Method for fabricating MOSFET device

A method for fabricating a MOSFET device, comprising the steps of:

• providing a substrate having a first surface;
• providing first and second insulation layers in the substrate to divide the substrate into a first active region between the first and second insulation layers and an isolation region outside of the first active region;
• etching an area of the first active region of the substrate to form a second surface in parallel with and below the first surface and a third surface extending from the second surface to the first surface;
• implanting a first conductivity type punch through stopper impurity into the first, second, and third surfaces of the substrate;
• forming a first gate on the third surface of the substrate;
• forming source/drain regions by implanting a second conductivity type impurity into the first and second surfaces of the substrate in areas laterally adjacent to the first gate;
• exposing portions of the source/drain regions;
• forming first contacts on an upper surface of the exposed portions of the source/drain regions;
• forming a second active region on the substrate;
• etching an area of the second active region to form a fourth surface parallel with and below the first surface and a fifth surface extending from the fourth surface to the first surface of the substrate in the second active region;
• forming a second gate integrally connected with the first gate on the fifth surface of the substrate;
• exposing a region of the second gate;
• and
• forming a second contact on the exposed region of the second gate.