A source-drain structure and method of manufacturing the same are disclosed. The source-drain structure includes a substrate containing a drain region and a source region. The drain region includes a lightly-doped ultra-shallow junction and a heavily-doped region, and a drain-substrate junction disposed in the vicinity of a junction between a side portion and a bottom portion of the lightly-doped ultra-shallow junction and the substrate, a plurality of impurity ions in the drain-substrate junction and a plurality of impurity ions in the lightly-doped ultra-shallow junction are opposite-conductivity type ions. The drain-substrate junction can smooth out the steep surface of the lightly-doped ultra-shallow junction to minimize the maximum electric field and reduce the ion flow close to the channel, and effectively reduce the inter-band tunneling hot electron effect.