A semiconductor device and a method of manufacturing the same are disclosed. In one aspect, the method includes forming a first semiconductor layer and a second semiconductor layer sequentially on a substrate. The method also includes patterning the second and first semiconductor layers to form an initial fin. The method also includes selectively etching the first semiconductor layer of the initial fin to form a lateral recess in the first semiconductor layer. The method also includes filling the lateral recess with a dielectric material to form a body spacer. The method also includes forming an isolation layer on the substrate, wherein the isolation layer partially exposes the body spacer and thus defines a fin above the isolation layer. The method also includes forming a gate stack intersecting the fins on the isolation layer.