This paper deals with the FEM analysis of nonlinear sloshing of incompressible, invicid and irrotational flow in two dimensional rectangular tank. We use laplace equation based on potential theory as governing equation. For large amplitude sloshing motion, kinematic and dynamic free surface conditions derived from Bernoulli equation are applied. This problem is solved by FEM using 9-node elements. For the time integration and accurate velocity calculation, we introduce predictor-corrector time marching scheme and least square method. Also, numerical stability in tracking of free surface is obtained by direct calculation of free surface location to time variation. Numerical results of sloshing induced by harmonic excitations, while comparing with those of linear theory and references, prove the accuracy and stability. After verification of our program, we analyze sloshing response characteristics to the fluid height and the excitation amplitude.