In the preceding study, the possibility of liquefaction according to the liquefaction evaluation methods was predicted in Saemangeum reclamation area for tide embankment, Jeollabuk-do, Korea. The risk of liquefaction was also expected when foundations and underground structures were built at a depth within 10m below ground surface, and meticulous care was required in the design of them in the future. This study considered the effect of the embedded depth for foundation design regarding liquefaction based on the various earthquake data from literatures. On the basis of the results of this study, an alternative consideration in foundation design for liquefaction was proposed for the Saemangeum area.