The vertical structure of the $M_2$ tidal current in the Yellow Sea is analyzed from data acquired using an acoustic Doppler current profiler. The observed vertical profiles of the $M_2$ tidal current are decomposed into two rotating components of counter-clockwise and clockwise, and restructured using a simple one-point model with a constant vertical eddy viscosity. The analyzed results show that the internal fictional effect dominates the vertical structure of the tidal current in the bottom boundary layer. In the Yellow Sea, the effect of the bottom friction reduces the current speed by about 20-40% and induces the bottom phase advance by about 15-50 minutes. In the shallower coastal regions, the effects of bottom topography are more prominent on the vertical structure of tidal currents. The vertical profile of the tidal current in summer, when the water column is strongly stratified, is disturbed near the pycnocline layer. The stratification significantly influences the vertical shear and distinct seasonal variation of the tidal current.