A first coating layer formed by coating the first coating solution was emulsified with an emulsifier and thermal paper, a polyolefin resin having a molecular weight 800 1,300 the lower surface of the thermal paper, the present invention, the first a second coating layer formed by coating a second coating liquid latex 35 to 45 wt% n--butyl acrylate are contained based on the total weight on the lower surface of the coating layer, the second coating layer for non-adhesive labels invoice including an adhesive layer formed on the lower surface, and a release paper affixed to the lower surface of the adhesive layer. In accordance with the present invention, it can be possible to reduce the fabrication costs by omission of the intermediate sheet and process simplification, reducing the waste of resources by use of an intermediate paper. It should be noted that the bonding temperature higher various adhesives used for the intermediate sheet, and significantly reduce the defect rate of the product by eliminating completely defective elements due to drying conditions. [Selection] Figure Figure 1
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