A magnetic sheet according to an embodiment of the present invention comprises: a first soft magnetic layer including a first surface and a second surface opposite to the first surface; a first resin layer disposed on the first surface of the first soft magnetic layer and having a first viscosity; a second soft magnetic layer disposed on the first resin layer; and a second resin layer disposed between the first soft magnetic layer and the first resin layer and having a second viscosity different from the first viscosity, wherein the second resin layer comprises a plurality of magnetic particles, the first soft magnetic layer includes a plurality of crack areas propagated from the first surface toward the second surface, and a part of the second resin layer is disposed in the plurality of crack areas.