Decorative sheet having excellent scratch resistance

Disclosed is a decorative sheet having a multilayered structure, which comprises a first layer comprising an acrylic copolymer and a second layer comprising polyethylene terephthalate glycol (PETG), thereby enabling elongation and scratch resistance to be more enhanced than those of a conventional PETG sheet. According to the present invention, the decorative sheet having excellent scratch resistance comprises: a first layer comprising an acrylic copolymer comprising a gylcidyl group; and a second layer comprising PETG, wherein the thickness of the first layer is 20-80 μm.