A MOS transistor and a method for fabricating the MOS transistor. The present invention enables implementation of a stable semiconductor device that is capable of protecting against leakage current generation by improving the “LDD effect” and securing a large process margin by adjusting an “off” current. The method for fabricating a MOS transistor includes placing or arranging an epitaxial layer between a silicon wafer and a gate electrode, and forming three impurity regions, including a very low concentration impurity region, and a low concentration impurity region and a high concentration impurity region (source and drain region).