The present invention relates to accommodation furniture allowing ventilation and height adjustment. The present invention includes an intake fan and a discharge fan that are respectively disposed in upper and lower portions on a back surface of the accommodation furniture for forced ventilation of an inner portion of the accommodation furniture; and a base that is disposed on a bottom plate of the accommodation furniture and is extended upward and downward. The base includes an upper member that is fixed to the bottom plate of the accommodation furniture and a lower member that is screw-coupled with the upper member and is extended. When the lower member is operated to be rotated, the upper member is operated to be lifted and lowered upward and downward along the lower member. The upper member includes a fixed plate that is fixed to an upper surface of the bottom plate of the accommodation furniture and a fastening projecting portion that is formed to protrude in a lower portion of the fixed plate to penetrate the bottom plate and has a screw portion formed on an outer circumferential surface thereof. The lower member further includes fastening cylinder portion that is screw-coupled with the fastening projecting portion of the upper member with a screw portion being formed in an inner circumferential surface thereof. A boss portion is formed to protrude in the fastening cylinder portion of the lower member and to be inserted into the fastening projecting portion of the upper member. A tool coupling groove is formed on an upper surface of the boss portion, and an insertion hole is through-formed in the fixed plate of the upper member for tool insertion.
