A levee is defined as an man-made structure protecting the areas from temporary flooding. This paper suggests a methodology for establishing the levee GIS database using the airborne topographic LiDAR(Light Detection and Ranging) data taken in the Nakdong river basins and the WAMIS(WAter Management Information System) information. First, the National Levee Database(NLD) established by the USACE(United States Army Corps Engineers) and the levee information tables established by the WAMIS are compared and analyzed. For extracting the levee information from the LiDAR data, the DSM(Digital Surface Model) is generated from the LiDAR point clouds by using the interpolation method. Then, the slope map is generated by calculating the maximum rates of elevation difference between each pixel of the DSM and its neighboring pixels. The slope classification method is employed to extract the levee component polygons such as the levee crown polygons and the levee slope polygons from the slope map. Then, the levee information database is established by integrating the attributes extracted from the identified levee crown and slope polygons with the information provided by the WAMIS. Finally, this paper discusses the advantages and limitations of the levee GIS database established by only using the LiDAR data and suggests a future work for improving the quality of the database.