An LED package structure, comprising: a substrate having a first surface and a second surface opposing to the first surface; a circuit layer disposed on the first surface of the substrate; an insulating layer disposed on the first surface of the substrate, wherein the insulating layer and the circuit layer are coplanar and are arranged with a complementary shape; at least one light-emitting unit being a chip scale package and including an LED chip and a fluorescent body encapsulating a top surface and a side surface of the LED chip, the LED chip being mounted on the circuit layer and the insulating layer, and the fluorescent body being spaced apart from the circuit layer with a gap having a range of 3μm ~ 10μm, wherein the fluorescent body exposes at least two chip electrodes of the LED chip, and the top surface of the LED chip is parallel to a top surface of the fluorescent body; a reflective housing disposed on the circuit layer and the insulating layer to surround the at least one light-emitting unit and further filled within the gap, such that the reflective housing is configured to cover a side surface of the at least one light-emitting unit, a side surface of a chip electrode of the least one light-emitting unit and a bottom surface of the fluorescent body, each of the reflective housing and the at least one light-emitting unit has a top plane arranged away from the substrate, the top plane of the reflective housing is substantially lower than or equal to that of the at least one light-emitting unit, and a distance between the two top planes (521, 71) is zero or in a range of 1 ~ 30μm; and wherein the light-emitting unit includes a reflecting cup formed on the side surface of the fluorescent body, and a soldering pad disposed on the second surface of the substrate and electrically connected to the circuit layer. a substrate having a first surface and a second surface opposing to the first surface; a circuit layer disposed on the first surface of the substrate; an insulating layer disposed on the first surface of the substrate, wherein the insulating layer and the circuit layer are coplanar and are arranged with a complementary shape; at least one light-emitting unit being a chip scale package and including an LED chip and a fluorescent body encapsulating a top surface and a side surface of the LED chip, the LED chip being mounted on the circuit layer and the insulating layer, and the fluorescent body being spaced apart from the circuit layer with a gap having a range of 3μm ~ 10μm, wherein the fluorescent body exposes at least two chip electrodes of the LED chip, and the top surface of the LED chip is parallel to a top surface of the fluorescent body; a reflective housing disposed on the circuit layer and the insulating layer to surround the at least one light-emitting unit and further filled within the gap, such that the reflective housing is configured to cover a side surface of the at least one light-emitting unit, a side surface of a chip electrode of the least one light-emitting unit and a bottom surface of the fluorescent body, each of the reflective housing and the at least one light-emitting unit has a top plane arranged away from the substrate, the top plane of the reflective housing is substantially lower than or equal to that of the at least one light-emitting unit, and a distance between the two top planes (521, 71) is zero or in a range of 1 ~ 30μm; and wherein the light-emitting unit includes a reflecting cup formed on the side surface of the fluorescent body, and a soldering pad disposed on the second surface of the substrate and electrically connected to the circuit layer.