A method for fabricating a non-volatile memory device includes alternately stacking a plurality of interlayer dielectric layers and a plurality of conductive layers over a substrate, etching the interlayer dielectric layers and the conductive layers to form a trench which exposes a surface of the substrate forming a first material layer over a resulting structure in which the trench is formed, forming a second material layer over the first material layer, removing portions of the second material layer and the first material layer formed on a bottom of the trench to expose the surface of the substrate, removing the second material layer, and burying a channel layer within the trench in which the second material layer is removed.