Disclosed herein is a fat composition for chocolate and confectionery having a POS/SOS content ratio in triglyceride of 2 to 12 and a POS content of 30 to 55 wt%, which is prepared by mixing vegetable fat with a fatty acid or fatty acid derivative to prepare a raw material fat and enzymatically transesterifying the raw material fat. The fat composition has a solid fat content (SFC) curve with a steep slope specific to cocoa butter due to a high POS content similar to the triglyceride composition of natural cocoa butter. Thus, the fat composition may be used as a cocoa butter equivalent that smoothly melts in the mouth and has soft texture. Also, the fat composition of the present invention advantageously exhibits superior blooming resistance, as compared with cocoa butter replacements.