The performance of underwater acoustic communication system is sensitive to the Doppler shift and ISI(Inter-Symbol Interference). Therefore, the simulation algorithm needs to consider time-spread due to multipath arrivals which cause the ISI, and time-varying Doppler shift along with moving source and receiver. For this purpose, VirTEX(Virtual Time series EXperiment) based on Ray model has been developed. In this paper, VirTEX is used to compare the characteristics of ocean waveguide from the experimental data and illustrate the performance. The CIR(Channel Impulse Response) that characterizes the multipath arrivals with representative time-spread due to multipath arrivals is compared between numerically simulated and experimental probe signal. Also, the communication performance analysis for BER(Bit Error Rate) is compared between numerically simulated and experimental data signal. As a result, VirTEX can be useful as a simulation tool for evaluating the performance of underwater acoustic communication system.