Epitaxial Gd$_2O_3:Eu^{3+}$luminescent thin films have been grout on Si(III) substrates using ionized Cluster Beam Deposition (ICBD). After the film growing, they were implanted and post annealed to change the crystal structure. The initial growth stage was monitored by using in-situ Reflection High Energy Electron Diffraction (RHEED). The formed crystal structure was identified with X-ray diffraction (XRD) technique and Fourier transform infrared (FT-R) spectroscopy. The electronic states variations were investigated by Near Edge X-ray Absorption Fine Structure (NEXAFS). Photoluminescence (PL), Cathodoluminescence (CL). and Vacuum ultraviolet (VUV) spectrum were used for examining the optical properties. We report the optical property changes depending on crystal structure and the electronic states.