<p>The present invention relates to a semiconductor device comprising a first conductive substrate; a drain region and a source region separately formed on the substrate; a first conductive body region formed at the substrate to surround the side and the lower surface of the source region; a second conductive drift region formed at the substrate to surround the side and the lower surface of the drain region; a first gate formed on the body region; and a second gate formed on the drift region while being separated from the first gate and electrically floated.</p>