We investigate subsurface horizontal flow patterns beneath solar active regions (ARs) 12738 and 12673 down to a depth of 13 Mm. The analysis is based on time-distance helioseismology applied to photospheric line-of-sight velocity observations obtained by the Helioseismic and Magnetic Imager (HMI) onboard the Solar Dynamics Observatory (SDO). AR 12738 is a relatively simple and stable β-type AR, whereas AR 12673 evolved from an initially simple α-type region into a complex βγδ magnetic configuration through persistent and significant magnetic flux emergence. Despite their distinct magnetic evolution, both ARs exhibit similar depth-dependent subsurface flow patterns. In the shallow layers (0–3 Mm), converging flows are found beneath the umbral region identified from continuum intensity maps, whereas diverging flows dominate beneath the penumbral region. At depths of approximately 5 Mm, strong diverging flows dominate both within and surrounding the umbral region, and the divergence gradually decreases with depth. One notable difference between the two ARs is that the diverging flows below about 5 Mm beneath the umbral region extend to greater depths (up to about 13 Mm) in AR 12673 than in AR 12738. These findings suggest that the overall depth-dependent subsurface flow structure remains similar despite differences in photospheric magnetic complexity and magnetic evolution. The deeper diverging flows observed beneath the umbral region of AR 12673 may reflect a larger and more deeply rooted subsurface magnetic structure.