The present invention relates to a smart electric wheelchair for walking for rehabilitation exercise, more specifically, a user requiring a walking rehabilitation exercise including the elderly who have limited activity width due to lower body strength is used as an electric wheelchair in ordinary times and guaranteed mobility In case of rehabilitation walking movement by self, withdraw the support frame provided on the front of the wheelchair and get support of the support frame to avoid the risk of falling and safely stand and walk movement. The present invention relates to a smart electric wheelchair for walking for a rehabilitation exercise that allows the user to immediately and safely detect when the user loses the center of gravity while following the rear of the user and allows the user to sit on the seat of the wheelchair. Smart walking wheelchair for rehabilitation exercise according to an embodiment of the present invention is the seat frame is seated seat, the main frame is installed in the lower portion of the seat frame and the main wheel is rotated by the drive of the drive motor and A front lower frame provided with a slide bar which is slid out from the main frame in a sliding manner forward and a sub wheel below the slide bar, a central support frame which is erected up and down and moves along the slide bar; An upper support frame connected to the center support frame and connected to the upper support frame and having an annular portion formed at an upper end thereof, the first rod being provided to be slid upward from the center support frame to adjust the lead length; Is provided with a sliding method from the inside to push the side of the central support frame or Gimyeonseo and the side support frame is pulled out length is adjustable, Pedestrian distance measuring sensor that measures the user's stride when walking, maintains safety distance with the user, follows from behind the user and detects the distance to the user for automatic stop w