As demand for automation of intelligent systems is increasing with industry 4.0 trend, extracting precise 3D-depth map of object has emerged as the most important research issue in 3D vision area for object detection. AMCW (Amplitude Modulated Continuous Wave) Time-of-flight (ToF) LIDAR (Light Detection and Ranging) is one of the solutions to extract 3D depth map of the object. However, there exist some critical issues in commercial AMCW ToF LIDAR in measurement precision due to the systematic noise and environmental interference. To overcome such measurement precision problem, increasing the number of tap for signal demodulation can be one of the solutions. In this paper, AMCW ToF measurement method is modeled at simulation level. The performance of AMCW model is analyzed along with each different measured distance in terms of offset error and standard deviation. Also, distance measurement precision is analyzed modifying the number of tap for signal demodulation. This AMCW simulation model is expected to be used as a reference for actual AMCW ToF LIDAR evaluation.