An electrolyte membrane includes a cross-linked reaction product of a benzoxazine monomer and a cross-linkable compound. The electrolyte membrane is impregnated with 300 to 600 parts by weight of phosphoric acid based on 100 parts by weight of the electrolyte membrane, and has a yield strain 0.5% or less, and a yield stress 0.3 Mpa or less. The cross-linked material has a strong acid trapping ability with respect to the benzoxazine compound and excellent mechanical properties due to a cross-linkage. Also, the solubility of the cross-linked material in polyphosphoric acid is low, thereby showing excellent chemical stability. Accordingly, when the cross-linked material is used, an electrolyte membrane having an excellent liquid supplementing ability and excellent mechanical and chemical stability at a high temperature can be obtained. The cross-linked material can be obtained by a simple polymerization process by combining a benzoxazine monomer and a crosslinkable compound and by using heat instead of using a polymerization initiator or a cross-linking agent.