In contrast to Hamas' claims that the tunnel was used for smuggling goods, the IDF unequivocally stated that it was an attack tunnel used to smuggle in weapons, terrorists and other operatives into Israel in order to carry out terror attacks.
Defence Minister Avigdor Lieberman said: "Destroying the network of offensive tunnels is an essential component in our policy of systematically damaging the strategic abilities of Hamas".
The Israeli army said it attacked "underground infrastructure along the border with Egypt".
The Israeli army did not elaborate on reasons and the exact target of the airstrike.
On the Israeli side, the exit of the tunnel was adjacent to the Kerem Shalom crossing, as well as to the crossing's communications center, and a natural gas installation.
A Palestinian fisherman, who was shot Friday night by Egyptian navy forces in southern Gaza Strip, died in a hospital in Rafah town in Gaza Saturday morning, according to the Health Ministry in Gaza.
United Nations trucks carrying building materials for projects funded by UNRWA arrive in Rafah in the southern Gaza Strip after crossing the Israeli Kerem Shalom crossing on December 10, 2013.
Medical sources in Gaza said that Abdullah Zeidan, 33, from the Shati refugee camp, was shot in the chest by Egyptian forces near the naval border with Egypt in the south of the coastal enclave.
Last week, the IDF struck what many assumed to be a tunnel in the Gaza Strip, following a series of mortar attacks.
In its earlier statement, the army added, "The Hamas terror organization is accountable for all activity in and from the Gaza strip". "Hamas must understand that we will not allow these attacks to continue and that we will respond with even greater force", he told reporters before boarding a flight to India.
It is the second time Kerem Shalom has been closed in under a month.
Unrest has included rockets being fired from the Gaza Strip into Israel, with Israel's military responding with air strikes.
According to the IDF, rioters in four different locations along the Israel-Gaza border burnt tires and hurled rocks at Israeli security forces.