Since the sides of a vehicle are designed asymmetrically unlike its front or rear, the degree of deformation of the car body greatly differs depending on the site of collision if a broadside collision takes place. When elastic deformation and plastic deformation occur in the car body occur due to a collision, the kinetic energy is absorbed into the body, and the momentum decreases. Generally, an analysis of traffic accidents analyzes the vehicle's behavior after a collision by the law of momentum conservation and corrects the error of the amount of energy absorption due to the deformation of the car body, applying a restitution coefficient. This study interpreted a finite element vehicle model applying the structure of the car body and the material properties of each part with LS-DYNA, analyzed the result and drew the restitution coefficient and the depth of penetration according to the contact area of the vehicle in a broadside collision between an SUV and a passenger car. When the finally calculated restitution coefficient and depth of penetration were applied to the examples of the actual traffic accidents, there was an effect on the improvement of the error in the result. It was found that when the initial input value, drawn using the finite element analysis model, it had a higher reliability of the interpretation than that of the existing analysis techniques.