Disclosed is a light emitting device including a conductive substrate; a reflective layer on the conductive substrate; an etching protective layer on a peripheral portion of a top surface of the conductive substrate; and a light emitting structure, which is formed on the reflective layer and the etching protective layer such that the etching protective layer is partially exposed and includes a first conductive semiconductor layer, a second conductive semiconductor layer and an active layer between the first and second conductive semiconductor layers, wherein the etching protective layer includes a first refractive layer having a first refractive index and a second refractive layer having a second refractive index greater than the first refractive index.