A silicon-on-insulator (SOI) substrate including laminated layers of a substrate, an oxide layer, and a silicon layer in order. The oxide layer has an electrifying hole fluidly connected with the substrate and the electrifying hole is filled with a part of the silicon layer. A method for fabricating the floating structure is also disclosed which includes the steps of forming an oxide layer having a predetermined thickness on a substrate, forming one or more electrifying holes in an area of the oxide layer corresponding to an inner part of the floating structure, forming a silicon layer on the oxide layer including an electrification structure electrically connecting the silicon layer to the substrate, forming a pattern for the floating structure on the silicon layer, removing the oxide layer corresponding to an inner area of the pattern, forming a thermal oxide layer on a surface of the silicon layer, and removing the thermal oxide layer to form the floating structure.