The present invention relates to a vacuum insulation material including an inner bag and to a method for manufacturing same. The method for manufacturing the vacuum insulation material includes: a step of manufacturing a core material; a step of compressing and packing the entire surface of the core material using an inner bag made of a breathable film material; a step of disposing a getter on the upper portion of the inner bag; and a step of vacuum-packing a covering material on the upper portion of the inner bag. The inner bag is made of polypropylene (PP), polyester (PET), and/or polyethylene. Since the inner bag is manufactured using a breathable film having fine holes, the method for manufacturing the vacuum insulation material may have improved efficiency, and the vacuum insulation material may be improved in terms of the long-term durability and vacuum insulation properties thereof.