A semiconductor element includes: a transparent substrate; a stack structure formed on the transparent substrate and having a metal oxide layer partially exposed through sidewalls of the stack structure; a plurality of leads spacingly formed on the stack structure and extending to the sidewalls of the stack structure; an insulating film covering the exposed portions of the metal oxide layer; a metal film formed on the leads; and a solder mask layer disposed on the metal film, the stack structure and the insulating film. As such, the insulating film prevents short circuits from occurring between adjacent leads so as to improve the product yield.