A method for manufacturing a bifacial solar cell comprising: forming an emitter layer and a first anti-reflection layer on a first surface of a substrate and forming a back surface field layer and a second anti-reflection layer on a second surface of the substrate; forming a plurality of first contact lines in the first anti-reflection layer and forming a plurality of second contact lines in the second anti-reflection layer, the plurality of first contact lines and the plurality of second contact lines being formed by a dry etching process using a laser; and forming a first electrode on the emitter layer exposed through the plurality of first contact lines and forming a second electrode on the back surface field layer exposed through the plurality of second contact lines, wherein the first electrode and the second electrode are formed of the same material, characterized in that the forming of the first and second electrodes (140, 170) includes: forming a metal seed layer on the entire surface of the first anti-reflection layer, the emitter layer exposed through the first contact lines, the entire surface of the second anti-reflection layer, and the back surface field layer exposed through the second contact lines, forming a diffusion barrier layer on the metal seed layer, sequentially forming by a plating process a copper layer and a tin layer on the metal seed layer, removing the barrier layer, and removing an exposed area of the metal seed layer by performing an etching process using the tin layer as a mask. forming an emitter layer and a first anti-reflection layer on a first surface of a substrate and forming a back surface field layer and a second anti-reflection layer on a second surface of the substrate; forming a plurality of first contact lines in the first anti-reflection layer and forming a plurality of second contact lines in the second anti-reflection layer, the plurality of first contact lines and the plurality of second contact lines being formed by a dry etching process using a laser; and forming a first electrode on the emitter layer exposed through the plurality of first contact lines and forming a second electrode on the back surface field layer exposed through the plurality of second contact lines, wherein the first electrode and the second electrode are formed of the same material, characterized in that the forming of the first and second electrodes (140, 170) includes: forming a metal seed layer on the entire surface of the first anti-reflection layer, the emitter layer exposed through the first contact lines, the entire surface of the second anti-reflection layer, and the back surface field layer exposed through the second contact lines, forming a diffusion barrier layer on the metal seed layer, sequentially forming by a plating process a copper layer and a tin layer on the metal seed layer, removing the barrier layer, and removing an exposed area of the metal seed layer by performing an etching process using the tin layer as a mask. forming a metal seed layer on the entire surface of the first anti-reflection layer, the emitter layer exposed through the first contact lines, the entire surface of the second anti-reflection layer, and the back surface field layer exposed through the second contact lines, forming a diffusion barrier layer on the metal seed layer, sequentially forming by a plating process a copper layer and a tin layer on the metal seed layer, removing the barrier layer, and removing an exposed area of the metal seed layer by performing an etching process using the tin layer as a mask.