The present invention relates to a transfer paper for transferring a digital image onto a transfer object having a very irregular surface. More specifically, the ink receiving layer (3) is first coated on the surface of a release paper (1) made by coating a silicone resin on one side. The ink receiving layer coating step of coating the water-soluble barrier layer (2) with a car, and the porous substrate (1) is bonded to the surface of the water-soluble barrier layer (2) of the release paper (1) formed by the ink-receiving layer coating step, put into a heat combiner and put into heat and pressure A lamination step of applying a lamination step, a peeling step of separating the ink receiving layer 3 and the release paper 1 after the laminating step, and a printing layer 4 on the surface of the peeled ink receiving layer 3 with a solvent-based digital printer. A manufacturing method comprising a printing step of forming, improving the smoothness of the ink receiving layer coated on the porous substrate to increase the printability, the irregular surface of the irregular surface (5) of the transfer object (1 ") After adhering with an environmentally friendly aqueous pool on top and drying, sprinkling the ink receiving layer and the substrate by spraying water on the back of the porous substrate to provide a transfer sheet characterized in that the printing surface is completely transferred to the uneven surface.
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