By patterning finely with a laser with a thickness of 100 μm or less such as ABS and forming an electronic circuit through plating, a high-density flexible PCB applicable to wearable and mobile devices can be realized. ABS films with a thickness of 60, 90, and 120 μm were prepared, and a crater measuring 100 μm or less was formed by irradiating a fiber laser with a wavelength of 1064 nm with a single pulse. The size of the craters is affected by the intensity of laser irradiation and the thickness of the film, and the heat dissipation layer reduces the change in size caused by the difference in the thickness of the film. For films with a thickness of 60 μm, it has been found that small craters of more than 10% can be obtained due to the heat dissipation layer. Thermal analysis showed in the ABS film without the heat dissipation layer, the maximum temperature increased to 373oC, but decreased to 261℃ in the ABS film with the heat dissipation layer. With a decrease in the thickness of the film, the heat dissipation layer further reduces the pattern by laser irradiation.