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When the tunnels or pipelines leak, seepage erosion of the soil will occur. The flowing water will erode the soil, causing disasters such as ground subsidence or even the collapse of underground structures. In the process of seepage erosion, fluid and soil are coupled with each other, which add difficulty to the numerical simulation. At the same time, with a high hydraulic gradient, the relationship between hydraulic gradient and seepage velocity deviates from the linear Darcy's law. To simulate the process of seepage erosion, a DEM-CFD coupling calculation model is established. The two-way fluid-solid coupling and non-Darcy flow calculation are realized. The reliability of the model is verified through experiments, which also proves the necessity of the two-way coupling and non-Darcy flow. It is proved that the flow velocity calculated by Darcy flow deviates from the actual results on the condition of the large hydraulic gradient. The proposed numerical model can be used for further research on the issues related to underground structure leakage.