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