flavor structures mentioned above. This paper is organized as follows. In Sec. II, we present the hierarchical FL symmetry. In Sec. III, we break both FL and CP symmetries in order to generate light quark masses and the CP violating Dirac phase in the CKM matrix. In Sec. IV, we extend our model to the fourth generation case. We summarize our results in Sec. V. We start our discussion with the Lagrangian of the quark mass terms where M u,d are up- and down-type quark mass matrices, which are assumed to be sym- metric. The subscripts i, j = 1 , ..., 3 stand for the family indices. For the Lagrangian, we impose the FL symmetry [10] where η$_{q}$ and ξ$_{q}$ are c-numbers, z$_{q}$ is a global Grassmann parameter and q = d, u . Because of the symmetry, the quark mass matrices take the form where we have assumed that A$_{q}$, B$_{q}$, C$_{q}$, η$_{q}$, and ξ$_{q}$ are real. Hence, the theory is CP conserving. Also, the up and down quarks are massless because of the FL symmetry. In the next section, we will insert phase factors into the mass matrices to generate the light quark masses and CP violation. In order to make our point more clear, here we redefine the parameters as follows: Consequently, the up- and down-type quark mass matrices become M u =    ( B$_{u}$ + C$_{u}$ξ$_{u}$ ) η 2 u − B$_{u}$η$_{u}$ − C$_{u}$η$_{u}$ − B$_{u}$η$_{u}$ A$_{u}$ξ 2 u + B$_{u}$ − A$_{u}$ξ$_{u}$ − C$_{u}$η$_{u}$ − A$_{u}$ξ$_{u}$ A$_{u}$ + C$_{u}$/ξ$_{u}$    (6) 3 C$_{d}$ → C$_{d}$η 2 $_{d}$ξ$_{d}$ , A$_{d}$ → A$_{d}$/ξ$_{d}$. (5) C$_{u}$ → C$_{u}$η 2 $_{u}$ξ$_{u}$ , (4) M q =    B$_{q}$η 2 q + C$_{q}$ − B$_{q}$η$_{q}$ − C$_{q}$/ ( η$_{q}$ξ$_{q}$ ) − B$_{q}$η$_{q}$ A$_{q}$ξ 2 q + B$_{q}$ − A$_{q}$ξ$_{q}$ − C$_{q}$/ ( η$_{q}$ξ$_{q}$ ) − A$_{q}$ξ$_{q}$ A$_{q}$ + C$_{q}$/ ( η$_{q}$ξ$_{q}$ ) 2   $^{,}$ (3) q$_{i}$ → q$_{i}$ + (1 , η$_{q}$, η$_{q}$ξ$_{q}$ ) $^{T}$z$_{q}$ , (2) − L = M d $_{ij}$d$_{i}$ d$_{j}$ + M u $_{ij}$u$_{i}$ u$_{j}$ , (1) II. HIERARCHICAL FRIEDBERG-LEE SYMMETRY