Urban groundwater infiltration resulting from tropical storm rainfall can lead to internal soil erosion and ground subsidence. The long-term effects of these phenomena may result in uneven settlement of the subway system, posing risks to its safety and operational integrity. Suffusion poses a significant hazard to long-term subway operation. It is a type of soil internal erosion characterized by the migration of fine particles from the pore channels between coarse particles. This study focused on the performance degradation of different gap-graded sands caused by internal erosion, observed through triaxial compression tests. Using the cap plasticity model and considering mechanical parameters before and after soil erosion, a refined two-dimensional finite element model of a soil subway station structure based on ABAQUS was developed to analyze the deformation and damage pattern of the subway structure resulting from soil internal erosion and earthquake. The results of this study demonstrated that localized internal soil erosion significantly contributes to uneven settlement in subway stations, potentially compromising their seismic performance during oblique seismic excitations.