Provided are a transparent tactile layer panel and a method of operating the transparent tactile layer panel. The transparent tactile layer panel includes an ion conducting polymer film on which tin antimony oxide (TAO) coatings are perpendicularly disposed in a matrix type, and generates a surface button by applying an electric signal to each of the TAO coatings and contracting the ion conducting polymer film. In particular, the transparent tactile layer panel includes: an input panel body including an ion conducting polymer film disposed between a screen and a cover film and coated with tin antimony oxide (TAO); a voltage applier configured to apply a voltage to the TAO coating; and a touch detector configured to sense an input when a user inputs into the cover film and detect a spot of the input. Accordingly, the input panel body may provide a three-dimensional effect by the voltage signal applied.