A light emitting device having a vertical structure and a method for manufacturing the same, which are capable of damping impact generated during a substrate separation process and achieving an improvement in mass productivity, are disclosed. The light emitting device includes a semiconductor layer having a multilayer structure, a first electrode arranged at one surface of the semiconductor layer, a metal support arranged on the first electrode, and an impact damping layer arranged between the first electrode and the metal support, and made of a metal having a ductility higher than a ductility of a metal for the metal support.