A method for forming a black matrix includes (Sl) applying a black matrix-forming ink to an intaglio-patterned elastic mold; (S2) removing an ink applied to an embossed portion of the elastic mold; (S3) transcribing the ink remaining in an intagliated portion of the elastic mold to a substrate; and (S4) curing and drying the ink transcribed to the substrate. The step (S2) may be performed in a way of closely adhering a surface of an ink removing unit having a surface energy from > to > to the embossed portion of the elastic mold and then taking away the ink removing unit from the embossed portion. This method allows forming a black matrix in a simple and economic way by applying the gravure process.