In the present study, a ZnO thin film, as a buffer layer of ITO (indium tin oxide) film was deposited on glass substrates by RF magnetron sputtering at low temperature of $150^{circ}C$. In order to estimate the optical characteristics and compare with the experimental results in Glass/ZnO(100 nm)/ITO(35 nm) multilayered film, the simulation program, EMP (Essential Macleod Program) was adopted. The sheet resistance and optical transmittance of the films were measured using the four-point probe method and spectrophotometer, respectively. From X-ray diffraction patterns, all the films deposited at $150^{circ}C$ demonstrated only the amorphous phase. Optical transmittance was the highest at a ZnO thickness of 100 nm. The ITO(35 nm)/ZnO(100 nm) film exhibits an optical transmittance of >92% at 550 nm. The multilayered film showed an electrical sheet resistance of 407 ${Omega}/sq.$, which is significantly better than that of a single-layer ITO film without a ZnO buffer layer (815 ${Omega}/sq.$).