A semiconductor device includes: an alternating stack that is disposed over a lower structure and includes gate electrodes and dielectric layers which are staked alternately; a memory stack structure that includes a channel layer extending to penetrate through the alternating stack, and a memory layer surrounding the channel layer; a source contact layer in contact with a lower outer wall of the vertical channel layer and disposed between the lower structure and the alternating stack; a source contact plug spaced apart from the memory stack structure and extending to penetrate through the alternating stack; and a sealing spacer suitable for sealing the gate electrodes and disposed between the source contact plug and the gate electrodes. The sealing spacer has an etch resistance that is different from an etch resistance of the dielectric layers.