The objective of this study is to solve a problem that is occurred during the spline machining of tubular shaft yoke in both side IMS module. In order to simulate the problem, the movement direction of upper die was set as standard case and error case. The material of tubular shaft yoke was set to S20C as refer to the analysis library. The movement directions of upper die were separated with standard case and error case. The error case was set to simulate the problem in the spline machining of tubular shaft yoke. In order to solve the problem, the outer radius of upper die were modelled from 9.40mm to 9.44mm. The simulation results were analyzed and compared in terms of effective stress, metal flow line and folding phenomena characteristics. In case of the outer radius of upper die was 9.42mm, it was observed a relatively uniform effective stress distribution and had a straight metal flow line.