a method of manufacturing a semiconductor device includes : forming first conductive layer on semiconductor substrate ; forming a magnetic film on the first conductive layer ; forming second conductive layer on the magnetic film ; forming a first mask layer on the second conductive layer ; patterning the second conductive layer ; patterning the magnetic film ; forming a first insulating film on the first conductive layer to cover side surfaces of the patterned second conductive layer and the patterned magnetic film ; forming a second mask layer on the first insulating film to cover the patterned second conductive layer , the patterned magnetic film , and the first insulating film ; patterning the first insulating film ; patterning the first conductive layer ; forming a second insulating film on the semiconductor substrate to cover the patterned second conductive layer , the patterned magnetic film , and the patterned first conductive layer ; and forming a third insulating film on the second insulating film .