In this paper, effect of interpenetrating polymer network(IPN) introduction on the dielectric properties, heat proof properties, internal structure and defects of the Epoxy/SiO$_2$composite materials, were investigated. we reported a relation between network structures and electrical properties, especially dielectric characteristics with variation of network structures for epoxy composite materials. According to experimental results, the specimens which have single network structures have lower dielectric constant than interpenetrating polymer network(IPN) specimens, but have relatively larger dependency to variation of temperature and frequency. It was confirmed that change of structures is attained by introducing of IPN to insulating materials. Therefore it is counted that introduction of multiple structure including IPN is necessary to improve heat proof and electrical properties.