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 (CSP) 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 (G) 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 (G), 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 (D4) between the two top planes 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 (CSP) 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 (G) 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 (G), 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 (D4) between the two top planes 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 . <EOS>