Mountain railways are constructed on terrains with steep gradients and operate under unique conditions as they climb slopes at low speeds using rack rails. Recently, mountain railway systems in the form of embedded rail systems (ERSs) have been developed to minimize environmental damage caused by the construction of new roads. However, the use of ERS in mountain railway tracks is still limited, and research on their safety and behavior is lacking. Therefore, this study was conducted to evaluate the safety profile and behavioral responses of mountain-ERS under a steep gradient condition of 180‰. The effects of using high-strength concrete materials for precast concrete panels were investigated in this study, and the safety profile and behavioral response of mountain-ERS based on changes in the gradient and after adjusting the thickness of the subgrade of mountain-ERS was assessed. Under load conditions, the maximum tensile stress in the concrete elements did not exceed the tensile strength of the concrete. In the structural behavioral analysis, the patterns of stress variation were analyzed by applying stress to the concrete elements. The safety assessment and behavioral analysis results obtained in this study are considered valuable foundational research data for analytical studies on mountain-ERSs.