We have demonstrated an all solution-processable multi-layer circuit of conductive lines using laser sintering of silver (Ag) nanoparticles ink and ablation of PVP insulator on flexible substrate. Here a low-cost and facile fabrication strategy to obtain fine patterning electrodes and a multi-layer circuit on a plastic substrate is presented. Controlled laser beam path and irradiation are easy to create high-resolution fine electrode pattern on heat-sensitive substrate such as polymer without damage. The fabricated electrode have high conductivity of 2.11 x 10^5 S/cm (the bulk silver have conductivity of 6.3 x 105 S/cm) and root-mean-square (rms) roughness of 7.09 nm. Based on these method, the electronic device with chip size package (CSP) led has been successfully fabricated and verified operation.