A method of manufacturing a solar cell comprising: forming an emitter layer of a second conductive type opposite a first conductive type on one surface of a substrate of the first conductive type; forming an anti-reflection layer on the emitter layer; forming a passivation layer on another surface of the substrate; forming a plurality of exposing portions that expose portions of the substrate at the passivation layer by irradiating a laser to the passivation layer, each exposing portion having a central axis; forming a first electrode electrically connected to the emitter layer; and forming a plurality of second electrodes to be electrically connected to the exposed portions of the substrate, characterized in that: wherein the forming of the plurality of exposing portions comprises forming at least one exposing portion having its central axis perpendicular to a surface of the passivation layer by irradiating the laser to a first position on the substrate with a first irradiation distance from the laser to the first position and a plurality of exposing portions having their central axis inclined to the surface of the passivation layer at a corresponding plurality of second positions on the substrate by irradiating the laser to the second positions on the substrate, with second irradiation distances from the laser to the corresponding second positions on the substrate greater than the first irradiation distance, and wherein a plurality of central axes of the plurality of exposing portions that are inclined to a surface of the passivation layer meet at a common laser irradiation point. forming an emitter layer of a second conductive type opposite a first conductive type on one surface of a substrate of the first conductive type; forming an anti-reflection layer on the emitter layer; forming a passivation layer on another surface of the substrate; forming a plurality of exposing portions that expose portions of the substrate at the passivation layer by irradiating a laser to the passivation layer, each exposing portion having a central axis; forming a first electrode electrically connected to the emitter layer; and forming a plurality of second electrodes to be electrically connected to the exposed portions of the substrate, characterized in that: wherein the forming of the plurality of exposing portions comprises forming at least one exposing portion having its central axis perpendicular to a surface of the passivation layer by irradiating the laser to a first position on the substrate with a first irradiation distance from the laser to the first position and a plurality of exposing portions having their central axis inclined to the surface of the passivation layer at a corresponding plurality of second positions on the substrate by irradiating the laser to the second positions on the substrate, with second irradiation distances from the laser to the corresponding second positions on the substrate greater than the first irradiation distance, and wherein a plurality of central axes of the plurality of exposing portions that are inclined to a surface of the passivation layer meet at a common laser irradiation point. wherein the forming of the plurality of exposing portions comprises forming at least one exposing portion having its central axis perpendicular to a surface of the passivation layer by irradiating the laser to a first position on the substrate with a first irradiation distance from the laser to the first position and a plurality of exposing portions having their central axis inclined to the surface of the passivation layer at a corresponding plurality of second positions on the substrate by irradiating the laser to the second positions on the substrate, with second irradiation distances from the laser to the corresponding second positions on the substrate greater than the first irradiation distance, and wherein a plurality of central axes of the plurality of exposing portions that are inclined to a surface of the passivation layer meet at a common laser irradiation point.