This study investigated the noise reduction effect according to the structure of the sound-absorption and insulating materials in order to maximize the noise reduction effect in various noise environments. For this purpose, the transmission loss according to the change in hole size of the performated plate in sound-absorption and insulating board was predicted using an CAE model. The sound-absorption and insulating board was modeled and the computation of the transmission loss was performed after applying the physical properties and boundary conditions. The pure sounds of 32Hz to 4,000Hz were generated, and the analysis was performed by changing the diameter and pitch of the perforated plate. It was confirmed that the influence of the diameter and pitch of the perforated plate is closely related to the structure that make up the sound-absorption and insulating material. In order to effectively reduce the variously changing noises, it is believed that a method of improving transmission loss for each frequency band of interest is needed by changing the structure of the sound-absorption and insulating material so that the diameter and pitch of the perforated plate can be changed.