A method for manufacturing a semiconductor device includes: forming a sacrificial layer on a first substrate, the sacrificial layer being made of a material whose lattice constant is different from that of germanium (Ge) by a preset threshold or below; forming a germanium (Ge) layer on the sacrificial layer; forming an insulation layer on a second substrate; bonding the germanium (Ge) layer onto the insulation layer; and removing the sacrificial layer and the first substrate by etching the sacrificial layer in a state where the germanium (Ge) layer is bonded to the insulation layer. In this method, a germanium-on-insulator (GeOI) structure having various surface orientations may be formed by means of epitaxial lift-off (ELO), and a strain may be applied to the germanium (Ge) layer using a lattice constant of the sacrificial layer.