<p>Disclosed are a substrate and a manufacturing method thereof. According to an embodiment of the present invention, the substrate comprises: an insulating layer which comprises a via hole; a first conductive layer which is laminated on the insulating layer and is formed with an inclination while a vertex in a lower side adjacent to the via hole and an edge in a lower side connecting the vertex are retracting in the receding direction from the via hole based on a vertical section; and a second conductive layer which fills the via hole and is laminated on the first conductive layer.</p>
