An LC device having a substrate, a support layer having upper and lower sides formed on the substrate, inductors formed on either the upper or lower side of the support layer, and capacitors formed in the opposite side of the support layer. The support layer may be formed of a low-k dielectric material, and a connection portion may be provided to connect the inductors and capacitors in the support layer. The inductors and capacitors are disposed in a stacked structure on the upper and lower sides of the low-k dielectric support layer on the substrate, so that space efficiency may be maximized on the substrate. The low-k dielectric support layer provides support between the inductors and capacitors so that substrate loss is minimized and a Q factor of the inductors is enhanced.