All-optical fiber-type $2{ imes}32$ splitters for an Ethernet PON (passive optical network) were fabricated by using a FBT (fiber biconical tapered) process and the performance of the splitters was tested in upstream transmission of the EPON system. The $2{ imes}32$ splitters was obtained by cascading $1{ imes}4$ splitters fabricated by a conventional FBT process and showed -18 dB of insertion loss with 1.5 dB uniformity of output power at each channel and -0.1 dB of polarization dependent loss. The insertion loss variation was below 0.1 dB at the temperature range of $-40^{circ}C;to;80^{circ}C$. For upstream channel transmission test in the EPON system were a Zig board and a burst mode receiver. Zenko-made optical module was used for the burst mode receiver by adding functions of serializer/deserializer and clock data recovery, a Virtex II pro20 chipset and Vitesse VSC7123 were used in the Zig board for characterizing the burst mode and in the clock data recovery chipset, respectively. Startup acquisition lock time and data acquisition lock time were measured to be 670ns and 400ns, respectively, in the upstream channel transmission of the EPON system adapting the $2{ imes}32$ splitter fabricated in this work.