This paper presents not only practical but also instructive mathematical models to simulate tree network formation using the Poisson equation and the Finite Difference Method (FDM). Then, the implications for entropic theories are discussed from the viewpoint of Maximum Entropy Production (MEP). According to the MEP principle, open systems existing in the state far from equilibrium are stabilized when entropy production is maximized, creating dissipative structures with low entropy such as the tree-shaped network. We prepare two simulation models: one is the Poisson equation model that simulates the state far from equilibrium, and the other is the Laplace equation model that simulates the isolated state or the state near thermodynamic equilibrium. The output of these equations is considered to be positively correlated to entropy production of the system. Setting the Poisson equation model so that entropy production is maximized, tree network formation is advanced. We suppose that this is due to the invocation of the MEP principle, that is, entropy of the system is lowered by emitting maximal entropy out of the system. On the other hand, tree network formation is not observed in the Laplace equation model. Our simulation results will offer the persuasive evidence that certifies the effect of the MEP principle.