IoT(Internet of Things) is a concept of connected internet pursuing direct access to devices or sensors in fused environment of personal, industrial and public area. In IoT environment, it is possible to access realtime data, and the data format and topology of devices are diverse. Also, there are bidirectional communications between users and devices to control actuators in IoT. In this point, IoT is different from the conventional internet in which data are produced by human desktops and gathered in server systems by way of one-sided simple internet communications. For the cloud or portal service of IoT, there should be a file management framework supporting systematic naming service and unified data access interface encompassing the variety of IoT things. This paper implements a DB-based virtual file system maintaining attributes of IoT things in a UNIX-styled file system view. Users who logged in the virtual shell are able to explore IoT things by navigating the virtual file system, and able to access IoT things directly via UNIX-styled file I O APIs. The implemented virtual file system is lightweight and flexible because it maintains only directory structure and descriptors for the distributed IoT things. The result of a test for the virtual shell primitives such as mkdir() or chdir() shows the smooth functionality of the virtual file system, Also, the exploring performance of the file system is better than that of Window file system in case of adopting a simple directory cache mechanism.