A question I keep getting asked over and over again is: "Can I bury a shipping container to make an underground structure, or a basement?". The short answer is no. The reason is two fold, corrosion and structure. Constant contact with soil will give you serious corrosion problems over time, the steel is relatively light gauge for burying. You would have to put in cathodic protection to slow the corrosion, and you would still have problems, as has been discovered with buried fuel tanks over the years. The second is structural, it doesn't work. The loads on the sides are extreme, and I actually ran the calculations. Here is a graphic of the results:
Everything with a stress ratio over "1.0" is a failure, and as you can see, the sides fail by an order of magnitude of 1.7 to 1.9. That's a soil loading using soil and an angle of internal friction of about 30 degrees for all you engineers out there, which is silty sand (SM). That is an equivalent fluid pressure of 35 PSF, which is not as bad as you can get in some soil conditions.
Unfortunately, this won't put this issue to rest I'm sure. I get e-mails about burying these things all the time, and my answer is the same every time (no). Then the person will ask the question in a different manner hoping for the answer he or she wants. The laws of gravity, the strength of materials, and corrosion potential of steel doesn't change because your words do. It will still fail. You can modify the container to make it work, but it would be cheaper to pour a concrete wall. It will still corrode.
I have been asked about using aluminum containers underground. The container would still be too week, the modifications needed would be even more extremely expensive, and it still wouldn't be any better than a concrete wall and would cost you much more.
So, to conclude, you can not bury a container.