Matt coating composition, matt coating sheet, and manufacturing method therefor

Provided is a matt coating composition containing: a (meth)acrylic acid ester-based resin containing a hydroxyl group; and a silicone-acrylate graft resin containing a polyacrylate main chain and a silicone side chain. In addition, provided are a matt coating sheet comprising a hard coating layer formed from the matt coating composition, and a manufacturing method therefor.