The properties of $2^{nd}$ generation high temperature superconducting wire, coated conductor strongly depend on the quality of superconducting oxide layer and property of metal substrate is one of the most important factors affecting the quality of coated conductor. Good mechanical and chemical stability at high temperature are required to maintain the initial integrity during the various process steps required to deposit several layers consisting coated conductor. And substrate need to be nonmagnetic to reduce magnetization loss for ac application. Hastelloy and stainless steel are the most suitable alloys for metal substrate. One of the obstacles in using stainless steel as substrate for coated conductor is its difficulties in making smooth surface inevitable for depositing good IBAD layer. Conventional method involves several steps such as electro polishing, deposition of $Al_2O_3$ and $Y_2O_3$ before IBAD process. Chemical solution deposition method can simplify those steps into one step process having uniformity in large area. In this research, we tried to improve the surface roughness of stainless steel(SUS310). The precursor coating solution was synthesized by using yttrium complex. The viscosity of coating solution and heat treatment condition were optimized for smooth surface. A smooth amorphous $Y_2O_3$ thin film suitable for IBAD process was coated on SUS310 tape. The surface roughness was improved from 40nm to 1.8 nm by 4 coatings. The IBAD-MgO layer deposited on prepared substrate showed good in plane alignment(${Delta}{phi}$) of $6.2^{circ}$.