Semiconductor device and method for forming the same

A method for forming a semiconductor device comprising:

• forming a pad insulating layer over a semiconductor substrate;
• forming a recess by etching the pad insulating layer and the semiconductor substrate;
• forming a gate in the recess;
• forming an insulating layer over the gate in the recess and over the pad insulating layer;
• forming a bit line contact hole by etching the insulating layer and the pad insulating layer to expose the semiconductor substrate;
• forming a bit line contact by filling the bit line contact hole with a conductive material, wherein an upper surface of the insulating layer formed over the pad insulating layer and an upper surface of the bit line contact are disposed at substantially the same level;
• forming a bit line coupled to the bit line contact;
• and
• forming a storage electrode contact hole by etching the insulating layer and the pad insulating layer to expose the semiconductor substrate.