Immersed boundary method(IBM) is a numerical scheme proposed to simulate flow field around complex objectives using simple Cartesian grid system. In the previous studies, the IBM has mostly been implemented to fractional step method based Navier-Stokes solvers. In this study, we implement the IBM to an incompressible Navier-Stokes solver which uses SIMPLE algorithm. The weight coefficients of the bi-linear and quadratic interpolation equations were formulated by using only geometric information of boundary to reconstruct velocities near IB. Flow around 2D circular cylinder at Re=40 and 100 was solved by using these formulations. It was found that the pressure buildup was not observed even when the bi-linear interpolation was adopted. The use of quadratic interpolation made the predicted aerodynamic forces in good agreement with those of previous studies. For an analysis of moving boundary, we smulated an oscillating circular cylinder with Re=100 and KC(Keulegan-Carpenter) number of 5. The predicted flow fields were compared with experimental data and they also showed good agreements.