With reference to
The first heat-dissipation layer 35 and the second member 36 are sequentially cut along the cutting line CL via the laser beam irradiation. Since the second member 36 has rigidity greater than that of the first heat-dissipation layer 35, cutting of the second member 36 via the laser beam irradiation requires greater thermal energy than that which cutting of the first heat-dissipation layer 35 requires. Due to the greater thermal energy required for cutting the second member 36, thermal deformation of or thermal damage to the structure above and/or below the second member 36 may occur.