A manufacturing method of the present invention comprises the step of epitaxially growing a PZT layer on a first electrode layer, and the step of processing the PZT layer to a desired shape using an etching solution after the growing step. The etching solution contains at least one acid from among hydrochloric acid and nitric acid in a concentration CHCl+3.3CHNO3 ranging from 1 wt % to 10 wt %, CHCl and CHNO3 denoting, respectively, a weight concentration of the hydrochloric acid and nitric acid relative to a weight of the etching solution; and at least one fluorine compound from among ammonium fluoride and hydrogen fluoride, such that a weight concentration of fluorine derived from ammonium fluoride and hydrogen fluoride ranges from 0.1 wt % to 1 wt % relative to the weight of the etching solution.