The invention belongs to the technical field of environmental engineering sludge treatment, and provides a sludge ozone oxidation and reduction device and a use method thereof. The sludge ozone oxidation and reduction device comprises a water inlet pipe, an anaerobic tank, an anoxic tank, an aerobic tank and a secondary settling tank, and further comprises a first regulating and storage tank, an ozone reaction kettle, a second regulating and storage tank and a backflow pipe, wherein an automatic control switch is arranged below the first regulating and storage tank, the first regulating and storage tank is connected with the ozone reaction kettle through the automatic control switch and a pipeline, one side of the first regulating and storage tank is connected with the secondary settling tank through the pipeline, and the other side of the first storage tank is connected with a water outlet pipe; a stirrer is arranged inside the ozone reaction kettle, one side of the ozone reaction kettle is connected with the second regulating and storage tank through a residual activated sludge pipe, and the other side of the ozone reaction kettle is connected with an ozone generator through an ozone dosing pipe; the second regulating and storage tank is respectively connected with the anaerobic tank and the ozone reaction kettle through the pipeline; the backflow pipe is provided with a backflow pump, one end of the backflow pipe is connected with the anaerobic tank, and the other end of the backflow pipe is connected with the residual activated sludge pipe. The sludge ozone oxidation and reduction device and the use method thereof have the advantages of full reaction between ozone and sludge, easiness in process control, small sludge dosage, low cost, high ozone utilization rate and maximum utilization of resources.