Provided is a method for manufacturing a semiconductor device. The method includes: providing a first substrate where an active layer is formed on a buried insulation layer; forming a gate insulation layer on the active layer; forming a gate electrode on the gate insulation layer; forming a source/drain region on the active layer at both sides of the gate electrode; exposing the buried insulation layer around a thin film transistor (TFT) including the gate electrode and the source/drain region; forming an under cut at the bottom of the TFT by partially removing the buried insulation layer; and transferring the TFT on a second substrate.