Disclosed are a microstructure-based drug delivery system comprising a microporous structure and a method for manufacturing the same, and more specifically, a detachable microstructure-based drug delivery system using a microporous structure layer and a method for manufacturing the same, thereby skipping a drying step which is essential for the manufacturing process of the existing biodegradable microneedle, and solving the problem in that the hardness of the microneedle is reduced when the microneedle contains drugs, failing to penetrate the skin. Here, the microstructure is implantable in the body through the insertion into the body and detachment from the microporous structure, and the detachable microstructure can be applied to wrinkled (skin movement) and corrugated parts through a detachment function thereof.