A method for manufacturing an interposer includes forming a via hole in an insulation plate including a resin or a ceramic; simultaneously forming resists for a first upper redistribution layer on the top surface of the insulation plate, and a resistor for a lower redistribution layer on the bottom surface of the insulation plate; plating copper to fill the via hole and simultaneously forming the first upper redistribution layer and the lower redistribution layer along a designed circuit pattern; and forming a first upper protection layer and a lower protection layer to expose a portion of the first upper redistribution layer and a portion of the lower redistribution layer.