This technology provides an electronic device and a method of fabricating the same. An electronic device in accordance with an implementation of this document includes a transistor comprising a semiconductor substrate including an active region defined by an isolation layer; and a gate which is formed over the active region and the isolation layer and extends in a first direction to cross the active region, wherein the active region includes a head portion towering over the isolation layer, a body portion disposed under the head portion, and a neck portion which is disposed between the head portion and the body portion and is recessed compared to the head portion and the body portion in the first direction, in a region where the gate and the active region overlap with each other.