There is provided a semiconductor device having a switching element, including a first semiconductor layer including a first, second and third surfaces, a first electrode connected to the first semiconductor layer, a plurality of second semiconductor layers selectively configured on the first surface, a third semiconductor layer configured on the second semiconductor layer, a second electrode configured to be contacted with the second semiconductor layer and the third semiconductor layer, a gate electrode formed over the first semiconductor layer, a first region including a first tale region, a density distribution of crystalline defects being gradually increased therein, a peak region crossing a current path applying to a forward direction in a p-n junction, a second tale region continued from the peak region, and a second region including a third tale region, the density distribution of the crystalline defects being gradually increased therein.