while being spaced apart from the latter the gate line gl and the gate electrode 140 is formed of the same material as the common electrode contact part 141 disposed on the same layer the insulating layer 130 formed on the lower common electrode 120 is patterned when patterning the gate electrode 140 also the common electrode contact part 141 disposed on the same layer as that of the gate electrode 140 may be formed simultaneously in this case the gate pattern and the common electrode contact part 141 disposed on the same layer may be formed by patterning the gate electrode 140 by using photoresist as a first mask not illustrated the gate pattern may be patterned by a generally known method in this field for example dry etching or wet etching more preferably the gate pattern may be patterned by wet etching and the insulating layer 130 may be patterned by dry etching the insulating layer 130 between the gate electrode 140 and the common electrode 120 may exist only in an area in which the gate pattern is formed and in this case the insulating layers may have a structure protruding to the outside of the gate pattern material such as copper aluminum molybdenum tungsten or chrome may be used for the gate line gl the gate electrode 140 and the common electrode contact part 141 and mo ti or an mo ti alloy may be used at an upper lower side of the metal and may be formed as a single layer a multilayer or an alloy layer for example a molybdenum aluminum molybdenum mo u2014 al u2014 mo triple.