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Corrugated metal pipes (CMPs) corrode over time. To maintain structural performance, deteriorated CMPS must be replaced or rehabilitated. Spray-applied pipe liners (SAPLs) are one of the quickest ways to rehabilitate deteriorated CMPs among other ways. Only a few lab tests and finite element studies from the past have been done on this new method. The calibration of a three-dimensional (3D) full-scale finite element method model using test results obtained at the Center for Underground Infrastructure Research and Education laboratory at the University of Texas at Arlington is covered in this paper. The tests were carried out on circular invert cut CMPs that had been rehabilitated with polymeric SAPLs. To repair the invert-cut CMPs, three different thicknesses were used: 0.25, 0.5, and 1-in. The removal of an 18-in. invert from the intact CMP represented the deterioration of the CMP. A full 3D corrugated model was developed to represent the test setup in the FE model using ABAQUS. To perform the calibration process, the load–displacement curves, earth pressure distribution, and strain around the liner were compared to the test results. The comparison of these parameters showed the capability of the model for verification. The verified FE model was used to generate the load–displacement graphs for other thicknesses and elastic modulus of the liner. In addition, the role of the embedment depth is also considered in the analyses in which the maximum deformation of the rehabilitated pipe has decreased by 58.9% with increasing the burial depth of the pipe from 0.4D (D = external pipe diameter) to 1.0D.