{HEAD ~ A conductive layer} for 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 {TAIL ~ a surround type gate electrode} 15 surrounding the lower pillar 11C 
{ HEAD ~ A conductive layer } for 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 { TAIL ~ a surround type gate electrode } 15 surrounding the lower pillar 11C
HEAD HEAD HEAD HEAD HEAD HEAD HEAD 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 TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH