reference will now be made in detail to the preferred embodiments of the present invention , examples of which are illustrated in the accompanying drawings . wherever possible , the same reference numbers will be used throughout the drawings to refer to the same or like parts . hereinafter , an lcd device according to an embodiment of the present invention will be described with reference to the accompanying drawings . fig5 is a plane view of showing a tn mode lcd device according to the first embodiment of the present invention . fig6 is a cross sectional view along ii - ii ′ of fig5 . as shown in fig5 and fig6 , the tn mode lcd device according to the first embodiment of the present invention includes an upper substrate 40 , a lower substrate 50 , and a liquid crystal layer 60 . at this time , the upper substrate 40 and the lower substrate 50 facing each other are formed at a predetermined interval , and the liquid crystal layer 60 is formed between the upper substrate 40 and the lower substrate 50 . the lower substrate 50 includes a gate line 51 , a gate electrode 51 a , a gate insulating layer 52 , an active layer 53 , a data line 54 , a source electrode 54 a , a drain electrode 54 b , a passivation layer 55 , and a pixel electrode 57 . the gate line 51 is formed in a first direction , and the gate electrode 51 a is extended from one portion of the gate line 51 . then , the gate insulating layer 52 is formed on an entire surface of the lower substrate 50 including the gate line 51 and the gate electrode 51 a . the gate insulating layer 52 is formed of sin x or sio x . the island - shaped active layer 53 is formed on the gate insulating layer 52 above the gate electrode 51 a . also , the data line 54 is formed on the gate insulating layer 52 in a second direction perpendicular to the gate line 51 , to define a pixel region . in addition , the source electrode 54 a projecting from the data line 54 is partially overlapped with one side of the active layer 53 . the drain electrode 54 b is formed at a predetermined interval from the source electrode 54 a and is overlapped with the other side of the active layer 53 . also , the passivation layer 55 has a constant thickness on the entire surface of the lower substrate 50 , to have a contact hole 56 for exposing the drain electrode 54 b . also , the pixel electrode 57 is formed in the pixel region and is in contact with the drain electrode 54 b by the contact hole 56 . the upper substrate 40 includes a plurality of first black matrix layers 41 , a second black matrix layer 42 , a color filter layer 43 , and a common electrode 44 . at this time , the plurality of first black matrix layers 41 are separately formed on the upper substrate corresponding to the remaining portions except the pixel regions . then , the second black matrix layer 42 is formed to cover the plurality of first black matrix layers 41 . the color filter layer 43 is formed to realize colors in the pixel regions , and the common electrode 44 is formed on an entire surface of the upper substrate 40 including the color filter layer 43 , thereby displaying an image . herein , the first plurality of first black matrix layers and the second black matrix layer 41 and 42 are formed above the gate line 51 , the data line 54 and a thin film transistor . in the tn mode lcd device , as explained above , the black matrix layer having a dual - layered structure of the first black matrix layer 41 and the second black matrix layer 42 is formed on the upper substrate 40 . the first black matrix layer 41 is formed of a light - shielding metal material such as chrome cr , and the second black matrix layer 42 is formed of acrylic resin to cover the first black matrix layer 41 . if the black matrix layer has the dual - layered structure of the first black matrix layer 41 and the second black matrix layer 42 , even though the black matrix layer of the present embodiment has the same total thickness as a black matrix layer of a related art , the black matrix layer of the present embodiment has a high optical density od of about 4 . 5 to 5 . as a result , the light leakage decreases and contrast ratio improves . furthermore , it is possible to prevent light leakage from being generated in the edge of the black matrix layer . the plurality of first black matrix layers 41 are insulated from one another , at least two first black matrix layers 41 are separately formed above the gate line or the data line adjacent to one pixel region , to prevent any effect on the driving of the liquid crystal layer . in fig5 , the four first black matrix layers 41 are separately formed in one pixel region . meanwhile , the aforementioned method of forming the black matrix layer of the dual - layered structure with the light - shielding metal material and the acrylic resin may be applicable to various modes of the lcd device including an ips mode lcd device . hereinafter , an ips mode lcd device having the black matrix layer of the dual - layered structure with the light - shielding metal material and the acrylic resin will be described with reference to the accompanying drawings . fig7 is a plane view of showing an ips mode lcd device according to the second embodiment of the present invention . fig8 is a cross sectional view along iii - iii ′ of fig7 . as shown in fig7 and fig8 , the ips mode lcd device according to the second embodiment of the present invention includes an upper substrate 40 , a lower substrate 50 , and a liquid crystal layer 60 . at this time , the upper substrate 40 and the lower substrate 50 facing each other are formed at a predetermined interval , and the liquid crystal layer 60 is formed between the upper substrate 40 and the lower substrate 50 . the lower substrate 50 includes a gate line 51 , a common line 58 , a gate electrode 51 a , a gate insulating layer 52 , an active layer 53 , a data line 54 , a source electrode 54 a , a drain electrode 54 b , a passivation layer 55 , a pixel electrode 57 , and a common electrode 58 a . the gate line 51 and the common line 58 are formed in parallel on the lower substrate 50 , and the gate electrode 51 a is extended from one portion of the gate line 51 . then , the gate insulating layer 52 is formed on an entire surface of the lower substrate 50 including the gate line 51 , the common line 58 , and the gate electrode 51 a , wherein the gate insulating layer 52 is formed of sin x or sio x . the island - shaped active layer 53 is formed on the gate insulating layer 52 above the gate electrode 51 a . the data line 54 is formed on the gate insulating layer 52 in perpendicular to the gate line 51 to define a pixel region . the source electrode 54 a projecting from the data line 54 is partially overlapped with one side of the active layer 53 , and the drain electrode 54 b is formed at a predetermined interval from the source electrode 54 a and is overlapped with the other side of the active layer 53 . the passivation layer 55 is formed on the entire surface of the lower substrate 50 . the passivation layer 55 has first and second contact holes 56 a and 56 b corresponding to the drain electrode 54 b and the common line 58 . the pixel electrode 57 is formed in the pixel region and is in contact with the drain electrode 54 b by the first contact hole 56 a . the common electrode 58 a is formed in the pixel region and is connected with the common line 58 by the second contact hole 56 b . the plurality of common electrodes 58 a are formed in parallel with the data line 54 , and the pixel electrode 57 is formed in parallel with the common electrodes 58 a in - betweem at fixed intervals . the upper substrate 40 includes a plurality of first black matrix layers 41 , a second black matrix layer 42 , a color filter layer 43 , and an overcoat layer 59 . the plurality of first black matrix layers 41 are separately formed on the upper substrate 40 corresponding to the remaining portions except the pixel regions . then , the second black matrix layer 42 is formed to cover the plurality of first black matrix layers 41 . the color filter layer 43 is formed to realize colors in the pixel regions , and the overcoat layer 59 is formed on an entire surface of the upper substrate 40 including the color filter layer 43 , thereby displaying an image . herein , the first plurality of first black matrix layers and the second black matrix layer 41 and 42 are formed above the gate line 51 , the data line 54 and a thin film transistor . in the ips mode lcd device , as explained above , the black matrix layer having a dual - layered structure of the first black matrix layer 41 and the second black matrix layer 42 is formed on the upper substrate 40 . at this time , the first black matrix layer 41 is formed of a light - shielding metal material such as chrome cr , and the second black matrix layer 42 is formed of acrylic resin to cover the first black matrix layer 41 . if the black matrix layer has the dual - layered structure of the first black matrix layer 41 and the second black matrix layer 42 , even though the black matrix layer of the present embodiment has the same total thickness as a black matrix layer of a related art , the black matrix layer of the present embodiment has a high optical density od of about 4 . 5 to 5 . as a result , the light leakage decreases and contrast ratio improves . furthermore , it is possible to prevent the light leakage from being generated in the edge of the black matrix layer . as the plurality of first black matrix layers 41 are insulated from one another , at least two first black matrix layers 41 are separately formed above the gate line or the data line adjacent to one pixel region , to prevent any effect on an eps mode electric field formed between the pixel electrode and the common electrode in parallel with the two substrates . in fig7 , the four first black matrix layers 41 are separately formed in one pixel region . as described above , the lcd device according to the embodiments described have the following advantages . the black matrix layer has a dual - layered structure of the light - shielding metal material and the acrylic resin , whereby the optical density of the black matrix layer increases , and the contrast ratio improves . in addition , it is possible to prevent the light leakage from being generated in the edge of the black matrix layer , thereby realizing the lcd device having high luminance . also , the plurality of first black matrix layers of light - shielding metal material are separately formed in the pixel region . accordingly , even when the black matrix layer is formed in the ips mode lcd device having the pixel electrode and the common electrode formed on the lower substrate , it is possible to prevent effects on the ips mode electric field . that is , even if the light - shielding metal material is used in the ips mode lcd device , no adverse effects occur on driving the ips mode lcd device . it will be apparent to those skilled in the art that various modifications and variations can be made in the present invention . thus , it is intended that the present invention covers the modifications and variations of this invention provided they come within the scope of the appended claims and their equivalents .