In a gate structure of a non-volatile memory device is formed, a tunnel insulating layer and a charge trapping layer are formed on a substrate. A composite dielectric layer is formed on the charge trapping layer and has a laminate structure in which first material layers including aluminum oxide and second material layers including hafnium oxide or zirconium oxide are alternately stacked. A conductive layer is formed on the composite dielectric layer and then a gate structure is formed by patterning the conductive layer, the composite dielectric layer, the charge trapping layer, and the tunnel insulating layer.