Provided are an inverter including a first source and drain, an interlayer insulating film on the first source, a second source on the interlayer insulating film, a second drain on the first drain, a first channel between the first source and drain, a second channel over the first channel between the second source and drain, a gate insulating film covering outer surfaces of the first and second channel, a part of a surface of the first source in the direction to the first drain, a part of a surface of the second source in the direction to the second drain, a part of a surface of the first drain in the direction to the first source, and a part of a surface of the second drain in the direction to the second source, and a gate electrode between the first source and drain and between the second source and drain.