A semiconductor device and a method for manufacturing the same are provided. The method includes forming a cell structure where a storage node contact is coupled to first and second channel layers formed on sidewalls and upper portions of a plurality of gates, thereby simplifying the manufacturing process of the device. The semiconductor device includes a bit line buried in a semiconductor substrate; the gates disposed over the semiconductor substrate buried with the bit line; a first plug disposed in a lower portion between the gates and coupled to the bit line; and a second plug coupled to the second channel layer.