A transistor having a recess gate structure and a method for fabricating the same. The transistor includes a gate insulating layer formed on the inner walls of first trenches formed in a semiconductor substrate; a gate conductive layer formed on the gate insulating layer for partially filling the first trenches; gate electrodes formed on the gate conductive layer for completely filling the first trenches, and surrounded by the gate conductive layer; channel regions formed in the semiconductor substrate along the first trenches; and source/drain regions formed in a shallow portion of the semiconductor substrate.