Provided are a semiconductor device with a channel of a FIN structure and a method for manufacturing the same. In the method, a device isolation layer defining an active region is formed on a semiconductor substrate. A recess trench with a first width is formed in the active region, and a trench with a second width larger than the first width is formed in the device isolation layer. The trench formed in the device isolation layer is filled with a capping layer. A cleaning process is performed on the recess trench to form a bottom protrusion of a FIN structure including a protrusion and a sidewall. Gate stacks filling the recess trench are formed. A landing plug, which is divided by the capping layer filling the trench, is formed between the gate stacks.