The present invention relates to a device for improving riding comfort and increasing an accommodation space. An existing car seat is formed in the shape of a simple chair, does not relieve fatigue during long hours of riding, and has a lack of accommodation space, therefore objects need to be accommodated in a trunk which makes it difficult to take out objects when riding the car, thereby lowering its utilization. The present invention improves user convenience by mounting a drawer type footrest on a seat and can solve the problem of a narrow accommodation space. The present invention includes the drawer type footrest mounted under a car rear seat as a main component and a cover (2) which is opened and closed on the footrest for an accommodation function.