A semiconductor device includes a trench formed in a predetermined portion of a substrate and a first recess region beneath the trench. A field oxide layer is buried into both the trench and the first recess region. An active region is defined by the field oxide layer, having a first active region and a second active region. The latter has a second recess region formed in a lower portion of the active region than the former. A step gate pattern is formed on a border region between the first active region and the second active region. The gate pattern has a step structure whose one side extends to a surface of the first active region and the other side extends to a surface of the second active region. Other embodiments are also described.