The purpose of this study is to design a toilet lifting seat to prevent falls accidents in the elderly while using the toilet. Prior to design, laws and national standards related to restroom use were investigated and the available space for the assistive devices to be installed was determined. In additions, considering the body size and operating range of the elderly, the optimal final position of the toilet seat is set so that users can use it more safely and conveniently without external help. Moreover, in order to provide an effective standing assistance function, a complex 4-bar link structure was applied to enable simultaneous seat elevation and angle adjustment when operating the device, and the appropriate link shape and dimensions were determined using a linkage program and UG NX. FEA analysis using ANSYS Workbench is performed to ensure the robustness of the stretched linkage and the feasibility of the lifting seat is verified through fabrication.