There is provided a magnetic composite sheet including: a magnetic layer including first and second magnetic pieces having different sizes; and a cover film formed on one surface or both surfaces of the magnetic layer, wherein, in a cross-section of the magnetic composite sheet taken in a direction parallel to a direction in which the magnetic layer and the cover film are laminated, when a length of the first magnetic piece in a vertical direction is a and a length thereof in a horizontal direction is b, and a length of the second magnetic piece in the vertical direction is a′ and a length thereof in the horizontal direction is b′, b/a is greater than b′/a′(b/a>b′/a′).