The present invention relates to a cutting tool, which performs, like a drill or a ball end mill, cutting while rotating in a state in which the center of the tip end is in contact with a work material, and includes a wear-resistant layer formed at the tip end thereof, wherein a portion of the wear-resistant layer is selectively removed through tip end polishing from the center of the tip end of the drill or the ball end mill to a predetermined area, so as to restrain micro-brittle wear generated in an ultra-low speed region, and thus remarkably improving the cutting lifespan of the cutting tool such as the drill or the ball end mill.