Interest in eco-friendly energy is continuously increasing worldwide. LNG is a good energy source with a continuously increasing use. LNG has a temperature of -165 ℃ and requires low-temperature toughness for the tank material. High manganese austenitic steel has similar mechanical properties to cryogenic materials for LNG, as listed in IGC and IGF codes. High manganese austenitic steel easily satisfies the requirement for low-temperature toughness at cryogenic temperature and exhibits superior performance in terms of yield strength, tensile strength, and elongation, compared to the existing materials mentioned in IGC and IGF codes. In this study, high manganese austenitic steel was applied to an independent type B tank, and compared to the IGC and IGF materials(9 % Ni steel, Sus304, and Al5083). The thickness ratio was reviewed while loading the same LNG fuel. Based on the thickness ratio, the thickness for 9 % Ni steel, Sus304, and Al5083 was calculated for two standard thicknesses of 10 and 20 mm for the high manganese austenitic steel. In accordance with the IGC and IGF codes, the required crack propagation analysis was performed for the independent type B tank, and the resistance to crack propagation for each material was analyzed.