two electrodes 104 and 105 this allows the liquid crystal molecules to be aligned smoothly regardless of the division of regions in the embodiment the cross sectional view of fig6 a shows the transparent dielectric layer 140 is formed in shape of a semicircle however the transparent dielectric layer 140 may be formed in shape of a triangle or a trapezoid as shown in fig6 b and fig6 c respectively hereinafter a method for manufacturing an ips mode lcd device according to the preferred exemplary embodiments of the present invention will be described with reference to the accompanying drawings fig7 is a plane view of an ips mode lcd device according to the preferred embodiments of the present invention fig8 is a cross sectional view of an ips mode lcd device along ii ii u2032 of fig7 according to the first embodiment of the present invention as shown in fig7 and fig8 the ips mode lcd device according to the first embodiment of the present invention includes a lower substrate 100 a gate line 101 and a data line 102 are formed on the lower substrate 100 wherein the gate line 101 and the data line 102 cross each other to define a unit pixel region then a pixel electrode 104 and a common electrode 105 are formed at a predetermined.