MudRunner

Get a weakest vehicle to get full damage in water, A-xxx vehicles work best.
You can do head-on collisions to accelerate it but it doesn't take long.
A-xxx Jeeps get damaged in lower water than other trucks so just take into any water that causes damage to it and wait till it is disabled. Than winch it out with a bigger truck
I did in the bog

The Delivery Mission challenge is a place where you can get this achievement. If you follow the guide for that achievement you will get this achievement along the way.

Basically start the challenge, hook the two trucks together and cross the first two rivers, then stop just before the third river and disconnect the trucks. Use one of the trucks to back down into the water on the left side until you can pull the submerged truck out of the water. You can use the second truck to pull the first truck out of the water if you get stuck. It may take a few tries going back and forth between the trucks slowly pulling everything out of the water but eventually once you get the truck all the way out of the water you will unlock this achievement.