Disclosed herein are a transformer and a method of manufacturing the same. The transformer includes: a primary side winding having a loop shape; a secondary side winding formed on the same plane as that of the primary side winding in a remaining section except for at least a section at which it intersects with the primary side winding and having the same loop shape as that of the primary side winding so as to be electromagnetically coupled to the primary side winding; and an intersecting section formed so that the primary side and secondary side windings having the sum of the turn numbers of 3 or more intersect with each other in a two-layer structure, wherein the intersecting section includes at least one point of intermediate node having one side connected in a first layer and the other side connected in a second layer.