A liquid crystal display device and a method for manufacturing the same are disclosed. In an embodiment of the present invention, a liquid crystal display device and a method of manufacturing the liquid crystal display device includes a first substrate that has a first electrode formed thereon, a second substrate that faces the first substrate, a liquid crystal layer that is formed between the first substrate and the second substrate, and a first alignment layer that is formed on the first substrate and is in contact with the liquid crystal layer. Here, the first alignment layer includes a first alignment base layer that is photoaligned, and a first alignment controlling layer that is extended from the inside of the first alignment base layer.