The present invention relates to a double-sided superhydrophobic gas diffusion layer for a polymer electrolyte membrane fuel cell, to a method for preparing same, and to a polymer electrolyte membrane fuel cell including same. More particularly, the present invention relates to a double-sided superhydrophobic gas diffusion layer for a polymer electrolyte membrane fuel cell, which not only has stability and durability without any loss in electrical conductivity but also has stable performance in a high-current region in which much moisture is produced due to double-sided superhydrophobicity, and which can maintain ionic conductivity by controlling moisture content to a suitable level in a low-current region, and which can be manufactured economically through a simple process; the present invention also relates to a method for preparing the double-sided superhydrophobic gas diffusion layer and to a polymer electrolyte membrane fuel cell including the double-sided superhydrophobic gas diffusion layer.