We have studied to understand the barrier and interface qualities and structural changes through measuring temperature dependent spin-polarization as functions of plasma oxidation time and annealing time. Magnetic tunnel junctions consisting of SiO2$_2$/Ta 5/CoFe 17/IrMn 7.5/CoFe 5/Al 1.6-Ox/CoFe 5/Ta 5 (numbers in nm) were deposited and annealed when necessary. A 30 s,40 s oxidized sample showed the lowest spin-polarization values. It is presumed that tunneling electrons were depolarized and scattered by residual paramagnetic Al due to under-oxidation. On the contrary, a 60s, 70 s oxidized sample might have experienced over-oxidation, where partially oxidized magnetic dead layer was formed on top of the bottom CoFe electrode. The magnetic dead layer is known to increase the probability of spin-flip scattering. Therefore it showed a higher temperature dependence than that of the optimum sample (50 s oxidation). temperature dependence of 450 K annealed samples was improved when the as-deposited one compared. But the sample underwent 475 K and 500 K annealing exhibits inferior temperature dependence of spin-polarization, indicating that the over-annealed sample became microstucturally degraded.