Provided is a Complementary Metal Oxide Semiconductor (CMOS) logic element. The CMOS logic element includes a substrate including a PMOS area, a circuit wiring structure including an insulating layer and a wiring layer alternately stacked on the substrate, wherein the circuit wiring structure includes an NMOS area vertically spaced apart from the PMOS area, a first transistor disposed on the PMOS area, and a second transistor disposed on the NMOS area and complementarily connected to the first transistor, wherein the first transistor includes a first gate electrode, source/drain areas formed on the PMOS area on both sides of the first gate electrode, and a first channel connecting the source and drain areas to each other, wherein the second transistor includes a second gate electrode and a second channel vertically overlapping the second gate electrode, wherein the first channel includes silicon, wherein the second channel includes an oxide semiconductor.