Recently, a longitudinal tunnel construction has increased because of subway construction extension, geomorphological effect and the development of construction Technologies etc. When the fire occurs in a tunnel and an underground structure, the many damage of human life and the economic losses are caused. In Korea, fire resistance character study of a tunnel and an underground structure is proceeding. However, when a concrete is exposed to high temperature, study of load carrying capacity reduction and stability evaluation for spalling of a concrete is not enough. Therefore in this study, fire resistance character of a concrete evaluated according to time heating temperature curve(RABT and RWS) and a result compared on virtual fire accident in order to apply fire scenario. Also this study performed thermo-mechanical coupled analysis of a FEM-based numerical technique and estimated fire-induced damage of a tunnel and an underground structure.