In one embodiment, a semiconductor device includes a semiconductor substrate having a lower layer and an upper layer overlying the lower layer. The upper layer is arranged and structured to form first and second active regions that are spaced apart from each other and protrude from an upper surface of the lower layer. A third active region of a bridge shape is distanced vertically from the upper surface of the lower layer and connects the first and second active regions. The device further includes a gate electrode, which is formed with a gate insulation layer surrounding the third active region, so that the third active region functions as a channel.