The present invention relates to a S1PR4-targeting composition for preventing or treating non-alcoholic steatohepatitis and, more particularly, to a pharmaceutical composition and a health functional food composition, both comprising a sphingolipid compound which serves as a functional inhibitor against S1PR4, showing prophylaxis and therapy of non-alcoholic steatohepatitis. The sphingolipid compound of the present invention is expected to be applied as a leading material effective for the prevention or treatment of non-alcoholic steatohepatitis (NASH) as it has the effect of reducing the infiltration of inflammatory cells into hepatic tissues and suppressing fibrosis and decreases a level of liver injury (ALT), inflammation in hepatic tissues, the expression of a fibrosis-related gene.