When performing finite element analysis using materials with porosity the porosity shows different mechanical properties from the existing mechanical properties of the existing base materials. In this study the equivalent properties were calculated and verified by applying the representative volume element (RVE) method and assuming that the material with porosity is a 2D orthotropic material. In case of finite element analysis using porous material or composite material, it is inefficient to perform the analysis through material modeling. Based on the element volume and element stress values ​​derived using the finite element analysis program, the representative stress values ​​and elastic modulus matrix were calculated using Python. In addition, equivalent properties were derived using the calculated elastic modulus matrix. The pores were simulated by etching a thin plate specimen made of STS304 material in a certain pattern, and the elastic modulus and Poisson's ratio were measured through a UTM and compared with simulation results. It was confirmed that an error of 7.028% for elastic modulus and 10% for Poisson's ratio occurred, and through this, the validity of this simulation was verified.