Provided is a direction switching valve unit and a cough assisting device using the same for inhaling to and exhaling from a patient's respiratory organ to induce a cough, the cough assisting device has a case body (100) having an inhaling space (110) formed on and passing through a lower surface thereof; an air pressure generating unit (200) provided in the case body (100), the air pressure generating unit generating an air pressure through a rotation force for suctioning air into an air inlet (210) and discharging suctioned air via an air outlet (220); a direction switching valve unit (300) provided in the inhaling space (110) formed through the case body (100), the direction switching valve unit converting a flow direction of the air for forcedly suctioning air toward a patient's respiratory organ or forcedly discharging air from a patient's respiratory organ by means of air pressure generated in the air pressure generating unit (200), whereby the device can be operated with low electric power.