One of the current innovation trends in the solar industry is the increase in the size of silicon wafers. As the wafer size increases, the series resistance of the module rises, highlighting the need for research on methods for cutting and bonding solar cells. Among these, the Infrared (IR) laser scribing technique has been extensively researched. However, there is still insufficient optimization research regarding the thermal damage caused by lasers on the Transparent Conductive Oxide (TCO) layer of Heterojunction (HJT) solar cells. Therefore, in this study, we systematically varied conditions such as IR laser scribing speed, frequency, power, and the number of scribes to investigate their impact on the performance of cut cells under each condition. Additionally, we conducted a comparative analysis of thermal damage effects on the TCO layer based on varying scribing depths.