The invention relates to a semiconductor structure and a manufacturing method of the same. The semiconductor structure includes a semiconductor substrate, an isolation layer, a first metal layer, and a second metal layer. The semiconductor substrate includes an upper substrate surface and a semiconductor device below the upper substrate surface. The isolation layer has opposite a first side wall and a second side wall. The first metal layer is disposed on the upper substrate surface. The first metal layer and the second metal layer are disposed on the first side wall and the second side wall, respectively. A lower surface of the second metal layer is below the upper substrate surface.