A conductive layer for {TAIL ~ a gate electrode} is formed over a resultant structure, and an etchback is performed on the conductive layer until the gate dielectric layer 14 is exposed, thereby forming a surround type gate electrode 15 surrounding {HEAD ~ the lower pillar} 11C 
A conductive layer for { TAIL ~ a gate electrode } is formed over a resultant structure , and an etchback is performed on the conductive layer until the gate dielectric layer 14 is exposed , thereby forming a surround type gate electrode 15 surrounding { HEAD ~ the lower pillar } 11C
OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH