The present invention relates to a spin-orbit torque magnetic device and a manufacturing method therefor. A spin-orbit torque magnetic device according to an embodiment comprises: a first heavy metal layer; a ferromagnetic layer formed on the first heavy metal layer; a second heavy metal layer formed on the ferromagnetic layer; and a gate oxide layer formed on the second heavy metal layer, wherein, when a predetermined magnitude of gate voltage is applied to the gate oxide layer, the strength of the spin-orbit interaction can be controlled in the second heavy metal layer.