Unlike in the semiconductor device 10 shown in
The device isolation layer 175 may include first to third regions 175a, 175b and 175c on a recess 141b. The first region 175a is disposed between opposing portions of the inner spacer 170, the second region 175b is disposed on the first region 175a, and the third region 175c is disposed on the second region 175b. A width of the third region 175c may be greater than a width of the second region 175b and the width of the second region 175b may be greater than a width of the first region 175a.
A capping layer 173 may be formed along sidewalls of the first interlayer insulation layer 131, a top surface and sidewalls of the spacers 116 and 117, a top surface and sidewalls of the inner spacer 170 and sidewalls of the recess 141b. The capping layer 173 may have a stepped shape.