Based on calibrated parameters of the generalized plastic model of gravel material applied to static and dynamic triaxial experiments, a numerical simulation of the shaking table test for a vertical wall structure is performed. The experimental and numerical results are comparatively analyzed to further study the failure process and failure characteristics of vertical wall structures under earthquakes. Results show that the numerical model could simulate the earthquake response and failure characteristics of the vertical wall structure. The failure mode of the vertical wall structure located in gravel foundation is a seaward horizontally slip, tilt, and settlement of the vertical wall. The failure process of the vertical wall structural was found to be as follows: when the input acceleration is small, the vertical wall is in a steady state; with the gradual increase of the input acceleration, the vertical wall starts to horizontally slip and incline and backfill gravel appear under the action of the seismic inertia force and dynamic earth pressures, but the displacement is small. When the acceleration reaches a certain value, the movement speed of the vertical wall and subsidence rate of the backfill gravel increase dramatically and the vertical wall structure exhibits significant deformation.