In this study, the structural performance of electric power tunnels was evaluated based on the type and degree of damage. For experimental performance evaluation, a power structure test specimen was designed with a state safety performance of grade D corresponding to a concrete damage area ratio of 44% and structural safety performance of grade D with a reduced cross-section of 25% of the main reinforcement of the upper slab. The electric power structures with grade D state safety performance and structural safety performance exhibited 63% load-bearing capacity compared to those without damage. Cracks occurred on the outside of the structure under the experimental conditions simulating the overburden load, implying the possibility of corrosion of the outer reinforcing bars of the real structure. Finite element analysis showed that reducing the area of the outer main rebar of the upper slab caused more significant reduction in the load-bearing capacity than that of the inner main rebar.