Discussed is a solar cell including a semiconductor substrate, a tunneling layer formed on one surface of the semiconductor substrate, a first conductive semiconductor layer formed on a surface of the tunneling layer and a second conductive semiconductor layer formed on the surface the tunneling layer. A separation portion separates the first and second conductive semiconductor layers from each other, and is formed on the surface of the tunneling layer at a location corresponding to at least a portion of a boundary between the first and second conductive semiconductor layers.