The embodiment relates to a packaging substrate and a semiconductor device, including an element unit including a semiconductor element; and a packaging substrate electrically connected to the element unit; and it applies a glass substrate as a core of the packaging substrate, thereby can significantly improve electrical properties such as a signal transmission rate by connecting the semiconductor element and a motherboard to be closer to each other so that electrical signals are transmitted through as short a path as possible. Therefore, it can significantly improve electrical properties such a signal transmission rate, substantially prevent generating of parasitic element, and simplify a process of treatment for an insulating layer, and thus provides a packaging substrate applicable to a high-speed circuit.