The Gallium-doped ZnO(GZO) film deposited at a temperature of $200^{circ}C$ and a pressure of 10 mtorr has an optical transmittance of 89.0% and a resistivity of $2.0;m{Omega}{cdot}cm$ because of its high crystallinity. Effect of $Al_2O_3$ oxide buffer layers on the optical and electrical properties of sputtered ZnO films were intensively investigated for developing the electrodes of opto-electronic devices which demanded high optical transmittance and low resistivity. The use of $Al_2O_3$ buffer layer could increase optical transmittance of GZO film to 90.7% at a wavelength of 550 nm by controlling optical spectrum. Resistivity of deposited GZO films were much dependent on the deposition condition of $O_2/(Ar+O_2)$ flow rate ratio during the buffer layer deposition. It is considered that the $Al_2O_3$ buffer layer could increase the carrier concentration of the GZO films by doping effect of diffused Al atoms through the rough interface.