A substrate structure, a complementary metal oxide semiconductor (CMOS) device including the substrate structure, and a method of manufacturing the CMOS device are disclosed, where the substrate structure includes: a substrate, at least one seed layer on the substrate formed of a material including boron (B) and/or phosphorus (P), and a buffer layer on the seed layer. This substrate structure makes it possible to reduce the thickness of the buffer layer and also improve the performance characteristics of a semiconductor device formed with the substrate structure.