GNU General  Public License as published by the
- * Free Software Foundation;  either version 2 of the  License, or (at your
- * option) any later version.
- */
-
-#include <drm/drmP.h>
-#include <drm/exynos_drm.h>
-
-#include <linux/dma-iommu.h>
-#include <linux/dma-mapping.h>
-#include <linux/iommu.h>
-
-#include "exynos_drm_drv.h"
-#include "exynos_drm_iommu.h"
-
-#if defined(CONFIG_ARM_DMA_USE_IOMMU)
-#include <asm/dma-iommu.h>
-#else
-#define arm_iommu_create_mapping(...)	({ NULL; })
-#define arm_iommu_attach_device(...)	({ -ENODEV; })
-#define arm_iommu_release_mapping(...)	({ })
-#define arm_iommu_detach_device(...)	({ })
-#define to_dma_iommu_mapping(dev) NULL
-#endif
-
-#if !defined(CONFIG_IOMMU_DMA)
-#define iommu_dma_init_domain(...) ({ -EINVAL; })
-#endif
-
-#define EXYNOS_DEV_ADDR_START	0x20000000
-#define EXYNOS_DEV_ADDR_SIZE	0x40000000
-
-static void *iommu_dma_create_mapping(struct exynos_drm_private *priv,
-				      unsigned long start, unsigned long size)
-{
-	struct iommu_domain *domain;
-	int ret;
-
-	domain = iommu_domain_alloc(priv->dma_dev->bus);
-	if (!domain)
-		return ERR_PTR(-ENOMEM);
-
-	ret = iommu_get_dma_cookie(domain);
-	if (ret)
-		goto free_domain;
-
-	ret = iommu_dma_init_domain(domain, start, size, NULL);
-	if (ret)
-		goto put_cookie;
-
-	return domain;
-
-put_cookie:
-	iommu_put_dma_cookie(domain);
-free_domain:
-	iommu_domain_free(domain);
-	return ERR_PTR(ret);
-}
-
-static inline void iommu_dma_release_mapping(struct iommu_domain *domain)
-{
-	iommu_put_dma_cookie(domain);
-	iommu_domain_free(domain);
-}
-
-static inline int configure_dma_max_seg_size(struct device *dev)
-{
-	if (!dev->dma_parms)
-		dev->dma_parms = kzalloc(sizeof(*dev->dma_parms), GFP_KERNEL);
-	if (!dev->dma_parms)
-		return -ENOMEM;
-
-	dma_set_max_seg_size(dev, DMA_BIT_MASK(32));
-	return 0;
-}
-
-static inline void clear_dma_max_seg_size(struct device *dev)
-{
-	kfree(dev->dma_parms);
-	dev->dma_parms = NULL;
-}
-
-/*
- * drm_create_iommu_mapping - create a mapping structure
- *
- * @drm_dev: DRM device
- */
-int drm_create_iommu_mapping(struct drm_device *drm_dev)
-{
-	struct exynos_drm_private *priv = drm_dev->dev_private;
-
-	if (IS_ENABLED(CONFIG_ARM_DMA_USE_IOMMU))
-		priv->mapping = arm_iommu_create_mapping(&platform_bus_type,
-			EXYNOS_DEV_ADDR_START, EXYNOS_DEV_ADDR_SIZE);
-	else if (IS_ENABLED(CONFIG_IOMMU_DMA))
-		priv->mapping = iommu_dma_create_mapping(priv,
-			EXYNOS_DEV_ADDR_START, EXYNOS_DEV_ADDR_SIZE);
-
-	return IS_ERR(priv->mapping);
-}
-
-/*
- * drm_release_iommu_mapping - release iommu mapping structure
- *
- * @drm_dev: DRM device
- */
-void drm_release_iommu_mapping(struct drm_device *drm_dev)
-{
-	struct exynos_drm_private *priv = drm_dev->dev_private;
-
-	if (IS_ENABLED(CONFIG_ARM_DMA_USE_IOMMU))
-		arm_iommu_release_mapping(priv->mapping);
-	else if (IS_ENABLED(CONFIG_IOMMU_DMA))
-		iommu_dma_release_mapping(priv->mapping);
-
-	priv->mapping = NULL;
-}
-
-/*
- * drm_iommu_attach_device- attach device to iommu mapping
- *
- * @drm_dev: DRM device
- * @subdrv_dev: device to be attach
- *
- * This function should be called by sub drivers to attach it to iommu
- * mapping.
