Disclosed herein is a flooring comprising a surface layer made of a synthetic resin, and a wood-based board as a base. Preferably, the surface layer includes a printed layer formed by general gravure, transfer, heat-sublimation, silk screen or digital printing using a printer, a protective made of a synthetic resin, and a UV-curable or heat-curable surface treatment layer. The wood-based board is selected from plywood, medium-density fiberboard (MDF), high-density fiberboard (HDF), particle board, and resin-wood flour composite board. The flooring may further comprise a bottom layer laminated under the wood-based board for protecting the flooring against moisture from the bottom. The flooring is cut into pieces having an appropriate size, and the pieces are processed into a finished product in a tongue and groove (T & G) shape.