Reasons for and Benefits of Going Underground

Land use and location (space creation, must be there)

Topographic (mountains, rivers, sea straits)
Natural disasters and earthquakes
Protection (military / critical infrastructure)
Security (internal protection)
Isolation (cold weather, noise, vibration, cosmic rays)
Containment (external safety)
Ecology and heritage (preservation)
Aesthetics and environment (to hide unpleasant features)
Societal benefits and sustainable development
Space creation!