Objective : The purpose of this study is to study of risk factors on depression in cognitive impairment based on ICF : comparison with the young-old and old-old. Among the elderly over 60 years old, this study is to figure out the risk factors on the elderly in early years and the elderly in late years by their age, centering on the elderly with cognitive function decline who have a high probability of progressing to dementia and mild cognitive impairment. Methods : To this end, the panel data from the 7th KLoSA (Korean Longitudinal Study of Ageing) were used, and out of 1,039 elderly people with cognitive impairment, 494 young-old people in early years under 75 years old and 545 old-old people over 75 years were selected as the final subjects for analysis. Results : The results of the study are as follows. First, the importance of social activities that have been overlooked has been emphasized on factors that commonly affect the depression of the elderly with cognitive impairment. Second, differentiated approaches by age group were confirmed by the fact that the effective factors of depression vary by age. Conclusion : This study means that the elderly with cognitive impairment, which leads to dementia and mild cognitive impairment, can be identified by age. The study can be used as basic data for prevention and management measures and policy measures for the elderly with cognitive impairment.