a second gate, which is formed on the upper surface, wherein a part of {TAIL ~ the second gate} is above the second field oxide region, and another part of {HEAD ~ the second gate} is above the body region, wherein the second gate is electrically connected to the first gate 
a second gate , which is formed on the upper surface , wherein a part of { TAIL ~ the second gate } is above the second field oxide region , and another part of { HEAD ~ the second gate } is above the body region , wherein the second gate is electrically connected to the first gate
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH