A light emitting device having a light extraction structure, which is capable of achieving an enhancement in light extraction efficiency and reliability, and a method for manufacturing the same. The light emitting device includes a semiconductor layer having a multi-layered structure including a light emission layer; and a light extraction structure formed on the semiconductor layer in a pattern having unit structures. Further, the wall of each of the unit structures is sloped at an angle of −45° to +45° from a virtual vertical line being parallel to a main light emitting direction of the light emitting device.