A novel multi-layer type micro gas sensor for $NO_X$ detection was designed and fabricated. Micro platform defined as type II-1 in this article for micro gas sensor was fabricated using the MEMS technology to meet the demanding needs of lower power consumption. Nano composite materials were fabricated with nanosized tin oxide powder and $underline{m}$ulti-$underline{w}$all $underline{c}$arbon $underline{n}$ano $underline{t}$ube (MWCNT) to improve sensitivity. We investigated characteristics of fabricated multi-layer type micro gas sensor with $NO_2$ concentration variations at constant 2.2 V. Sensitivity (S) of micro gas sensor were observed to increase from 2.9, to 7.4 and 11.2 as concentrations of $NO_2$ gases increased from 2.4 ppm, to 3.6 ppm and 4.9 ppm. When 2.4 ppm of $NO_2$ gas was applied, response time and recovery time of micro gas sensor were recorded as 101 seconds and 142 seconds, respectively.