Abstract: A resin composition according to one embodiment of the present invention comprises: a graft copolymer including a conjugated diene-based polymer, an aromatic vinyl-based monomer unit, and a vinyl cyan-based monomer unit; a matrix copolymer including an aromatic vinyl-based monomer unit and a vinyl cyan-based monomer unit; and a cross-linked copolymer including a cross-linked part formed from an aromatic vinyl-based monomer unit, a vinyl cyan-based monomer unit, and a cross-linked functional compound, wherein the particle diameter (D50) at which the cumulative percentage by weight in the particle size distribution of the cross-linked copolymer reaches 50% is 30 µm to 60 µm, an average H-W ratio of the cross-linked copolymer satisfies Mathematical Formula 1 below, and a light reflection variation coefficient calculated by Mathematical Formula 2 below may be 1.35 or less. [Mathematical Formula 1] 0.09 = average H-W ratio = 1, wherein the average H-W ratio is an average value of H-W ratios (a/b) calculated for each cross-linked copolymer observed when the surface of the resin composition is observed with an optical microscope, a is ½ of the shortest axis length of each cross-linked copolymer observed when observed with the optical microscope, and b is the longest axis length of each cross-linked copolymer observed when observed with the optical microscope. [Mathematical Formula 2] CLR = DL/ML, wherein CLR is the light reflection variation coefficient, DL is the standard deviation of light intensity, and ML is the average light intensity.