A device includes a lower semiconductor substrate, a lower gate structure on the lower semiconductor substrate, the lower gate structure comprises a lower gate electrode, a lower interlayer insulating film on the lower semiconductor substrate, an upper semiconductor substrate on the lower interlayer insulating film, an upper gate structure on the upper semiconductor substrate, and an upper interlayer insulating film on the lower interlayer insulating film, the upper interlayer insulating film covers sidewalls of the upper semiconductor substrate The upper gate structure comprises an upper gate electrode extending in a first direction and gate spacers along sidewalls of the upper gate electrode. The upper gate electrode comprises long sidewalls extending in the first direction and short sidewalls in a second direction The gate spacers are on the long sidewalls of the upper gate electrode and are not disposed on the short sidewalls of the upper gate electrode.