PURPOSE: A planting mat and a planting structure using the same are provided to efficiently and uniformly cultivate moss, and to stably fix the moss on an external structure with dried sphagnum while minimizing necessary for irrigation. CONSTITUTION: A planting mat includes a net-shaped body on which moss is fixed and a dried sphagnum layer laminated and fixed inside the net-shaped body. A planting structure for the planting mat includes a growing frame having a main frame with an inner pipe line, an angle frame combined to the inner pipe line, and a support plate(130) arranged on the bottom, a water supply member(140), and a net body fixed on the top of the growing frame.