A vertical transistor of a semiconductor device and a method for forming the same are disclosed. The vertical transistor comprises a silicon fin disposed on a semiconductor substrate, a source region disposed in the semiconductor substrate below a lower portion of the silicon fin, a drain region disposed in an upper portion of the silicon fin, a channel region disposed in a sidewall of the silicon fin between the source region and the drain region, a gate oxide film disposed in a surface of the semiconductor substrate and the sidewall of the silicon fin, and a pair of gate electrodes disposed on the gate oxide films.