- */
-int drm_iommu_attach_device(struct drm_device *drm_dev,
-				struct device *subdrv_dev)
-{
-	struct exynos_drm_private *priv = drm_dev->dev_private;
-	int ret;
-
-	if (get_dma_ops(priv->dma_dev) != get_dma_ops(subdrv_dev)) {
-		DRM_ERROR("Device %s lacks support for IOMMU\n",
-			  dev_name(subdrv_dev));
-		return -EINVAL;
-	}
-
-	ret = configure_dma_max_seg_size(subdrv_dev);
-	if (ret)
-		return ret;
-
-	if (IS_ENABLED(CONFIG_ARM_DMA_USE_IOMMU)) {
-		if (to_dma_iommu_mapping(subdrv_dev))
-			arm_iommu_detach_device(subdrv_dev);
-
-		ret = arm_iommu_attach_device(subdrv_dev, priv->mapping);
-	} else if (IS_ENABLED(CONFIG_IOMMU_DMA)) {
-		ret = iommu_attach_device(priv->mapping, subdrv_dev);
-	}
-
-	if (ret)
-		clear_dma_max_seg_size(subdrv_dev);
-
-	return 0;
-}
-
-/*
- * drm_iommu_detach_device -detach device address space mapping from device
- *
- * @drm_dev: DRM device
- * @subdrv_dev: device to be detached
- *
- * This function should be called by sub drivers to detach it from iommu
- * mapping
- */
-void drm_iommu_detach_device(struct drm_device *drm_dev,
-				struct device *subdrv_dev)
-{
-	struct exynos_drm_private *priv = drm_dev->dev_private;
-
-	if (IS_ENABLED(CONFIG_ARM_DMA_USE_IOMMU))
-		arm_iommu_detach_device(subdrv_dev);
-	else if (IS_ENABLED(CONFIG_IOMMU_DMA))
-		iommu_detach_device(priv->mapping, subdrv_dev);
-
-	clear_dma_max_seg_size(subdrv_dev);
-}
diff --git a/drivers/gpu/drm/exynos/exynos_drm_iommu.h b/drivers/gpu/drm/exynos/exynos_drm_iommu.h
deleted file mode 100644
index 5eaec41514b4..000000000000
--- a/drivers/gpu/drm/exynos/exynos_drm_iommu.h
+++ /dev/null
@@ -1,50 +0,0 @@
-/* exynos_drm_iommu.h
- *
- * Copyright (c) 2012 Samsung Electronics Co., Ltd.
- * Authoer: Inki Dae <inki.dae@samsung.com>
- *
- * This program is free software; you can redistribute  it and/or modify it
- * under  the terms of  the GNU General  Public License as published by the
- * Free Software Foundation;  either version 2 of the  License, or (at your
- * option) any later version.
- */
-
-#ifndef _EXYNOS_DRM_IOMMU_H_
-#define _EXYNOS_DRM_IOMMU_H_
-
-#ifdef CONFIG_EXYNOS_IOMMU
-
-int drm_create_iommu_mapping(struct drm_device *drm_dev);
-
-void drm_release_iommu_mapping(struct drm_device *drm_dev);
-
-int drm_iommu_attach_device(struct drm_device *drm_dev,
-				struct device *subdrv_dev);
-
-void drm_iommu_detach_device(struct drm_device *dev_dev,
-				struct device *subdrv_dev);
-
-#else
-
-static inline int drm_create_iommu_mapping(struct drm_device *drm_dev)
-{
-	return 0;
-}
-
-static inline void drm_release_iommu_mapping(struct drm_device *drm_dev)
-{
-}
-
-static inline int drm_iommu_attach_device(struct drm_device *drm_dev,
-						struct device *subdrv_dev)
-{
-	return 0;
-}
-
-static inline void drm_iommu_detach_device(struct drm_device *drm_dev,
-						struct device *subdrv_dev)
-{
-}
-
-#endif
-#endif
