A solid-state image sensing device including an anti-reflection structure that uses polysilicon and a method of manufacturing the same, in which the solid-state image sensing device includes a photodiode region and a transistor region. The photodiode region includes a semiconductor substrate, a first anti-refection layer, a second anti-reflection layer, and a top layer. The first anti-reflection layer is formed on the semiconductor substrate, and the second anti-reflection layer is formed on the first anti-reflection layer. The top layer is formed on the second anti-reflection layer. Each of the semiconductor substrate and the second anti-reflection layer is formed of a first material, and each of the first anti-reflection layer and the top layer is formed of a second material different from the first material.