Submerged floating tunnel is an innovative tunnel infrastructure passing through the deep sea independent of wave and wind so that high speed vehicle or train can run. It doesn't depend on water depth and is cost effective due to modular construction on land. The construction period can be reduced drastically. In this paper, a concept design of submerged floating tunnel is introduced and a method to analyze structural behavior of the body in case of collision with ships or submarines is proposed for securing safety. In this study, the local damage and global behavior of submerged tunnel in collision with submerged moving body are simulated via commercial hydrocode LS-DYNA.