As the pattern size of a semiconductor element is reduced, if the thickness is reduced using the existing PR in implementing a pattern of less than 70nm, when the pattern is engraved at the depth required in the etch process, there is a possibility of the photoresist collapsing. To improve this, an SOC polymer is used. Although the pattern is engraved on the SOC polymer layer at the depth required for the each process using the photoresist, this can be used as a support material to prevent a photoresist collapse.