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