The present invention relates to a method for manufacturing nacre having a three-dimensional effect and to nacre having a three-dimensional effect manufactured by same. The method includes a preparation step (S100) of preparing a base material having an attachment groove formed thereon, an aluminum plate, and a nacre plate; a base application step (S200) of forming a reflection layer by applying a paint on an upper surface of the aluminum plate to which the nacre plate is attached; a nacre attachment step (S300) of attaching the nacre plate to an upper surface of the reflection layer; an epoxy application step (S400) of forming an epoxy protection layer on an upper surface of the nacre plate; a three-dimensional nacre formation step (S500) of forming a three-dimensional nacre by pressing and molding a lower surface of the aluminum plate; and a finishing step (S600) of finishing the aluminum plate to which the three-dimensional plate is attached by bonding and joining the aluminum plate with the attachment groove so as to form a nacre pattern having a three-dimensional effect.
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