Disclosed are semiconductor devices including a double gate metal oxide semiconductor (MOS) transistor and methods for fabricating the same. The double gate MOS transistor includes a first back gate, a second back gate, and a first dielectric layer disposed on the first back gate and on the second back gate. An MX2 material layer is disposed on the first dielectric layer, a second dielectric layer disposed on the MX2 material layer, and a work function metal (WFM) is disposed on the second dielectric layer. A front gate is disposed on the WFM, which fills a space between the first back gate and the second back.