The present invention relates to a device for loading and unloading loads, and more particularly, to a device for loading and unloading loads which includes a loading and unloading mat disposed inside a carrying box and a driving shaft connected with one end or both ends of the loading and unloading mat to carry out a rolling motion so that the loading and unloading mat forms a slope by operation of the driving shaft, thereby naturally loading and unloading the loads along the slope.