Most construction project managers should focus on the reasonable cost-down with same quality and function-enhancement with same cost for the value-added construction project delivery in construction industry. Especially, a building structure construction is one of the most important processes to affect the total cost and schedule in building construction project. It means that the process has the possibility of project cost-down or quality-enhancement among the whole project life-cycle. This research focuses on the importance of underground structure of building project by increasing underground use ratio in the urban building construction projects nowadays. This research adopts VE method for the improvement of cost and time by process and analysis dimension modeling on the underground building structure construction, and verifies it throughout the case study, This research is the basic study on the improvement of underground building works through the value engineering method in construction industry.