In tunnel, though the frequency of fire occurrence is relatively lower than other structures, the characteristics of sealed space tends to cause the temperature to rapidly rise to more than $1000^{circ}C$ within 5minutes after fire, which might eventually lead to a large fire that usually results in a loss of lives and the damage to the properties, not to mention a huge cost necessary for repair and maintenance after fire. We have developed various conditions of the heating furnace and the method to install a thermo couple within the furnace based on EFNARC and KS F 2257-1. Referring to tunnel fire scenarios, it clarified the heat transfer characteristics of concrete PC panel lining depending on fire intensity (ISO, $1^{circ}C$/SEC, MHC, RWS), and to identify the range of thermal damage, the evaluation was carried out using ITA standard. As a result, 30mm under ISO fire condition, 20mm under $1^{circ}C$/SEC, 100mm under MHC and 50mm under RWS were measured. And when it comes to spalling, 30mm was measured under RWS and MHC.