A light guide panel is an element of the LCD backlight module that is often used for the display of compact electronic devices. In this study, a laser marking system is proposed to fabricate light guide panel, which can replace other manufacturing methods such as silk printing, stamping, or v-cutting methods. The objective of this research is to evaluate the process parameters of the laser marking system. Light guide patterns were marked with a 50W $CO_2$ laser (CW) to understand the effects of average power and scanning speed on the geometry and quality of groove pattern. The width of the fabricated grooves increases with increasing laser power and decreasing scan speed. In order to analyze surface characteristics and optical properties (luminance, uniformity), SEM photography and BM7 (luminance measuring system) were used. As a result, the optimal conditions of the process parameters were determined.