Disclosed is a method for manufacturing a NAND flash device. After a source line plug hole is formed, a drain contact plug hole is formed. The holes are filled with a conductive material film and are then polished. It is therefore possible to simplify the process since a blanket etch process step is omitted. Moreover, loss of a drain contact plug by the blanket etch process is prevented. It is therefore possible to improve the electrical properties of a device and reduce the manufacturing cost price.