Hereinafter, embodiments of the present disclosure will be described with reference to the drawings. The embodiments are not limited to the present disclosure. In the following embodiments, a vertical direction of a semiconductor substrate indicates a relative direction when a surface on which a semiconductor element is provided is set to face up, and thus, the direction may be different from the vertical direction according to the gravitational acceleration. The drawings are schematic or conceptual, and thus, the ratio of each portion is not always the same as the actual one. In the specification and the drawings, the same components as those described above with respect to the existing drawings are denoted by the same reference numerals, and detailed description thereof will be omitted as appropriate.