A panel assembly structure for preventing a column dive, which includes a center floor panel including a center floor tunnel curved upward in a longitudinal direction of a vehicle, and a dash panel having an inclined lower end to be fastened to the center floor panel and including a dash tunnel formed at the inclined lower end of the dash panel, the dash tunnel being curved upward in a longitudinal direction of the vehicle to be connected to the center floor tunnel, may include a center floor tunnel upper member mounted on an upper surface of the center floor tunnel and expanded bilaterally from the center floor tunnel on an upper surface of the center floor panel.