The simulation results of final closing by the developed model considering the flows through tide embankment of non-Darcy and through sluice gate agree well to the observed data which shows the model applicability. In comparative analysis with observed data, the simulation results by Homma(1958) are more accurate than those by Na(1987). The free flow equation with discharge coefficient, regardless of free or submerged flows, by Na based on the submergence ratio is applicable to the engineering practices. Because two simulated discharges are greater than the actual one, the correction of discharge coefficients reflecting the irregular section of actual closing gap situation is necessary. In the hydraulic analysis of final closing, the flow through tide embankment has been generally analysed by Darcy. Hydraulic analysis by the correct discharge through tide embankment of non-Darcy flow is necessary, because the ratio between flows through tide embankment and closing gap is relatively great at final closing.