A vertical offset structure and a method for fabricating the same. The vertical offset structure includes a substrate; a fixed electrode fixing portion formed on the substrate; a fixed electrode moving portion formed at a position away from an upper portion of the substrate by a predetermined distance; a spring portion for connecting the fixed electrode fixing portion and the fixed electrode moving portion to each other so that the fixed electrode moving portion moves into a direction substantially perpendicular to a plate surface of the substrate; a movable electrode located away from the upper portion of the substrate by a predetermined distance to have a predetermined interval horizontal to the fixed electrode moving portion; and a cap wafer bonded to a predetermined area of one of the fixed electrode moving portion and the movable electrode.