The present invention relates to a method for manufacturing a decorative sheet, comprising: a step for preparing a substrate; a step for mixing an ink with a foaming agent to prepare a puff ink; a first printing step for printing a first color on a front side of the substrate; a second printing step for printing the puff ink on the front side of the substrate with the first color printed thereon to form a second printed layer in the shape of a printing pattern; and a step for drying the substrate printed with the puff ink in a drying oven, and at the same time, expanding the puff ink to form an emboss. In addition, the present invention relates to an apparatus for manufacturing a decorative sheet, comprising: a first printing means for printing a first color on a substrate to form a first printed layer; a second printing means for printing a puff ink on the substrate in the shape of a printing pattern to form a second printed layer; and a drying oven for drying the first printed layer and the second printed layer printed on the substrate and expanding the second printed layer to form an emboss.
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