The present disclosure relates to a pharmaceutical composition for preventing or treating immune diseases or inflammatory diseases including inflammatory stimulated mesenchymal stem cells and a method of preparing mesenchymal stem cells for preventing or treating immune diseases or inflammatory diseases. The inflammatory stimulated mesenchymal stem cells of the present disclosure have an effect of releasing acetylcholine, thereby replacing the conventional immunosuppressants and inflammation inhibitors known to have side effects and being useful for the prevention or treatment of immune diseases and inflammatory diseases as a cell therapy agent which can be economically used for the diseases.
