In-doped indium oxide (ITO) layers on PET substrates are used in filters for plasma displays, low-e windows, solar cells etc. However, ITO is a relatively expensive material because indium is not abundant. ZnO is a wide direct band gap semiconductor that has excellent physical and chemical properties and has been applied to various domains, such as piezoelectrics, semiconductor lasers, etc. Thin-film of this material are improved with respect to physical and electrical properties by heat treatment after manufacturing. This method of film production and heat treatment is time-consuming. In this study, however, by varying the temperature of the atmosphere during the manufacturing process of the films, heat treatment item can be reduced. In addition, characterization of more than 80% of the transmittance and electrical properties were above a certain level.