The present invention relates to a composition for the prophylaxis or treatment of inflammatory diseases or immunodeficiency diseases comprising coenzyme Q10 as an active ingredient. More particularly, the coenzyme Q10 of the present invention inhibits or reduces the activity of Th17, The present invention is useful as a composition capable of preventing or treating immune rejection diseases or inflammatory diseases such as graft rejection diseases because of its excellent effect of promoting or increasing the activity of T cells (Regulatory T cell: Treg). In addition, there is no cytotoxicity, toxicity to the drug, and side effects are avoided, so that they can be used safely even when taken for a long period of time and have a stable effect in the body. The present invention also relates to a composition for preventing or treating immunodeficiency diseases, and more particularly, the present invention relates to a composition for preventing or treating immunodeficiency diseases comprising coenzyme Q10 (coenzyme Q10) and FK- (Coenzyme Q10) in the form of a liposome. The composition for preventing or treating immunodeficiency diseases comprising the liposome form of coenzyme Q10 (coenzyme Q10) and FK-506 compound as an active ingredient provided in the present invention solves the insoluble problem and stability problem of Coenzyme Q10 (coenzyme Q10) The present invention can maximize the pharmacological effect of coenzyme Q10 and minimize the side effects of the FK-506 compound by treating the coenzyme Q10 with the FK-506 compound. Therefore, the immune rejection disease such as graft rejection disease can be effectively prevented or prevented And does not cause cytotoxicity, and has no toxicity and side effects to drugs, so that it can be safely used even in long-term use.본 발명은 코엔자임 Q10을 유효성 분으로 포함하는 염증성 질환 또는 면역거부질환의 예방 또는 치료용 조성물에 관한 것으로서, 보다 구체적으로 본 발명의 코엔자임 Q10(coenzyme Q10)은 Th17의 활성을 억제 또는 감소시키고, 조절 T 세포(Regulatory T cell: Treg)의 활성을 촉진 또는 증가시키는 효과가 우수하여, 이식