Disclosed is a pharmaceutical composition simultaneously having a rapid acting property and a long-acting property, comprising a sustained-release part coated with a water-insoluble polymer on the surface, comprising a first active pharmaceutical ingredient, at least one release control base selected from the group consisting of water-insoluble polymer, and water-soluble viscous polymer, and a pharmaceutically acceptable carrier; and, an immediate release part comprising a second active pharmaceutical ingredient and a pharmaceutically acceptable carrier. The pharmaceutical composition exhibits independent release properties of the immediate release part and the sustained-release part by coating the surface of the sustained-release part comprising an active pharmaceutical ingredient, a release control base and a pharmaceutically acceptable carrier with a water-insoluble polymer to separate it from the immediate release part, and it may be prepared by a relatively simple process without specification limitation to the contents and the kinds of usable pharmaceutically active ingredients.