In recent years, airport construction projects have been promoted in island regions such as Gadeokdo, Baengnyeongdo, Ulleungdo, and Heuksando. However, a systematic review of the potential impact of aircraft noise transmitted underwater on marine life remains insufficient. This study acoustically analyzes the transmission process of airborne noise generated by aircraft as it passes through the sea surface and enters the underwater environment. The physical mechanisms are examined with a focus on transmission loss, conditions for total internal reflection, and acoustic impedance differences. In particular, the theoretical transmission coefficients of sound pressure and particle velocity at the air–water interface are reviewed and compared to the auditory reception ranges of marine organisms to assess the potential for acoustic impact. The findings of this study can serve as foundational data for establishing coastal and island airport noise management standards and formulating marine ecosystem protection policies.