This technology provides an electronic device and a method for fabricating the same. An electronic device in accordance with an implementation of this document may include a semiconductor memory, wherein the semiconductor memory may include: one or more variable resistance elements each exhibiting different resistance states for storing data, wherein each variable resistance element may include: a Magnetic Tunnel Junction (MTJ) structure including a free layer having a changeable magnetization direction, a pinned layer having a fixed magnetization direction and a tunnel barrier layer interposed between the free layer and the pinned layer; a seed layer disposed under the MTJ structure to facilitate a growth of the pinned layer or the free layer; and an amorphous metallic carbon layer disposed under the seed layer.