a first gate, which is formed on the upper surface, wherein {HEAD ~ a part} of the first gate is above {TAIL ~ the first field oxide region} 
is above
a first gate , which is formed on the upper surface , wherein { HEAD ~ a part } of the first gate is above { TAIL ~ the first field oxide region }
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH REL REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL