PURPOSE: A method for forming a pattern structure is provided to form a protection layer which prevents damage to a thin film pattern in a liquid process by using an incline ion implantation process. CONSTITUTION: A thin film pattern(120) with a depression(122) is formed on a substrate(110). An ion is implanted into the thin film pattern and a protection layer(130) is formed on the thin film pattern. The lower width of the depression increases by selectively etching the lower side of the thin film pattern by using the protection film as a mask.