Recently, the increase of single households are remarkable in Korean society due to various social and economic reasons such as aging and changes in values, and it is expected to bring many changes to social and economic structures and residential spaces. Increase of single households is a result of complex economic, cultural and social factors. It is because as the individual's financial independence increases due to elevated income and education level, the age of marriage is going up and the individualism, which values the individual's value rather than custom, is spreading. It is expected to accelerate further in connection with the changes in structure of population, such as a low birth rate and aging. As the number of single households is increasing, the development and marketing for single household products are actively growing. With the increase in consumption demand and need of growing single households, the multi-functional system furniture that can be efficiently and conveniently used in small spaces are needed, but the furniture manufactured in Korean companies are designed for regular housing and is not suitable for single households. Therefore, the aim of this study is to develop multi-functional system furniture can be freely used in the housing structure of single household and small spaces.