Disclosed herein are a recess-gate structure in which junctions have a thickness significantly smaller than the thickness of a device isolation layer to thereby prevent shorting of the junctions located at opposite lateral sides of the device isolation layer close thereto, resulting in an improvement in the operational reliability of a resultant device, and a method for forming the same. The recess-gate structure comprises a silicon substrate in which an active region and a device isolation region are defined, a plurality of gates formed on the substrate, gate spacers formed at the side wall of the respective gates, and junctions formed in the substrate at opposite lateral sides of the gates and defining an asymmetrical structure relative to each other. A gate recess is defined in the active region of the substrate to have a stepped profile consisting of a bottom plane, top plane, and vertical plane. The bottom plane of the stepped gate recess exists in only the active region except for the device isolation region.