Embodiments prevent or substantially reduce diffusion of a P-type impurity into a channel region in a PMOS transistor having a dual gate. Some embodiments include forming a device isolation film on a semiconductor substrate, forming a channel impurity region in an active region of the semiconductor substrate, and forming a gate insulation layer including a silicon oxide layer and a silicon oxide nitride layer on the semiconductor substrate. Also, the embodiments can include forming a polysilicon layer containing an N-type impurity on the gate insulation layer, and forming a gate electrode by selectively ion-implanting a P-type impurity into the polysilicon layer formed in a PMOS transistor region of the circuit region. The embodiments further include forming a conductive metal layer and a gate upper insulation layer on the gate electrode, and forming a gate stack in a gate region.