Wave absorbing system is needed at various kinds of wave basins (wave flume, towing tank, square tank) for the model test related to the ocean engineering. In this paper, the performance of wave absorbing system with new concept is estimated throughout the experiments. Herein, the wave absorbing system is designed by punching plate with a given porosity which is installed horizontally and submerged near the water surface. As the incident wave generated by a wave maker advances above a punching plate, the strong jet flow is formed near a hole of punching plate. As a result, wave energy is dissipated into heat energy, Systematic model tests were conducted at KRISO to verify the performance of the wave absorber using a punching plate. It was found that the reflection coefficient of wave absorber is deeply dependent on both the porosity and the submerged depth of a punching plate. Inclined installation of a punching plate shows better performance than a horizontal one within a certain inclined angle.