Development of underground space is actively performed globally for better life in the surface, and the scale of the space is increasing. Extreme care should be taken in the construction of the underground space in urban areas in order to avoid damage of adjacent structures and interference with existing underground space. In case of shallow tunnels, reinforcement of ground and structures is necessary to minimize the damage to structures due to excavation but any standard for optimum range of the reinforcement has not been established yet. In this paper, a series of numerical analyses have been performed for a 20 m diameter tunnel excavated underneath a structure to investigate the degree of damage of the structure according to vertical and horizontal spacing between the tunnel and structure. In addition to that, optimum range of reinforcement is presented for each case where reinforcement is required. It has been observed that the reinforcement is necessary for the ground condition adapted in the analyses as follows: (1) if horizontal spacing ($S_{H}$) approaches to 0D (D: equivalent diameter of tunnel) for vertical spacing (Sv) of 0.5D, and (2) if tunnel exists underneath the structure for vertical spacing (Sv) of 0.75D. The reinforcement is not necessary for Sv of 10 regardless of $S_{H}$. It also has been obtained that the optimum ranges of the reinforcement around structure foundation are 7 m in depth and whole width of the structure and 5 m beyond tunnel sidewall. These reinforcememt ranges have been confirmed to be enough for stability of the structure if types of reinforcement method is appropriately selected.