Semiconductor structure and method for forming the same

A semiconductor structure, comprising:

• a substrate having a first conductive type;
• an epitaxy layer disposed on the substrate and having the first conductive type;
• a conductive structure including an upper portion and a lower portion, wherein the lower portion extends in a direction of the substrate into the epitaxy layer and the upper portion is disposed on the epitaxy layer;
• a pair of well regions disposed on opposite sides of the lower portion of the conductive structure and having a second conductive type different than the first conductive type;
• a pair of gate electrodes disposed on opposite sides of the upper portion of the conductive structure, wherein one of the gate electrodes has a first side surface near the conductive structure and a second side surface opposite the first side surface, wherein a side surface of the upper portion of the conductive structure is disposed between the first side surface and the second side surface;
• an inter-layer dielectric layer disposed on the conductive structure;
• and
• a source electrode disposed on the pair of the gate electrodes, wherein the source electrode is spaced apart from the conductive structure by the inter-layer dielectric layer.

A method for forming a semiconductor structure, comprising:

• providing a substrate, wherein the substrate has a first conductive type;
• forming an epitaxy layer on the substrate, wherein the epitaxy layer has the first conductive type;
• forming a current splitting layer on the epitaxy layer;
• forming a well region in the epitaxy layer after forming the current splitting, wherein the well region has a second conductive type different than the first conductive type;
• forming a gate electrode on the well region;
• forming an upper portion and a lower portion of a conductive structure on the epitaxy layer and in the epitaxy layer, respectively;
• and
• forming a source electrode on the conductive structure.